TCHUNGUI-AGUNYO: 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.
TCHUNGUI-AGUNYO
Largest movements
- Receivables within one year -€66,339
down €66,339 (-15.5%), from €427,329 to €360,990
- Tangible fixed assets -€16,144
down €16,144 (-20.7%), from €78,057 to €61,913
of which Furniture and vehicles: -€13,344
- Cash -€8,456
down €8,456 (-44.0%), from €19,206 to €10,749
mainly Net result for the year (-€70,031) and Tax, wage and social debts (-€44,788)
- Reserves -€70,031
down €70,031 (-19.8%), from €353,355 to €283,324
of which Distributable reserves: -€70,031
- Tax, wage and social debts -€44,788
down €44,788 (-44.2%), from €101,233 to €56,445
of which Taxes: -€44,538
- Trade debts +€24,047
up €24,047 (+212%), from €11,348 to €35,396
- Debts after one year -€7,695
down €7,695 (-50.8%), from €15,153 to €7,458
- Other debts +€7,092
up €7,092 (+16.1%), from €44,042 to €51,134
- Gross operating margin -€75,051
down €75,051 (-30.2%), from €248,398 to €173,347
- Staff costs +€58,070
up €58,070 (+45.3%), from €128,299 to €186,369
- Taxes -€15,785
down €15,785 (-76.6%), from €20,613 to €4,828
- Other operating charges +€11,783
up €11,783 (+217%), from €5,441 to €17,224
- Depreciation +€9,660
up €9,660 (+149%), from €6,485 to €16,144
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 | €538,592 | €447,652 | -€90,939 | -16.9% |
| Fixed assets | 21/28 | €92,057 | €75,913 | -€16,144 | -17.5% |
| Tangible fixed assets | 22/27 | €78,057 | €61,913 | -€16,144 | -20.7% |
| Land and buildings | 22 | €18,347 | €14,966 | -€3,380 | -18.4% |
| Plant, machinery and equipment | 23 | €75 | €656 | +€581 | +771% |
| Furniture and vehicles | 24 | €59,635 | €46,290 | -€13,344 | -22.4% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €446,535 | €371,740 | -€74,795 | -16.8% |
| Amounts receivable within one year | 40/41 | €427,329 | €360,990 | -€66,339 | -15.5% |
| Other amounts receivable | 41 | €427,329 | €360,990 | -€66,339 | -15.5% |
| Cash at bank and in hand | 54/58 | €19,206 | €10,749 | -€8,456 | -44.0% |
| Total equity and liabilities | 10/49 | €538,592 | €447,652 | -€90,939 | -16.9% |
| Equity | 10/15 | €359,555 | €289,524 | -€70,031 | -19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €353,355 | €283,324 | -€70,031 | -19.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €351,495 | €281,464 | -€70,031 | -19.9% |
| Amounts payable | 17/49 | €179,037 | €158,128 | -€20,909 | -11.7% |
| Amounts payable after more than one year | 17 | €15,153 | €7,458 | -€7,695 | -50.8% |
| Financial debts | 170/4 | €15,153 | €7,458 | -€7,695 | -50.8% |
| Amounts payable within one year | 42/48 | €163,883 | €150,670 | -€13,214 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €7,260 | €7,695 | +€435 | +6.0% |
| Trade debts | 44 | €11,348 | €35,396 | +€24,047 | +212% |
| Suppliers | 440/4 | €11,348 | €35,396 | +€24,047 | +212% |
| Taxes, remuneration and social security | 45 | €101,233 | €56,445 | -€44,788 | -44.2% |
| Taxes | 450/3 | €89,416 | €44,878 | -€44,538 | -49.8% |
| Remuneration and social security | 454/9 | €11,817 | €11,567 | -€250 | -2.1% |
| Other amounts payable | 47/48 | €44,042 | €51,134 | +€7,092 | +16.1% |
| Non-recurring operating income | 76A | €22,314 | - | -€22,314 | |
| Remuneration, social security and pensions | 62 | €128,299 | €186,369 | +€58,070 | +45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,485 | €16,144 | +€9,660 | +149% |
| Other operating charges | 640/8 | €5,441 | €17,224 | +€11,783 | +217% |
| Gross operating margin | 9900 | €248,398 | €173,347 | -€75,051 | -30.2% |
| Operating profit (loss) | 9901 | €108,173 | -€46,390 | -€154,564 | |
| Financial income | 75/76B | €14 | €409 | +€395 | +2,729% |
| Recurring financial income | 75 | €14 | €409 | +€395 | +2,729% |
| Financial charges | 65/66B | €19,673 | €19,221 | -€452 | -2.3% |
| Recurring financial charges | 65 | €19,673 | €19,221 | -€452 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €88,515 | -€65,202 | -€153,717 | |
| Income taxes | 67/77 | €20,613 | €4,828 | -€15,785 | -76.6% |
| Profit (loss) for the period | 9904 | €67,902 | -€70,031 | -€137,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,902 | -€70,031 | -€137,933 |
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 27 October 2026 via checked.be.