AGALLIS: what changed
Two fiscal 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.
What changed
AGALLIS
NACE 66.220, Insurance agents and brokers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€104,903
2024 · €48,097-€153,000
Equity
€1.7m
2024 · €1.8m-€104,903
Cash
€105,431
2024 · €104,076+€1,355
Balance sheet total
€4.1m
2024 · €4.5m-€421,012
Largest movements
Assets
- Receivables within one year -€351,829
down €351,829 (-8.5%), from €4.1m to €3.8m
of which Other amounts receivable: -€332,942
Equity and liabilities
- Provisions -€263,321
down €263,321 (-62.6%), from €420,704 to €157,383
- Profit (loss) carried forward -€104,903
new in 2025: -€104,903
- Other debts -€48,097
down €48,097 (-100.0%), from €48,097 to €0
Income statement
- Turnover -€473,376
down €473,376 (-11.3%), from €4.2m to €3.7m
- Provisions -€356,653
down €356,653, from €93,332 to -€263,321
- Staff costs +€276,347
up €276,347 (+10.4%), from €2.7m to €2.9m
- Services and other goods -€174,652
down €174,652 (-8.7%), from €2.0m to €1.8m
- Depreciation -€97,969
down €97,969 (-64.0%), from €153,159 to €55,190
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.
Result 2024
€48,097
Turnover
-€473,376
Other operating income
+€24,891
Services and other goods
+€174,652
Staff costs
-€276,347
Depreciation
+€97,969
Write-downs
+€936
Provisions
+€356,653
Other operating charges
-€12,842
Other operating items
+€9,230
Financial income
-€90,678
Financial charges
-€1,004
Taxes
+€36,916
Result 2025
-€104,903
Cash bridge derived
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.
From operations
+€4,096
Investment
-€2,741
Financing
€0
Cash 2024
€104,076
From operations (derived)
+€4,096
Net result for the year
-€104,903
Depreciation
+€55,190
Receivables within one year
+€351,829
Deferred charges and accrued income
+€18,089
Provisions
-€263,321
Trade debts
+€930
Tax, wage and social debts
+€8,273
Advances received
-€2,162
Other debts
-€48,097
Accrued charges and deferred income
-€11,732
Investment (derived)
-€2,741
Investment in fixed assets (net)
-€2,741
Cash 2025
€105,431
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,549,148 | €4,128,136 | -€421,012 | -9.3% |
| Fixed assets | 21/28 | €126,245 | €73,796 | -€52,449 | -41.5% |
| Intangible fixed assets | 21 | €29,941 | €21,246 | -€8,695 | -29.0% |
| Tangible fixed assets | 22/27 | €91,237 | €47,483 | -€43,754 | -48.0% |
| Plant, machinery and equipment | 23 | - | €2,694 | +€2,694 | |
| Furniture and vehicles | 24 | €27,704 | €30,310 | +€2,606 | +9.4% |
| Other tangible fixed assets | 26 | €63,533 | €14,479 | -€49,054 | -77.2% |
| Financial fixed assets | 28 | €5,067 | €5,067 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,067 | €5,067 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,067 | €5,067 | = | 0.0% |
| Current assets | 29/58 | €4,422,903 | €4,054,340 | -€368,563 | -8.3% |
| Amounts receivable within one year | 40/41 | €4,139,539 | €3,787,710 | -€351,829 | -8.5% |
| Trade receivables | 40 | €296,759 | €277,872 | -€18,887 | -6.4% |
| Other amounts receivable | 41 | €3,842,780 | €3,509,838 | -€332,942 | -8.7% |
| Cash at bank and in hand | 54/58 | €104,076 | €105,431 | +€1,355 | +1.3% |
| Deferred charges and accrued income | 490/1 | €179,288 | €161,199 | -€18,089 | -10.1% |
| Total equity and liabilities | 10/49 | €4,549,148 | €4,128,136 | -€421,012 | -9.3% |
| Equity | 10/15 | €1,824,922 | €1,720,019 | -€104,903 | -5.7% |
| Contributions | 10/11 | €1,525,357 | €1,525,357 | = | 0.0% |
| Capital | 10 | €1,487,361 | €1,487,361 | = | 0.0% |
