AGIL'ACTION: 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.
AGIL'ACTION
Largest movements
- Cash +€13,118
up €13,118 (+26.3%), from €49,951 to €63,069
mainly Other debts (+€84,994) and Debts after one year (+€34,021)
- Intangible fixed assets +€11,022
up €11,022 (+15.6%), from €70,648 to €81,670
- Profit (loss) carried forward -€100,187
no longer reported in 2025 (was €100,187)
- Other debts +€84,994
up €84,994 (+562.6%), from €15,106 to €100,100
- Debts after one year +€34,021
new in 2025: €34,021
- Trade debts -€20,997
down €20,997 (-72.9%), from €28,785 to €7,789
of which Suppliers: -€16,423
- Current portion of long-term debt +€16,532
new in 2025: €16,532
- Gross operating margin -€116,589
down €116,589 (-78.5%), from €148,530 to €31,941
- Taxes -€34,400
down €34,400 (-96.1%), from €35,782 to €1,382
- Depreciation +€11,519
up €11,519 (+77.7%), from €14,817 to €26,336
- Financial charges +€1,847
up €1,847 (+155.3%), from €1,190 to €3,036
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 | €175,224 | €198,321 | +€23,096 | +13.2% |
| Fixed assets | 21/28 | €72,650 | €83,254 | +€10,604 | +14.6% |
| Intangible fixed assets | 21 | €70,648 | €81,670 | +€11,022 | +15.6% |
| Tangible fixed assets | 22/27 | €1,252 | €834 | -€418 | -33.4% |
| Furniture and vehicles | 24 | €1,252 | €834 | -€418 | -33.4% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €102,574 | €115,066 | +€12,492 | +12.2% |
| Amounts receivable within one year | 40/41 | €49,542 | €47,694 | -€1,848 | -3.7% |
| Trade receivables | 40 | €28,827 | €21,697 | -€7,130 | -24.7% |
| Other amounts receivable | 41 | €20,715 | €25,997 | +€5,282 | +25.5% |
| Cash at bank and in hand | 54/58 | €49,951 | €63,069 | +€13,118 | +26.3% |
| Deferred charges and accrued income | 490/1 | €3,081 | €4,303 | +€1,223 | +39.7% |
| Total equity and liabilities | 10/49 | €175,224 | €198,321 | +€23,096 | +13.2% |
| Equity | 10/15 | €110,187 | €10,000 | -€100,187 | -90.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,187 | - | -€100,187 | |
| Amounts payable | 17/49 | €65,038 | €188,321 | +€123,283 | +189.6% |
| Amounts payable after more than one year | 17 | - | €34,021 | +€34,021 | |
| Financial debts | 170/4 | - | €34,021 | +€34,021 | |
| Amounts payable within one year | 42/48 | €62,690 | €151,266 | +€88,576 | +141.3% |
| Current portion of amounts payable after more than one year | 42 | - | €16,532 | +€16,532 | |
| Trade debts | 44 | €28,785 | €7,789 | -€20,997 | -72.9% |
| Suppliers | 440/4 | €24,131 | €7,709 | -€16,423 | -68.1% |
| Bills of exchange payable | 441 | €4,654 | €80 | -€4,574 | -98.3% |
| Taxes, remuneration and social security | 45 | €18,798 | €26,845 | +€8,047 | +42.8% |
| Taxes | 450/3 | €18,644 | €26,701 | +€8,057 | +43.2% |
| Remuneration and social security | 454/9 | €154 | €144 | -€10 | -6.5% |
| Other amounts payable | 47/48 | €15,106 | €100,100 | +€84,994 | +562.6% |
| Accrued charges and deferred income | 492/3 | €2,347 | €3,033 | +€686 | +29.2% |
| Non-recurring operating income | 76A | €875 | €2,286 | +€1,410 | +161.1% |
| Remuneration, social security and pensions | 62 | €2,385 | €1,781 | -€604 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,817 | €26,336 | +€11,519 | +77.7% |
| Other operating charges | 640/8 | €1,388 | €132 | -€1,256 | -90.5% |
| Gross operating margin | 9900 | €148,530 | €31,941 | -€116,589 | -78.5% |
| Operating profit (loss) | 9901 | €129,941 | €3,693 | -€126,248 | -97.2% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,190 | €3,036 | +€1,847 | +155.3% |
| Recurring financial charges | 65 | €1,190 | €3,036 | +€1,847 | +155.3% |
| Profit (loss) for the period before taxes | 9903 | €128,758 | €656 | -€128,101 | -99.5% |
| Income taxes | 67/77 | €35,782 | €1,382 | -€34,400 | -96.1% |
| Profit (loss) for the period | 9904 | €92,976 | -€725 | -€93,701 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,976 | -€725 | -€93,701 |
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 3 October 2026 via checked.be.