AGIC CONSULT: 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.
AGIC CONSULT
Largest movements
- Receivables within one year +€44,384
up €44,384 (+815.7%), from €5,441 to €49,825
of which Trade receivables: +€24,834
- Deferred charges and accrued income +€10,043
up €10,043 (+396.6%), from €2,533 to €12,576
- Cash +€3,114
up €3,114 (+336.0%), from €927 to €4,041
mainly Net result for the year (+€43,799) and Tax, wage and social debts (+€8,457)
- Reserves +€43,799
up €43,799 (+1379.0%), from €3,176 to €46,975
- Tax, wage and social debts +€8,457
up €8,457 (+342.2%), from €2,471 to €10,928
- Accrued charges and deferred income +€6,104
new in 2025: €6,104
- Other debts -€2,298
no longer reported in 2025 (was €2,298)
- Trade debts +€926
up €926 (+196.2%), from €472 to €1,397
- Gross operating margin +€49,037
up €49,037 (+573.1%), from €8,556 to €57,593
- Taxes +€11,079
up €11,079 (+564.7%), from €1,962 to €13,041
- Financial income +€979
new in 2025: €979
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 | €9,931 | €66,919 | +€56,987 | +573.8% |
| Fixed assets | 21/28 | €1,031 | €477 | -€554 | -53.7% |
| Tangible fixed assets | 22/27 | €554 | - | -€554 | |
| Furniture and vehicles | 24 | €554 | - | -€554 | |
| Financial fixed assets | 28 | €477 | €477 | = | 0.0% |
| Current assets | 29/58 | €8,901 | €66,442 | +€57,541 | +646.5% |
| Amounts receivable within one year | 40/41 | €5,441 | €49,825 | +€44,384 | +815.7% |
| Trade receivables | 40 | €5,416 | €30,250 | +€24,834 | +458.5% |
| Other amounts receivable | 41 | €25 | €19,575 | +€19,550 | +78357.1% |
| Cash at bank and in hand | 54/58 | €927 | €4,041 | +€3,114 | +336.0% |
| Deferred charges and accrued income | 490/1 | €2,533 | €12,576 | +€10,043 | +396.6% |
| Total equity and liabilities | 10/49 | €9,931 | €66,919 | +€56,987 | +573.8% |
| Equity | 10/15 | €4,676 | €48,475 | +€43,799 | +936.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,176 | €46,975 | +€43,799 | +1379.0% |
| Distributable reserves | 133 | €3,176 | €46,975 | +€43,799 | +1379.0% |
| Amounts payable | 17/49 | €5,255 | €18,444 | +€13,188 | +251.0% |
| Amounts payable within one year | 42/48 | €5,255 | €12,340 | +€7,084 | +134.8% |
| Financial debts | 43 | €14 | €14 | = | 0.0% |
| Credit institutions | 430/8 | €14 | €14 | = | 0.0% |
| Trade debts | 44 | €472 | €1,397 | +€926 | +196.2% |
| Suppliers | 440/4 | €472 | €1,397 | +€926 | +196.2% |
| Taxes, remuneration and social security | 45 | €2,471 | €10,928 | +€8,457 | +342.2% |
| Taxes | 450/3 | €2,471 | €10,928 | +€8,457 | +342.2% |
| Other amounts payable | 47/48 | €2,298 | - | -€2,298 | |
| Accrued charges and deferred income | 492/3 | - | €6,104 | +€6,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €667 | €554 | -€113 | -17.0% |
| Other operating charges | 640/8 | €625 | €1,008 | +€383 | +61.3% |
| Gross operating margin | 9900 | €8,556 | €57,593 | +€49,037 | +573.1% |
| Operating profit (loss) | 9901 | €7,264 | €56,031 | +€48,767 | +671.3% |
| Financial income | 75/76B | - | €979 | +€979 | |
| Recurring financial income | 75 | - | €979 | +€979 | |
| Financial charges | 65/66B | €59 | €170 | +€111 | +187.0% |
| Recurring financial charges | 65 | €59 | €170 | +€111 | +187.0% |
| Profit (loss) for the period before taxes | 9903 | €7,205 | €56,840 | +€49,635 | +688.9% |
| Income taxes | 67/77 | €1,962 | €13,041 | +€11,079 | +564.7% |
| Profit (loss) for the period | 9904 | €5,243 | €43,799 | +€38,556 | +735.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,243 | €43,799 | +€38,556 | +735.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.