AGERIS: 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.
AGERIS
Largest movements
- Cash -€10,443
down €10,443 (-1.9%), from €536,281 to €525,838
mainly Investment in fixed assets (net) (-€20,533) and Receivables within one year (-€7,037)
- Receivables within one year +€7,037
new in 2024: €7,037
of which Trade receivables: +€4,084
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€8,756
up €8,756 (+55.9%), from €15,666 to €24,422
- Financial charges +€2,860
up €2,860 (+44.1%), from €6,487 to €9,347
- Financial income +€1,515
up €1,515 (+174.8%), from €867 to €2,382
- Taxes -€1,403
down €1,403 (-85.0%), from €1,651 to €248
- Other operating charges +€857
up €857 (+290.4%), from €295 to €1,152
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €601,787 | €603,133 | +€1,346 | +0.2% |
| Fixed assets | 21/28 | €65,506 | €70,258 | +€4,752 | +7.3% |
| Tangible fixed assets | 22/27 | €65,506 | €70,258 | +€4,752 | +7.3% |
| Land and buildings | 22 | €293 | €33 | -€260 | -88.6% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €65,213 | €70,225 | +€5,012 | +7.7% |
| Current assets | 29/58 | €536,281 | €532,876 | -€3,405 | -0.6% |
| Amounts receivable within one year | 40/41 | - | €7,037 | +€7,037 | |
| Trade receivables | 40 | - | €4,084 | +€4,084 | |
| Other amounts receivable | 41 | - | €2,954 | +€2,954 | |
| Cash at bank and in hand | 54/58 | €536,281 | €525,838 | -€10,443 | -1.9% |
| Total equity and liabilities | 10/49 | €601,787 | €603,133 | +€1,346 | +0.2% |
| Equity | 10/15 | €476,792 | €477,067 | +€275 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €464,392 | €464,667 | +€275 | +0.1% |
| Distributable reserves | 133 | €464,392 | €464,667 | +€275 | +0.1% |
| Amounts payable | 17/49 | €124,995 | €126,066 | +€1,071 | +0.9% |
| Amounts payable within one year | 42/48 | €124,995 | €126,066 | +€1,071 | +0.9% |
| Trade debts | 44 | €241 | €261 | +€20 | +8.5% |
| Suppliers | 440/4 | €241 | €261 | +€20 | +8.5% |
| Taxes, remuneration and social security | 45 | €9,987 | €5,426 | -€4,561 | -45.7% |
| Taxes | 450/3 | €9,987 | €5,426 | -€4,561 | -45.7% |
| Other amounts payable | 47/48 | €114,768 | €120,379 | +€5,612 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,219 | €15,782 | +€563 | +3.7% |
| Other operating charges | 640/8 | €295 | €1,152 | +€857 | +290.4% |
| Gross operating margin | 9900 | €15,666 | €24,422 | +€8,756 | +55.9% |
| Operating profit (loss) | 9901 | €152 | €7,488 | +€7,337 | +4837.6% |
| Financial income | 75/76B | €867 | €2,382 | +€1,515 | +174.8% |
| Recurring financial income | 75 | €867 | €2,382 | +€1,515 | +174.8% |
| Financial charges | 65/66B | €6,487 | €9,347 | +€2,860 | +44.1% |
| Recurring financial charges | 65 | €6,487 | €9,347 | +€2,860 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,468 | €524 | +€5,992 | |
| Income taxes | 67/77 | €1,651 | €248 | -€1,403 | -85.0% |
| Profit (loss) for the period | 9904 | -€7,119 | €275 | +€7,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,119 | €275 | +€7,395 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.