AGARICUS: 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.
AGARICUS
Largest movements
- Cash -€324,946
down €324,946 (-88.5%), from €367,247 to €42,301
mainly Contributions, distributions and other (-€434,422) and Current investments (-€150,000)
- Current investments +€150,000
up €150,000 (+150.0%), from €100,000 to €250,000
- Tangible fixed assets +€56,454
up €56,454 (+289.3%), from €19,512 to €75,966
- Receivables within one year -€21,344
no longer reported in 2025 (was €21,344)
of which Trade receivables: -€21,344
- Profit (loss) carried forward -€250,651
down €250,651 (-57.7%), from €434,422 to €183,771
- Other debts +€161,854
up €161,854 (+119423.4%), from €136 to €161,990
- Tax, wage and social debts -€50,783
down €50,783 (-71.0%), from €71,476 to €20,693
of which Taxes: -€50,770
- Depreciation +€12,941
up €12,941 (+166.5%), from €7,775 to €20,716
- Gross operating margin +€10,008
up €10,008 (+4.0%), from €249,039 to €259,047
- Financial income -€4,561
down €4,561 (-64.9%), from €7,026 to €2,465
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,411 | €369,744 | -€139,668 | -27.4% |
| Fixed assets | 21/28 | €19,512 | €75,966 | +€56,454 | +289.3% |
| Tangible fixed assets | 22/27 | €19,512 | €75,966 | +€56,454 | +289.3% |
| Furniture and vehicles | 24 | €19,512 | €75,966 | +€56,454 | +289.3% |
| Current assets | 29/58 | €489,900 | €293,778 | -€196,121 | -40.0% |
| Amounts receivable within one year | 40/41 | €21,344 | - | -€21,344 | |
| Trade receivables | 40 | €21,344 | - | -€21,344 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €100,000 | €250,000 | +€150,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €367,247 | €42,301 | -€324,946 | -88.5% |
| Deferred charges and accrued income | 490/1 | €1,308 | €1,478 | +€169 | +13.0% |
| Total equity and liabilities | 10/49 | €509,411 | €369,744 | -€139,668 | -27.4% |
| Equity | 10/15 | €437,422 | €186,771 | -€250,651 | -57.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €434,422 | €183,771 | -€250,651 | -57.7% |
| Amounts payable | 17/49 | €71,989 | €182,973 | +€110,983 | +154.2% |
| Amounts payable within one year | 42/48 | €71,989 | €182,973 | +€110,983 | +154.2% |
| Trade debts | 44 | €377 | €289 | -€88 | -23.4% |
| Suppliers | 440/4 | €377 | €289 | -€88 | -23.4% |
| Taxes, remuneration and social security | 45 | €71,476 | €20,693 | -€50,783 | -71.0% |
| Taxes | 450/3 | €69,305 | €18,534 | -€50,770 | -73.3% |
| Remuneration and social security | 454/9 | €2,171 | €2,159 | -€12 | -0.6% |
| Other amounts payable | 47/48 | €136 | €161,990 | +€161,854 | +119423.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,775 | €20,716 | +€12,941 | +166.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €249,039 | €259,047 | +€10,008 | +4.0% |
| Operating profit (loss) | 9901 | €240,877 | €237,931 | -€2,946 | -1.2% |
| Financial income | 75/76B | €7,026 | €2,465 | -€4,561 | -64.9% |
| Recurring financial income | 75 | €7,026 | €2,465 | -€4,561 | -64.9% |
| Financial charges | 65/66B | €248 | €197 | -€51 | -20.5% |
| Recurring financial charges | 65 | €248 | €197 | -€51 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €247,655 | €240,199 | -€7,456 | -3.0% |
| Income taxes | 67/77 | €57,479 | €56,428 | -€1,051 | -1.8% |
| Profit (loss) for the period | 9904 | €190,177 | €183,771 | -€6,405 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €190,177 | €183,771 | -€6,405 | -3.4% |
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 6 October 2026 via checked.be.