Agarimo Senfran: 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.
Agarimo Senfran
Largest movements
- Cash +€141,791
up €141,791 (+78.2%), from €181,272 to €323,062
mainly Net result for the year (+€162,352) and Tax, wage and social debts (+€42,844)
- Receivables within one year +€71,428
up €71,428 (+832.3%), from €8,582 to €80,011
of which Trade receivables: +€58,968
- Deferred charges and accrued income -€31,561
down €31,561 (-97.3%), from €32,441 to €880
- Profit (loss) carried forward +€142,352
up €142,352 (+101.6%), from €140,068 to €282,420
- Tax, wage and social debts +€42,844
up €42,844 (+78.7%), from €54,420 to €97,264
of which Taxes: +€47,785
- Gross operating margin +€5,755
up €5,755 (+2.7%), from €209,515 to €215,271
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 | €222,295 | €406,274 | +€183,979 | +82.8% |
| Fixed assets | 21/28 | - | €2,321 | +€2,321 | |
| Intangible fixed assets | 21 | - | €2,321 | +€2,321 | |
| Current assets | 29/58 | €222,295 | €403,954 | +€181,658 | +81.7% |
| Amounts receivable within one year | 40/41 | €8,582 | €80,011 | +€71,428 | +832.3% |
| Trade receivables | 40 | €5,969 | €64,937 | +€58,968 | +988.0% |
| Other amounts receivable | 41 | €2,614 | €15,074 | +€12,460 | +476.8% |
| Cash at bank and in hand | 54/58 | €181,272 | €323,062 | +€141,791 | +78.2% |
| Deferred charges and accrued income | 490/1 | €32,441 | €880 | -€31,561 | -97.3% |
| Total equity and liabilities | 10/49 | €222,295 | €406,274 | +€183,979 | +82.8% |
| Equity | 10/15 | €144,068 | €286,420 | +€142,352 | +98.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,068 | €282,420 | +€142,352 | +101.6% |
| Amounts payable | 17/49 | €78,227 | €119,854 | +€41,627 | +53.2% |
| Amounts payable within one year | 42/48 | €78,227 | €119,854 | +€41,627 | +53.2% |
| Trade debts | 44 | €3,808 | €2,590 | -€1,217 | -32.0% |
| Suppliers | 440/4 | €3,808 | €2,590 | -€1,217 | -32.0% |
| Taxes, remuneration and social security | 45 | €54,420 | €97,264 | +€42,844 | +78.7% |
| Taxes | 450/3 | €49,479 | €97,264 | +€47,785 | +96.6% |
| Remuneration and social security | 454/9 | €4,941 | €0 | -€4,941 | -100.0% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €151 | +€151 | |
| Other operating charges | 640/8 | €746 | €1,199 | +€453 | +60.7% |
| Gross operating margin | 9900 | €209,515 | €215,271 | +€5,755 | +2.7% |
| Operating profit (loss) | 9901 | €208,769 | €213,921 | +€5,152 | +2.5% |
| Financial income | 75/76B | €4 | €635 | +€631 | +15804.5% |
| Recurring financial income | 75 | €4 | €635 | +€631 | +15804.5% |
| Financial charges | 65/66B | €1,831 | €3,266 | +€1,435 | +78.4% |
| Recurring financial charges | 65 | €1,831 | €3,266 | +€1,435 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | €206,942 | €211,289 | +€4,347 | +2.1% |
| Income taxes | 67/77 | €46,874 | €48,937 | +€2,062 | +4.4% |
| Profit (loss) for the period | 9904 | €160,068 | €162,352 | +€2,285 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €160,068 | €162,352 | +€2,285 | +1.4% |
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 4 October 2026 via checked.be.