AGENT C: what changed
Two financial 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.
AGENT C
Largest movements
- Cash +€4,940
up €4,940 (+26.6%), from €18,556 to €23,496
mainly Net result for the year (+€14,897) and Depreciation (+€2,201)
- Tangible fixed assets -€2,201
down €2,201 (-77.0%), from €2,860 to €659
of which Furniture and vehicles: -€2,118
- Reserves +€14,897
up €14,897 (+22.4%), from €66,387 to €81,284
- Trade debts -€7,725
down €7,725 (-53.7%), from €14,393 to €6,667
- Current portion of long-term debt -€1,585
down €1,585 (-65.6%), from €2,416 to €831
- Tax, wage and social debts -€1,267
down €1,267 (-47.5%), from €2,667 to €1,400
- Gross operating margin +€3,890
up €3,890 (+15.8%), from €24,625 to €28,516
- Taxes +€1,300
up €1,300 (+20.6%), from €6,328 to €7,628
- Other operating charges -€960
down €960 (-46.2%), from €2,077 to €1,116
- Depreciation -€342
down €342 (-13.5%), from €2,543 to €2,201
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.
Derived cash bridge
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 | €90,916 | €94,405 | +€3,488 | +3.8% |
| Fixed assets | 21/28 | €2,860 | €659 | -€2,201 | -77.0% |
| Tangible fixed assets | 22/27 | €2,860 | €659 | -€2,201 | -77.0% |
| Plant, machinery and equipment | 23 | €83 | - | -€83 | |
| Furniture and vehicles | 24 | €2,777 | €659 | -€2,118 | -76.3% |
| Current assets | 29/58 | €88,056 | €93,746 | +€5,689 | +6.5% |
| Amounts receivable within one year | 40/41 | €68,359 | €69,090 | +€731 | +1.1% |
| Trade receivables | 40 | €13,520 | €8,274 | -€5,246 | -38.8% |
| Other amounts receivable | 41 | €54,839 | €60,816 | +€5,977 | +10.9% |
| Cash at bank and in hand | 54/58 | €18,556 | €23,496 | +€4,940 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,142 | €1,160 | +€18 | +1.6% |
| Total equity and liabilities | 10/49 | €90,916 | €94,405 | +€3,488 | +3.8% |
| Equity | 10/15 | €70,609 | €85,506 | +€14,897 | +21.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €66,387 | €81,284 | +€14,897 | +22.4% |
| Distributable reserves | 133 | €66,387 | €81,284 | +€14,897 | +22.4% |
| Profit (loss) carried forward | 14 | €3,222 | €3,222 | = | 0.0% |
| Amounts payable | 17/49 | €20,307 | €8,899 | -€11,408 | -56.2% |
| Amounts payable after more than one year | 17 | €831 | - | -€831 | |
| Financial debts | 170/4 | €831 | - | -€831 | |
| Amounts payable within one year | 42/48 | €19,476 | €8,899 | -€10,577 | -54.3% |
| Current portion of amounts payable after more than one year | 42 | €2,416 | €831 | -€1,585 | -65.6% |
| Trade debts | 44 | €14,393 | €6,667 | -€7,725 | -53.7% |
| Suppliers | 440/4 | €14,393 | €6,667 | -€7,725 | -53.7% |
| Taxes, remuneration and social security | 45 | €2,667 | €1,400 | -€1,267 | -47.5% |
| Taxes | 450/3 | €2,667 | €1,400 | -€1,267 | -47.5% |
| Remuneration, social security and pensions | 62 | €2,748 | €2,465 | -€283 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,543 | €2,201 | -€342 | -13.5% |
| Other operating charges | 640/8 | €2,077 | €1,116 | -€960 | -46.2% |
| Gross operating margin | 9900 | €24,625 | €28,516 | +€3,890 | +15.8% |
| Operating profit (loss) | 9901 | €17,257 | €22,733 | +€5,476 | +31.7% |
| Financial income | 75/76B | €89 | €1 | -€88 | -98.8% |
| Recurring financial income | 75 | €89 | €1 | -€88 | -98.8% |
| Financial charges | 65/66B | €367 | €209 | -€158 | -43.1% |
| Recurring financial charges | 65 | €367 | €209 | -€158 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €16,979 | €22,525 | +€5,546 | +32.7% |
| Income taxes | 67/77 | €6,328 | €7,628 | +€1,300 | +20.6% |
| Profit (loss) for the period | 9904 | €10,651 | €14,897 | +€4,246 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,651 | €14,897 | +€4,246 | +39.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.