AGALIES: 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.
AGALIES
Largest movements
- Cash +€19,912
up €19,912 (+158%), from €12,587 to €32,499
mainly Net result for the year (+€12,821) and Depreciation (+€8,337)
- Tangible fixed assets -€8,337
down €8,337 (-23.4%), from €35,579 to €27,242
of which Furniture and vehicles: -€5,518
- Deferred charges and accrued income -€2,736
down €2,736 (-76.7%), from €3,567 to €831
- Receivables within one year -€2,132
down €2,132 (-90.2%), from €2,363 to €231
of which Trade receivables: -€2,132
- Profit (loss) carried forward +€12,821
up €12,821 (+78.2%), from €16,402 to €29,223
- Debts after one year -€5,125
down €5,125 (-40.0%), from €12,801 to €7,676
- Trade debts -€4,741
down €4,741 (-61.7%), from €7,679 to €2,938
- Other debts +€4,124
up €4,124 (+182%), from €2,261 to €6,385
- Tax, wage and social debts -€2,078
down €2,078 (-30.0%), from €6,927 to €4,849
- Gross operating margin +€21,467
up €21,467 (+284%), from €7,558 to €29,025
- Taxes +€4,288
up €4,288 (+493%), from €870 to €5,159
- Financial charges -€297
down €297 (-23.7%), from €1,252 to €955
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 | €54,095 | €60,803 | +€6,707 | +12.4% |
| Fixed assets | 21/28 | €35,579 | €27,242 | -€8,337 | -23.4% |
| Tangible fixed assets | 22/27 | €35,579 | €27,242 | -€8,337 | -23.4% |
| Furniture and vehicles | 24 | €18,687 | €13,168 | -€5,518 | -29.5% |
| Other tangible fixed assets | 26 | €16,892 | €14,074 | -€2,818 | -16.7% |
| Current assets | 29/58 | €18,516 | €33,560 | +€15,044 | +81.2% |
| Amounts receivable within one year | 40/41 | €2,363 | €231 | -€2,132 | -90.2% |
| Trade receivables | 40 | €2,132 | - | -€2,132 | |
| Other amounts receivable | 41 | €231 | €231 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,587 | €32,499 | +€19,912 | +158% |
| Deferred charges and accrued income | 490/1 | €3,567 | €831 | -€2,736 | -76.7% |
| Total equity and liabilities | 10/49 | €54,095 | €60,803 | +€6,707 | +12.4% |
| Equity | 10/15 | €19,402 | €32,223 | +€12,821 | +66.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,402 | €29,223 | +€12,821 | +78.2% |
| Amounts payable | 17/49 | €34,693 | €28,579 | -€6,114 | -17.6% |
| Amounts payable after more than one year | 17 | €12,801 | €7,676 | -€5,125 | -40.0% |
| Financial debts | 170/4 | €12,801 | €7,676 | -€5,125 | -40.0% |
| Amounts payable within one year | 42/48 | €21,761 | €20,904 | -€857 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €4,895 | €6,125 | +€1,230 | +25.1% |
| Financial debts | 43 | - | €607 | +€607 | |
| Credit institutions | 430/8 | - | €607 | +€607 | |
| Trade debts | 44 | €7,679 | €2,938 | -€4,741 | -61.7% |
| Suppliers | 440/4 | €7,679 | €2,938 | -€4,741 | -61.7% |
| Taxes, remuneration and social security | 45 | €6,927 | €4,849 | -€2,078 | -30.0% |
| Taxes | 450/3 | €6,927 | €4,849 | -€2,078 | -30.0% |
| Other amounts payable | 47/48 | €2,261 | €6,385 | +€4,124 | +182% |
| Accrued charges and deferred income | 492/3 | €132 | - | -€132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,337 | €8,337 | = | 0.0% |
| Other operating charges | 640/8 | €1,573 | €1,753 | +€180 | +11.5% |
| Gross operating margin | 9900 | €7,558 | €29,025 | +€21,467 | +284% |
| Operating profit (loss) | 9901 | -€2,352 | €18,935 | +€21,287 | |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €1,252 | €955 | -€297 | -23.7% |
| Recurring financial charges | 65 | €1,252 | €955 | -€297 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,574 | €17,980 | +€21,554 | |
| Income taxes | 67/77 | €870 | €5,159 | +€4,288 | +493% |
| Profit (loss) for the period | 9904 | -€4,444 | €12,821 | +€17,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,444 | €12,821 | +€17,266 |
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 26 October 2026 via checked.be.