AGERE FACILE: 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.
AGERE FACILE
Largest movements
- Cash +€88,674
up €88,674 (+62.1%), from €142,765 to €231,439
mainly Trade debts (+€57,161) and Receivables within one year (+€51,745)
- Receivables within one year -€51,745
down €51,745 (-12.9%), from €401,218 to €349,473
of which Other amounts receivable: -€49,351
- Stocks and contracts +€15,602
up €15,602 (+132%), from €11,806 to €27,408
- Tangible fixed assets -€7,466
down €7,466 (-32.4%), from €23,061 to €15,595
of which Plant, machinery and equipment: -€5,124
- Trade debts +€57,161
up €57,161 (+15.2%), from €376,356 to €433,517
- Gross operating margin -€12,688
down €12,688 (-13.4%), from €94,482 to €81,794
- Staff costs -€12,655
down €12,655 (-16.9%), from €74,664 to €62,009
- Financial charges -€2,251
down €2,251 (-27.6%), from €8,166 to €5,915
- Financial income -€1,218
down €1,218 (-38.5%), from €3,166 to €1,948
- Other operating charges +€1,170
up €1,170 (+52.3%), from €2,239 to €3,409
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 | €594,763 | €647,314 | +€52,551 | +8.8% |
| Fixed assets | 21/28 | €38,361 | €34,705 | -€3,656 | -9.5% |
| Tangible fixed assets | 22/27 | €23,061 | €15,595 | -€7,466 | -32.4% |
| Land and buildings | 22 | €3,610 | €3,155 | -€455 | -12.6% |
| Plant, machinery and equipment | 23 | €17,097 | €11,973 | -€5,124 | -30.0% |
| Furniture and vehicles | 24 | €2,354 | €467 | -€1,887 | -80.2% |
| Financial fixed assets | 28 | €15,300 | €19,110 | +€3,810 | +24.9% |
| Current assets | 29/58 | €556,402 | €612,609 | +€56,207 | +10.1% |
| Stocks and contracts in progress | 3 | €11,806 | €27,408 | +€15,602 | +132% |
| Stocks | 30/36 | €11,806 | €27,408 | +€15,602 | +132% |
| Amounts receivable within one year | 40/41 | €401,218 | €349,473 | -€51,745 | -12.9% |
| Trade receivables | 40 | €227,683 | €225,289 | -€2,394 | -1.1% |
| Other amounts receivable | 41 | €173,535 | €124,184 | -€49,351 | -28.4% |
| Cash at bank and in hand | 54/58 | €142,765 | €231,439 | +€88,674 | +62.1% |
| Deferred charges and accrued income | 490/1 | €613 | €4,289 | +€3,676 | +600% |
| Total equity and liabilities | 10/49 | €594,763 | €647,314 | +€52,551 | +8.8% |
| Equity | 10/15 | €98,305 | €98,580 | +€275 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €78,305 | €78,580 | +€275 | +0.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €76,305 | €76,580 | +€275 | +0.4% |
| Amounts payable | 17/49 | €496,458 | €548,734 | +€52,276 | +10.5% |
| Amounts payable within one year | 42/48 | €496,458 | €548,734 | +€52,276 | +10.5% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €376,356 | €433,517 | +€57,161 | +15.2% |
| Suppliers | 440/4 | €376,356 | €433,517 | +€57,161 | +15.2% |
| Taxes, remuneration and social security | 45 | €19,334 | €14,317 | -€5,017 | -25.9% |
| Taxes | 450/3 | €9,070 | €9,219 | +€149 | +1.6% |
| Remuneration and social security | 454/9 | €10,264 | €5,098 | -€5,166 | -50.3% |
| Other amounts payable | 47/48 | €768 | €900 | +€132 | +17.2% |
| Remuneration, social security and pensions | 62 | €74,664 | €62,009 | -€12,655 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,255 | €7,466 | +€211 | +2.9% |
| Other operating charges | 640/8 | €2,239 | €3,409 | +€1,170 | +52.3% |
| Gross operating margin | 9900 | €94,482 | €81,794 | -€12,688 | -13.4% |
| Operating profit (loss) | 9901 | €10,324 | €8,910 | -€1,414 | -13.7% |
| Financial income | 75/76B | €3,166 | €1,948 | -€1,218 | -38.5% |
| Recurring financial income | 75 | €3,166 | €1,948 | -€1,218 | -38.5% |
| Financial charges | 65/66B | €8,166 | €5,915 | -€2,251 | -27.6% |
| Recurring financial charges | 65 | €8,166 | €5,915 | -€2,251 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €5,324 | €4,943 | -€381 | -7.2% |
| Income taxes | 67/77 | €3,838 | €4,668 | +€830 | +21.6% |
| Profit (loss) for the period | 9904 | €1,486 | €275 | -€1,211 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,486 | €275 | -€1,211 | -81.5% |
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 19 October 2026 via checked.be.