AGUS & AGUS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AGUS & AGUS
Largest movements
- Cash +€82,080
up €82,080 (+358%), from €22,932 to €105,012
mainly Other debts (+€82,717) and Net result for the year (+€81,907)
- Receivables within one year +€31,135
up €31,135 (+120%), from €25,920 to €57,055
of which Trade receivables: +€37,675
- Tangible fixed assets -€17,259
down €17,259 (-36.3%), from €47,582 to €30,323
of which Furniture and vehicles: -€9,803
- Deferred charges and accrued income -€3,241
down €3,241 (-63.9%), from €5,075 to €1,834
- Other debts +€82,717
up €82,717 (+5,471%), from €1,512 to €84,229
- Tax, wage and social debts +€11,071
up €11,071 (+125%), from €8,882 to €19,953
- Gross operating margin +€21,350
up €21,350 (+20.7%), from €103,211 to €124,561
- Taxes +€5,143
up €5,143 (+27.9%), from €18,460 to €23,603
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,509 | €194,224 | +€92,715 | +91.3% |
| Fixed assets | 21/28 | €47,582 | €30,323 | -€17,259 | -36.3% |
| Tangible fixed assets | 22/27 | €47,582 | €30,323 | -€17,259 | -36.3% |
| Plant, machinery and equipment | 23 | €4,602 | €2,783 | -€1,819 | -39.5% |
| Furniture and vehicles | 24 | €21,062 | €11,259 | -€9,803 | -46.5% |
| Other tangible fixed assets | 26 | €21,918 | €16,281 | -€5,636 | -25.7% |
| Current assets | 29/58 | €53,927 | €163,901 | +€109,974 | +204% |
| Amounts receivable within one year | 40/41 | €25,920 | €57,055 | +€31,135 | +120% |
| Trade receivables | 40 | €19,380 | €57,055 | +€37,675 | +194% |
| Other amounts receivable | 41 | €6,540 | €0 | -€6,540 | -100% |
| Cash at bank and in hand | 54/58 | €22,932 | €105,012 | +€82,080 | +358% |
| Deferred charges and accrued income | 490/1 | €5,075 | €1,834 | -€3,241 | -63.9% |
| Total equity and liabilities | 10/49 | €101,509 | €194,224 | +€92,715 | +91.3% |
| Equity | 10/15 | €88,002 | €88,002 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,542 | €67,542 | = | 0.0% |
| Amounts payable | 17/49 | €13,507 | €106,223 | +€92,715 | +686% |
| Amounts payable within one year | 42/48 | €13,408 | €106,155 | +€92,747 | +692% |
| Trade debts | 44 | €3,014 | €1,973 | -€1,041 | -34.5% |
| Suppliers | 440/4 | €3,014 | €1,973 | -€1,041 | -34.5% |
| Taxes, remuneration and social security | 45 | €8,882 | €19,953 | +€11,071 | +125% |
| Taxes | 450/3 | €8,882 | €19,953 | +€11,071 | +125% |
| Other amounts payable | 47/48 | €1,512 | €84,229 | +€82,717 | +5,471% |
| Accrued charges and deferred income | 492/3 | €100 | €68 | -€32 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,133 | €17,609 | +€476 | +2.8% |
| Other operating charges | 640/8 | €813 | €1,120 | +€307 | +37.8% |
| Gross operating margin | 9900 | €103,211 | €124,561 | +€21,350 | +20.7% |
| Operating profit (loss) | 9901 | €85,265 | €105,832 | +€20,567 | +24.1% |
| Financial income | 75/76B | €55 | €10 | -€45 | -82.0% |
| Recurring financial income | 75 | €55 | €10 | -€45 | -82.0% |
| Financial charges | 65/66B | €154 | €332 | +€178 | +115% |
| Recurring financial charges | 65 | €154 | €332 | +€178 | +115% |
| Profit (loss) for the period before taxes | 9903 | €85,166 | €105,510 | +€20,344 | +23.9% |
| Income taxes | 67/77 | €18,460 | €23,603 | +€5,143 | +27.9% |
| Profit (loss) for the period | 9904 | €66,706 | €81,907 | +€15,201 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,706 | €81,907 | +€15,201 | +22.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.