AGIBER: 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.
AGIBER
Largest movements
- Receivables within one year +€53,299
up €53,299 (+10.2%), from €524,494 to €577,793
of which Other amounts receivable: +€53,299
- Cash -€27,216
down €27,216 (-23.1%), from €117,741 to €90,525
mainly Other debts (-€108,037) and Receivables within one year (-€53,299)
- Tangible fixed assets -€8,615
down €8,615 (-19.1%), from €45,033 to €36,418
of which Plant, machinery and equipment: -€15,013
- Other debts -€108,037
no longer reported in 2024 (was €108,037)
- Profit (loss) carried forward +€105,904
up €105,904 (+21.8%), from €486,701 to €592,605
- Trade debts +€66,871
up €66,871 (+234%), from €28,629 to €95,500
- Tax, wage and social debts -€47,269
down €47,269 (-76.3%), from €61,949 to €14,680
of which Remuneration and social security: -€23,901
- Gross operating margin -€219,127
down €219,127 (-49.9%), from €439,264 to €220,137
- Turnover -€111,166
down €111,166 (-13.5%), from €821,276 to €710,110
- Purchases and services +€107,961
up €107,961 (+28.3%), from €382,012 to €489,973
- Staff costs -€28,257
down €28,257 (-40.3%), from €70,065 to €41,809
- Taxes +€10,761
up €10,761 (+38.7%), from €27,823 to €38,584
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.
Derived cash bridge
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 | €699,316 | €716,785 | +€17,469 | +2.5% |
| Fixed assets | 21/28 | €51,033 | €42,418 | -€8,615 | -16.9% |
| Tangible fixed assets | 22/27 | €45,033 | €36,418 | -€8,615 | -19.1% |
| Plant, machinery and equipment | 23 | €22,143 | €7,130 | -€15,013 | -67.8% |
| Furniture and vehicles | 24 | €2,207 | €8,188 | +€5,981 | +271% |
| Other tangible fixed assets | 26 | €20,683 | €21,100 | +€418 | +2.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €648,283 | €674,366 | +€26,084 | +4.0% |
| Stocks and contracts in progress | 3 | €6,049 | €6,049 | = | 0.0% |
| Stocks | 30/36 | €6,049 | €6,049 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €524,494 | €577,793 | +€53,299 | +10.2% |
| Trade receivables | 40 | €27,045 | €27,045 | = | 0.0% |
| Other amounts receivable | 41 | €497,449 | €550,748 | +€53,299 | +10.7% |
| Cash at bank and in hand | 54/58 | €117,741 | €90,525 | -€27,216 | -23.1% |
| Total equity and liabilities | 10/49 | €699,316 | €716,785 | +€17,469 | +2.5% |
| Equity | 10/15 | €491,701 | €597,605 | +€105,904 | +21.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €486,701 | €592,605 | +€105,904 | +21.8% |
| Amounts payable | 17/49 | €207,615 | €119,180 | -€88,435 | -42.6% |
| Amounts payable within one year | 42/48 | €198,615 | €110,180 | -€88,435 | -44.5% |
| Trade debts | 44 | €28,629 | €95,500 | +€66,871 | +234% |
| Suppliers | 440/4 | €28,629 | €95,500 | +€66,871 | +234% |
| Taxes, remuneration and social security | 45 | €61,949 | €14,680 | -€47,269 | -76.3% |
| Taxes | 450/3 | €35,017 | €11,648 | -€23,369 | -66.7% |
| Remuneration and social security | 454/9 | €26,932 | €3,031 | -€23,901 | -88.7% |
| Other amounts payable | 47/48 | €108,037 | - | -€108,037 | |
| Accrued charges and deferred income | 492/3 | €9,000 | €9,000 | = | 0.0% |
| Turnover | 70 | €821,276 | €710,110 | -€111,166 | -13.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €382,012 | €489,973 | +€107,961 | +28.3% |
| Remuneration, social security and pensions | 62 | €70,065 | €41,809 | -€28,257 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,999 | €23,089 | -€4,910 | -17.5% |
| Other operating charges | 640/8 | €5,892 | €4,541 | -€1,351 | -22.9% |
| Gross operating margin | 9900 | €439,264 | €220,137 | -€219,127 | -49.9% |
| Operating profit (loss) | 9901 | €335,309 | €150,698 | -€184,610 | -55.1% |
| Financial income | 75/76B | €783 | €2,239 | +€1,456 | +186% |
| Recurring financial income | 75 | €407 | €0 | -€407 | -100.0% |
| Non-recurring financial income | 76B | €376 | €2,239 | +€1,863 | +496% |
| Financial charges | 65/66B | €12,538 | €8,449 | -€4,089 | -32.6% |
| Recurring financial charges | 65 | €1,925 | €584 | -€1,340 | -69.6% |
| Non-recurring financial charges | 66B | €10,613 | €7,865 | -€2,748 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €323,554 | €144,489 | -€179,065 | -55.3% |
| Income taxes | 67/77 | €27,823 | €38,584 | +€10,761 | +38.7% |
| Profit (loss) for the period | 9904 | €295,731 | €105,904 | -€189,827 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €295,731 | €105,904 | -€189,827 | -64.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.