AGIB: 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.
AGIB
Largest movements
- Current assets +€109,349
up €109,349 (+137%), from €80,102 to €189,451
of which Cash: +€73,882
- Financial fixed assets -€65,802
down €65,802 (-99.7%), from €66,012 to €210
- Intangible fixed assets -€32,895
down €32,895 (-14.1%), from €233,681 to €200,785
- Tangible fixed assets +€14,541
up €14,541 (+29.1%), from €50,028 to €64,570
- Profit (loss) carried forward +€89,789
up €89,789 (+71.8%), from €125,001 to €214,791
- Debts -€62,883
down €62,883 (-28.6%), from €219,495 to €156,612
of which Debts after one year: -€94,015
- Turnover +€272,889
up €272,889 (+40.8%), from €669,336 to €942,225
- Gross operating margin +€119,458
up €119,458 (+454%), from €26,287 to €145,745
- Taxes +€35,009
new in 2008: €35,009
- Depreciation +€12,123
up €12,123 (+24.5%), from €49,423 to €61,546
From the 2007 result to the 2008 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2007 | 2008 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,823 | €455,016 | +€25,194 | +5.9% |
| Fixed assets | 21/28 | €349,721 | €265,565 | -€84,155 | -24.1% |
| Intangible fixed assets | 21 | €233,681 | €200,785 | -€32,895 | -14.1% |
| Tangible fixed assets | 22/27 | €50,028 | €64,570 | +€14,541 | +29.1% |
| Financial fixed assets | 28 | €66,012 | €210 | -€65,802 | -99.7% |
| Current assets | 29/58 | €80,102 | €189,451 | +€109,349 | +137% |
| Amounts receivable within one year | 40/41 | €9,386 | €44,462 | +€35,077 | +374% |
| Cash at bank and in hand | 54/58 | €69,405 | €143,287 | +€73,882 | +106% |
| Total equity and liabilities | 10/49 | €429,823 | €455,016 | +€25,194 | +5.9% |
| Equity | 10/15 | €203,648 | €292,393 | +€88,744 | +43.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,647 | €15,602 | -€1,045 | -6.3% |
| Profit (loss) carried forward | 14 | €125,001 | €214,791 | +€89,789 | +71.8% |
| Provisions and deferred taxes | 16 | €6,679 | €6,011 | -€668 | -10.0% |
| Amounts payable | 17/49 | €219,495 | €156,612 | -€62,883 | -28.6% |
| Amounts payable after more than one year | 17 | €138,398 | €44,383 | -€94,015 | -67.9% |
| Amounts payable within one year | 42/48 | €37,358 | €112,229 | +€74,872 | +200% |
| Trade debts | 44 | €8,908 | €53,602 | +€44,694 | +502% |
| Turnover | 70 | €669,336 | €942,225 | +€272,889 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,423 | €61,546 | +€12,123 | +24.5% |
| Gross operating margin | 9900 | €26,287 | €145,745 | +€119,458 | +454% |
| Operating profit (loss) | 9901 | -€28,019 | -€4,534 | +€23,485 | +83.8% |
| Recurring financial income | 75 | €2,946 | €4,897 | +€1,951 | +66.3% |
| Recurring financial charges | 65 | €7,862 | €7,260 | -€602 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,248 | €123,086 | +€153,334 | |
| Income taxes | 67/77 | - | €35,009 | +€35,009 | |
| Profit (loss) for the period | 9904 | -€29,506 | €88,744 | +€118,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,345 | €89,789 | +€118,134 |
Source: filed annual accounts (NBB), financial years ended 31 December 2007 and 31 December 2008. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.