AGATA: 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.
AGATA
Largest movements
- Cash +€41,871
up €41,871 (+75.8%), from €55,261 to €97,132
mainly Net result for the year (+€28,138) and Receivables within one year (+€24,409)
- Receivables within one year -€24,409
down €24,409 (-87.6%), from €27,865 to €3,456
of which Other amounts receivable: -€15,493
- Tangible fixed assets -€7,518
down €7,518 (-20.0%), from €37,564 to €30,046
of which Other tangible fixed assets: -€7,096
- Reserves +€13,504
up €13,504 (+16.9%), from €80,048 to €93,552
- Debts after one year -€5,191
down €5,191 (-56.7%), from €9,161 to €3,970
- Other debts +€2,825
up €2,825 (+28.1%), from €10,043 to €12,867
- Current portion of long-term debt -€1,385
down €1,385 (-14.6%), from €9,505 to €8,120
- Gross operating margin +€5,120
up €5,120 (+12.4%), from €41,460 to €46,580
- Taxes +€4,766
up €4,766 (+126.1%), from €3,779 to €8,544
- Other operating charges +€651
up €651 (+63.9%), from €1,018 to €1,668
- Financial charges -€628
down €628 (-44.7%), from €1,403 to €775
- Depreciation -€583
down €583 (-7.2%), from €8,100 to €7,518
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 | €121,615 | €131,885 | +€10,271 | +8.4% |
| Fixed assets | 21/28 | €37,964 | €30,446 | -€7,518 | -19.8% |
| Tangible fixed assets | 22/27 | €37,564 | €30,046 | -€7,518 | -20.0% |
| Furniture and vehicles | 24 | €617 | €196 | -€421 | -68.3% |
| Other tangible fixed assets | 26 | €36,946 | €29,850 | -€7,096 | -19.2% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €83,651 | €101,439 | +€17,788 | +21.3% |
| Amounts receivable within one year | 40/41 | €27,865 | €3,456 | -€24,409 | -87.6% |
| Trade receivables | 40 | €8,916 | - | -€8,916 | |
| Other amounts receivable | 41 | €18,949 | €3,456 | -€15,493 | -81.8% |
| Cash at bank and in hand | 54/58 | €55,261 | €97,132 | +€41,871 | +75.8% |
| Deferred charges and accrued income | 490/1 | €525 | €852 | +€327 | +62.2% |
| Total equity and liabilities | 10/49 | €121,615 | €131,885 | +€10,271 | +8.4% |
| Equity | 10/15 | €83,988 | €97,493 | +€13,504 | +16.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,048 | €93,552 | +€13,504 | +16.9% |
| Distributable reserves | 133 | €80,048 | €93,552 | +€13,504 | +16.9% |
| Profit (loss) carried forward | 14 | €1,440 | €1,440 | = | 0.0% |
| Amounts payable | 17/49 | €37,626 | €34,393 | -€3,233 | -8.6% |
| Amounts payable after more than one year | 17 | €9,161 | €3,970 | -€5,191 | -56.7% |
| Financial debts | 170/4 | €9,161 | €3,970 | -€5,191 | -56.7% |
| Amounts payable within one year | 42/48 | €28,465 | €30,423 | +€1,958 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €9,505 | €8,120 | -€1,385 | -14.6% |
| Trade debts | 44 | €7,267 | €6,801 | -€466 | -6.4% |
| Suppliers | 440/4 | €7,267 | €6,801 | -€466 | -6.4% |
| Taxes, remuneration and social security | 45 | €1,650 | €2,634 | +€984 | +59.6% |
| Taxes | 450/3 | €1,650 | €2,634 | +€984 | +59.6% |
| Other amounts payable | 47/48 | €10,043 | €12,867 | +€2,825 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,100 | €7,518 | -€583 | -7.2% |
| Other operating charges | 640/8 | €1,018 | €1,668 | +€651 | +63.9% |
| Non-recurring operating charges | 66A | €16,500 | - | -€16,500 | |
| Gross operating margin | 9900 | €41,460 | €46,580 | +€5,120 | +12.4% |
| Operating profit (loss) | 9901 | €15,842 | €37,394 | +€21,552 | +136.0% |
| Financial income | 75/76B | €388 | €64 | -€324 | -83.5% |
| Recurring financial income | 75 | €388 | €64 | -€324 | -83.5% |
| Financial charges | 65/66B | €1,403 | €775 | -€628 | -44.7% |
| Recurring financial charges | 65 | €1,403 | €775 | -€628 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €14,827 | €36,683 | +€21,856 | +147.4% |
| Income taxes | 67/77 | €3,779 | €8,544 | +€4,766 | +126.1% |
| Profit (loss) for the period | 9904 | €11,048 | €28,138 | +€17,090 | +154.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,048 | €28,138 | +€17,090 | +154.7% |
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 3 October 2026 via checked.be.