| Issued capital | 100 | €1,487,361 | €1,487,361 | = | 0.0% |
| Outside capital | 11 | €37,996 | €37,996 | = | 0.0% |
| Share premium | 1100/10 | €37,996 | €37,996 | = | 0.0% |
| Reserves | 13 | €299,565 | €299,565 | = | 0.0% |
| Non-distributable reserves | 130/1 | €148,736 | €148,736 | = | 0.0% |
| Legal reserve | 130 | €148,736 | €148,736 | = | 0.0% |
| Tax-exempt reserves | 132 | €108,977 | €108,977 | = | 0.0% |
| Distributable reserves | 133 | €41,852 | €41,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€104,903 | -€104,903 | |
| Provisions and deferred taxes | 16 | €420,704 | €157,383 | -€263,321 | -62.6% |
| Provisions for liabilities and charges | 160/5 | €420,704 | €157,383 | -€263,321 | -62.6% |
| Other liabilities and charges | 164/5 | €420,704 | €157,383 | -€263,321 | -62.6% |
| Amounts payable | 17/49 | €2,303,522 | €2,250,734 | -€52,788 | -2.3% |
| Amounts payable after more than one year | 17 | €226,202 | €226,202 | = | 0.0% |
| Other amounts payable | 178/9 | €226,202 | €226,202 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,001,765 | €1,960,709 | -€41,056 | -2.1% |
| Trade debts | 44 | €1,557,324 | €1,558,254 | +€930 | +0.1% |
| Suppliers | 440/4 | €1,557,324 | €1,558,254 | +€930 | +0.1% |
| Advances received on contracts in progress | 46 | €2,162 | €0 | -€2,162 | -100.0% |
| Taxes, remuneration and social security | 45 | €394,182 | €402,455 | +€8,273 | +2.1% |
| Taxes | 450/3 | €134 | €3,082 | +€2,948 | +2200.0% |
| Remuneration and social security | 454/9 | €394,048 | €399,373 | +€5,325 | +1.4% |
| Other amounts payable | 47/48 | €48,097 | €0 | -€48,097 | -100.0% |
| Accrued charges and deferred income | 492/3 | €75,555 | €63,823 | -€11,732 | -15.5% |
| Operating income | 70/76A | €4,876,890 | €4,437,635 | -€439,255 | -9.0% |
| Turnover | 70 | €4,198,222 | €3,724,846 | -€473,376 | -11.3% |
| Other operating income | 74 | €634,318 | €659,209 | +€24,891 | +3.9% |
| Non-recurring operating income | 76A | €44,350 | €53,580 | +€9,230 | +20.8% |
| Operating charges | 60/66A | €4,937,689 | €4,596,668 | -€341,021 | -6.9% |
| Services and other goods | 61 | €2,003,055 | €1,828,403 | -€174,652 | -8.7% |
| Remuneration, social security and pensions | 62 | €2,657,895 | €2,934,242 | +€276,347 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,159 | €55,190 | -€97,969 | -64.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €468 | -€468 | -€936 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €93,332 | -€263,321 | -€356,653 | |
| Other operating charges | 640/8 | €29,780 | €42,622 | +€12,842 | +43.1% |
| Operating profit (loss) | 9901 | -€60,799 | -€159,033 | -€98,234 | -161.6% |
| Financial income | 75/76B | €167,260 | €76,582 | -€90,678 | -54.2% |
| Recurring financial income | 75 | €167,260 | €76,582 | -€90,678 | -54.2% |
| Income from current assets | 751 | €167,260 | €76,582 | -€90,678 | -54.2% |
| Financial charges | 65/66B | €18,841 | €19,845 | +€1,004 | +5.3% |
| Recurring financial charges | 65 | €18,841 | €19,845 | +€1,004 | +5.3% |
| Debt charges | 650 | €14,066 | €15,491 | +€1,425 | +10.1% |
| Other financial charges | 652/9 | €4,775 | €4,354 | -€421 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €87,620 | -€102,296 | -€189,916 | |
| Income taxes | 67/77 | €39,523 | €2,607 | -€36,916 | -93.4% |
| Taxes | 670/3 | €39,523 | €2,607 | -€36,916 | -93.4% |
| Profit (loss) for the period | 9904 | €48,097 | -€104,903 | -€153,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,097 | -€104,903 | -€153,000 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.