AGIC INDUSTRIE: 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.
What changed
AGIC INDUSTRIE
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,597
2024 · €304,171-€292,574
Equity
€1.1m
2024 · €1.1m+€11,597
Cash
€91,184
2024 · €100,089-€8,905
Balance sheet total
€1.4m
2024 · €1.4m+€40,955
Largest movements
Assets
- Receivables within one year +€63,140
up €63,140 (+5.5%), from €1.1m to €1.2m
of which Trade receivables: +€38,876
Equity and liabilities
- Tax, wage and social debts +€19,532
up €19,532 (+435%), from €4,486 to €24,018
of which Remuneration and social security: +€15,792
- Other debts +€19,321
up €19,321 (+20.5%), from €94,356 to €113,677
Income statement
- Gross operating margin -€390,309
down €390,309 (-77.6%), from €502,840 to €112,530
- Write-downs +€9,491
up €9,491 (+21.0%), from €45,259 to €54,749
- Other operating charges -€6,157
down €6,157 (-59.6%), from €10,334 to €4,176
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.
Result 2024
€304,171
Gross operating margin
-€390,309
Write-downs
-€9,491
Other operating charges
+€6,157
Financial income
+€2,938
Financial charges
-€2,155
Taxes
+€1,290
Deferred taxes and other
+€98,996
Result 2025
€11,597
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
-€9,705
Investment
€0
Financing
+€800
Cash 2024
€100,089
From operations (derived)
-€9,705
Net result for the year
+€11,597
Depreciation
+€13,280
Receivables within one year
-€63,140
Trade debts
-€10,295
Tax, wage and social debts
+€19,532
Other debts
+€19,321
Financing
+€800
Current portion of long-term debt
+€866
Short-term financial debts
-€66
Cash 2025
€91,184
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,406,426 | €1,447,381 | +€40,955 | +2.9% |
| Fixed assets | 21/28 | €163,339 | €150,059 | -€13,280 | -8.1% |
| Tangible fixed assets | 22/27 | €163,091 | €149,811 | -€13,280 | -8.1% |
| Land and buildings | 22 | €151,291 | €142,288 | -€9,004 | -6.0% |
| Furniture and vehicles | 24 | €11,799 | €7,523 | -€4,276 | -36.2% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €1,243,088 | €1,297,322 | +€54,235 | +4.4% |
| Amounts receivable within one year | 40/41 | €1,142,999 | €1,206,138 | +€63,140 | +5.5% |
| Trade receivables | 40 | €1,032,382 | €1,071,258 | +€38,876 | +3.8% |
| Other amounts receivable | 41 | €110,616 | €134,880 | +€24,264 | +21.9% |
| Cash at bank and in hand | 54/58 | €100,089 | €91,184 | -€8,905 | -8.9% |
| Total equity and liabilities | 10/49 | €1,406,426 | €1,447,381 | +€40,955 | +2.9% |
| Equity | 10/15 | €1,076,467 | €1,088,064 | +€11,597 | +1.1% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Capital | 10 | €320,000 | €320,000 | = | 0.0% |
| Issued capital | 100 | €320,000 | €320,000 | = | 0.0% |
| Reserves | 13 | €347,379 | €347,379 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,000 | €42,000 | = | 0.0% |
| Legal reserve | 130 | €42,000 | €42,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €305,379 | €305,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,088 | €420,685 | +€11,597 | +2.8% |
| Provisions and deferred taxes | 16 | €98,996 | €98,996 | = | 0.0% |
| Deferred taxes | 168 | €98,996 | €98,996 | = | 0.0% |
| Amounts payable | 17/49 | €230,963 | €260,321 | +€29,358 | +12.7% |
| Amounts payable within one year | 42/48 | €215,883 | €245,241 | +€29,358 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | - | €866 | +€866 | |
| Financial debts | 43 | €101,149 | €101,083 | -€66 | -0.1% |
| Credit institutions | 430/8 | €101,149 | €101,083 | -€66 | -0.1% |
| Trade debts | 44 | €15,892 | €5,598 | -€10,295 | -64.8% |
| Suppliers | 440/4 | €15,892 | €5,598 | -€10,295 | -64.8% |
| Taxes, remuneration and social security | 45 | €4,486 | €24,018 | +€19,532 | +435% |
| Taxes | 450/3 | €4,486 | €8,226 | +€3,741 | +83.4% |
| Remuneration and social security | 454/9 | - | €15,792 | +€15,792 | |
| Other amounts payable | 47/48 | €94,356 | €113,677 | +€19,321 | +20.5% |
| Accrued charges and deferred income | 492/3 | €15,080 | €15,080 | = | 0.0% |
| Non-recurring operating income | 76A | €395,985 | - | -€395,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,280 | €13,280 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €45,259 | €54,749 | +€9,491 | +21.0% |
| Other operating charges | 640/8 | €10,334 | €4,176 | -€6,157 | -59.6% |
| Gross operating margin | 9900 | €502,840 | €112,530 | -€390,309 | -77.6% |
| Operating profit (loss) | 9901 | €433,968 | €40,325 | -€393,643 | -90.7% |
| Financial income | 75/76B | €78 | €3,016 | +€2,938 | +3,755% |
| Recurring financial income | 75 | €78 | €3,016 | +€2,938 | +3,755% |
| Financial charges | 65/66B | €21,314 | €23,469 | +€2,155 | +10.1% |
| Recurring financial charges | 65 | €21,314 | €23,469 | +€2,155 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €412,732 | €19,871 | -€392,860 | -95.2% |
| Transfer to deferred taxes | 680 | €98,996 | - | -€98,996 | |
| Income taxes | 67/77 | €9,564 | €8,275 | -€1,290 | -13.5% |
| Profit (loss) for the period | 9904 | €304,171 | €11,597 | -€292,574 | -96.2% |
| Transfer to tax-exempt reserves | 689 | €296,988 | - | -€296,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,183 | €11,597 | +€4,414 | +61.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.