Agates: 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.
Agates
Largest movements
- Tangible fixed assets -€8,905
down €8,905 (-23.6%), from €37,761 to €28,856
of which Land and buildings: -€5,329
- Receivables within one year -€3,680
down €3,680 (-37.2%), from €9,904 to €6,224
of which Trade receivables: -€5,631
- Cash +€1,413
up €1,413 (+823.2%), from €172 to €1,585
mainly Depreciation (+€8,905) and Net result for the year (+€7,771)
- Other debts -€12,595
down €12,595 (-79.7%), from €15,811 to €3,216
- Reserves +€6,795
up €6,795 (+135.5%), from €5,013 to €11,808
- Tax, wage and social debts -€3,198
no longer reported in 2025 (was €3,198)
- Trade debts -€1,484
down €1,484 (-32.8%), from €4,525 to €3,041
- Profit (loss) carried forward -€690
no longer reported in 2025 (was €690)
- Gross operating margin -€6,715
down €6,715 (-23.4%), from €28,700 to €21,986
- Financial charges -€1,266
down €1,266 (-93.4%), from €1,356 to €90
- Taxes -€690
down €690 (-15.4%), from €4,471 to €3,780
- Other operating charges -€419
down €419 (-19.8%), from €2,118 to €1,699
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 | €47,837 | €36,665 | -€11,172 | -23.4% |
| Fixed assets | 21/28 | €37,761 | €28,856 | -€8,905 | -23.6% |
| Tangible fixed assets | 22/27 | €37,761 | €28,856 | -€8,905 | -23.6% |
| Land and buildings | 22 | €21,317 | €15,988 | -€5,329 | -25.0% |
| Plant, machinery and equipment | 23 | €9,710 | €9,150 | -€560 | -5.8% |
| Furniture and vehicles | 24 | €1,326 | €902 | -€423 | -31.9% |
| Other tangible fixed assets | 26 | €5,408 | €2,816 | -€2,592 | -47.9% |
| Current assets | 29/58 | €10,076 | €7,809 | -€2,267 | -22.5% |
| Amounts receivable within one year | 40/41 | €9,904 | €6,224 | -€3,680 | -37.2% |
| Trade receivables | 40 | €9,904 | €4,274 | -€5,631 | -56.8% |
| Other amounts receivable | 41 | - | €1,950 | +€1,950 | |
| Cash at bank and in hand | 54/58 | €172 | €1,585 | +€1,413 | +823.2% |
| Total equity and liabilities | 10/49 | €47,837 | €36,665 | -€11,172 | -23.4% |
| Equity | 10/15 | €24,303 | €30,408 | +€6,105 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,013 | €11,808 | +€6,795 | +135.5% |
| Distributable reserves | 133 | €5,013 | €11,808 | +€6,795 | +135.5% |
| Profit (loss) carried forward | 14 | €690 | - | -€690 | |
| Amounts payable | 17/49 | €23,534 | €6,257 | -€17,277 | -73.4% |
| Amounts payable within one year | 42/48 | €23,534 | €6,257 | -€17,277 | -73.4% |
| Trade debts | 44 | €4,525 | €3,041 | -€1,484 | -32.8% |
| Suppliers | 440/4 | €4,525 | €3,041 | -€1,484 | -32.8% |
| Taxes, remuneration and social security | 45 | €3,198 | - | -€3,198 | |
| Taxes | 450/3 | €3,198 | - | -€3,198 | |
| Other amounts payable | 47/48 | €15,811 | €3,216 | -€12,595 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,776 | €8,905 | +€129 | +1.5% |
| Other operating charges | 640/8 | €2,118 | €1,699 | -€419 | -19.8% |
| Gross operating margin | 9900 | €28,700 | €21,986 | -€6,715 | -23.4% |
| Operating profit (loss) | 9901 | €17,806 | €11,382 | -€6,425 | -36.1% |
| Financial income | 75/76B | €5 | €260 | +€254 | +4805.7% |
| Recurring financial income | 75 | €5 | €260 | +€254 | +4805.7% |
| Financial charges | 65/66B | €1,356 | €90 | -€1,266 | -93.4% |
| Recurring financial charges | 65 | €1,356 | €90 | -€1,266 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €16,456 | €11,551 | -€4,905 | -29.8% |
| Income taxes | 67/77 | €4,471 | €3,780 | -€690 | -15.4% |
| Profit (loss) for the period | 9904 | €11,985 | €7,771 | -€4,214 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,985 | €7,771 | -€4,214 | -35.2% |
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 1 October 2026 via checked.be.