AGI SOLUTIONS: 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.
AGI SOLUTIONS
Largest movements
- Receivables within one year +€12,662
up €12,662 (+117.1%), from €10,815 to €23,477
of which Trade receivables: +€23,477
- Cash -€8,755
down €8,755 (-75.9%), from €11,541 to €2,786
mainly Net result for the year (-€13,762) and Receivables within one year (-€12,662)
- Tangible fixed assets -€8,586
down €8,586 (-27.8%), from €30,896 to €22,310
of which Furniture and vehicles: -€8,586
- Profit (loss) carried forward -€13,762
down €13,762, from €3,692 to -€10,070
- Tax, wage and social debts +€4,374
up €4,374 (+159.2%), from €2,748 to €7,122
- Debts after one year +€4,098
up €4,098 (+15.5%), from €26,509 to €30,607
of which Financial debts: +€4,098
- Trade debts +€913
new in 2025: €913
- Gross operating margin -€48,443
down €48,443, from €44,544 to -€3,899
- Taxes -€7,587
down €7,587 (-97.0%), from €7,822 to €235
- Depreciation +€5,523
up €5,523 (+169.2%), from €3,265 to €8,788
- Other operating charges -€1,606
down €1,606 (-68.1%), from €2,360 to €754
- Financial charges -€1,171
down €1,171 (-93.2%), from €1,257 to €86
of which Non-recurring financial charges: -€1,223
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 | €53,992 | €49,111 | -€4,881 | -9.0% |
| Formation expenses | 20 | €740 | €538 | -€202 | -27.3% |
| Fixed assets | 21/28 | €30,896 | €22,310 | -€8,586 | -27.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €30,896 | €22,310 | -€8,586 | -27.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €30,896 | €22,310 | -€8,586 | -27.8% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €22,356 | €26,263 | +€3,907 | +17.5% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €10,815 | €23,477 | +€12,662 | +117.1% |
| Trade receivables | 40 | €0 | €23,477 | +€23,477 | |
| Other amounts receivable | 41 | €10,815 | €0 | -€10,815 | -100.0% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €11,541 | €2,786 | -€8,755 | -75.9% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €53,992 | €49,111 | -€4,881 | -9.0% |
| Equity | 10/15 | €21,692 | €7,930 | -€13,762 | -63.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,692 | -€10,070 | -€13,762 | |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €32,300 | €41,181 | +€8,881 | +27.5% |
| Amounts payable after more than one year | 17 | €26,509 | €30,607 | +€4,098 | +15.5% |
| Financial debts | 170/4 | €26,509 | €30,607 | +€4,098 | +15.5% |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €5,791 | €10,574 | +€4,783 | +82.6% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | - | €913 | +€913 | |
| Suppliers | 440/4 | - | €913 | +€913 | |
| Taxes, remuneration and social security | 45 | €2,748 | €7,122 | +€4,374 | +159.2% |
| Taxes | 450/3 | €2,748 | €7,122 | +€4,374 | +159.2% |
| Other amounts payable | 47/48 | €3,043 | €2,539 | -€504 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,265 | €8,788 | +€5,523 | +169.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €2,360 | €754 | -€1,606 | -68.1% |
| Non-recurring operating charges | 66A | €11,148 | - | -€11,148 | |
| Gross operating margin | 9900 | €44,544 | -€3,899 | -€48,443 | |
| Operating profit (loss) | 9901 | €27,771 | -€13,441 | -€41,212 | |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €1,257 | €86 | -€1,171 | -93.2% |
| Recurring financial charges | 65 | €34 | €86 | +€52 | +152.9% |
| Non-recurring financial charges | 66B | €1,223 | €0 | -€1,223 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €26,514 | -€13,527 | -€40,041 | |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €7,822 | €235 | -€7,587 | -97.0% |
| Profit (loss) for the period | 9904 | €18,692 | -€13,762 | -€32,454 | |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €18,692 | -€13,762 | -€32,454 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.