AGIL CONSULT: 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.
AGIL CONSULT
Largest movements
- Cash +€27,718
up €27,718 (+53.9%), from €51,415 to €79,133
mainly Net result for the year (+€16,492) and Trade debts (+€12,810)
- Receivables within one year +€13,707
up €13,707 (+122.0%), from €11,239 to €24,946
of which Trade receivables: +€13,707
- Tangible fixed assets -€7,712
down €7,712 (-22.0%), from €34,986 to €27,274
- Stocks and contracts -€4,506
down €4,506 (-16.9%), from €26,654 to €22,148
- Profit (loss) carried forward +€16,492
up €16,492 (+17.5%), from €94,087 to €110,580
- Trade debts +€12,810
up €12,810 (+1028.8%), from €1,245 to €14,055
- Debts after one year -€4,202
down €4,202 (-38.6%), from €10,873 to €6,671
- Tax, wage and social debts +€3,746
up €3,746 (+1580.5%), from €237 to €3,983
of which Remuneration and social security: +€2,819
- Gross operating margin +€27,442
up €27,442 (+141.1%), from €19,444 to €46,886
- Staff costs +€16,413
new in 2025: €16,413
- Other operating charges +€841
up €841 (+48.8%), from €1,722 to €2,563
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 | €124,717 | €153,751 | +€29,033 | +23.3% |
| Fixed assets | 21/28 | €35,236 | €27,524 | -€7,712 | -21.9% |
| Tangible fixed assets | 22/27 | €34,986 | €27,274 | -€7,712 | -22.0% |
| Plant, machinery and equipment | 23 | €34,986 | €27,274 | -€7,712 | -22.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €89,482 | €126,227 | +€36,745 | +41.1% |
| Stocks and contracts in progress | 3 | €26,654 | €22,148 | -€4,506 | -16.9% |
| Stocks | 30/36 | €26,654 | €22,148 | -€4,506 | -16.9% |
| Amounts receivable within one year | 40/41 | €11,239 | €24,946 | +€13,707 | +122.0% |
| Trade receivables | 40 | €2,293 | €16,000 | +€13,707 | +597.8% |
| Other amounts receivable | 41 | €8,946 | €8,946 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,415 | €79,133 | +€27,718 | +53.9% |
| Deferred charges and accrued income | 490/1 | €173 | - | -€173 | |
| Total equity and liabilities | 10/49 | €124,717 | €153,751 | +€29,033 | +23.3% |
| Equity | 10/15 | €108,347 | €124,840 | +€16,492 | +15.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,087 | €110,580 | +€16,492 | +17.5% |
| Amounts payable | 17/49 | €16,370 | €28,911 | +€12,541 | +76.6% |
| Amounts payable after more than one year | 17 | €10,873 | €6,671 | -€4,202 | -38.6% |
| Financial debts | 170/4 | €10,873 | €6,671 | -€4,202 | -38.6% |
| Amounts payable within one year | 42/48 | €5,497 | €22,240 | +€16,743 | +304.6% |
| Current portion of amounts payable after more than one year | 42 | €4,015 | €4,202 | +€187 | +4.6% |
| Trade debts | 44 | €1,245 | €14,055 | +€12,810 | +1028.8% |
| Suppliers | 440/4 | €1,245 | €14,055 | +€12,810 | +1028.8% |
| Taxes, remuneration and social security | 45 | €237 | €3,983 | +€3,746 | +1580.5% |
| Taxes | 450/3 | €89 | €1,016 | +€927 | +1046.8% |
| Remuneration and social security | 454/9 | €148 | €2,968 | +€2,819 | +1898.8% |
| Remuneration, social security and pensions | 62 | - | €16,413 | +€16,413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,416 | €7,712 | +€296 | +4.0% |
| Other operating charges | 640/8 | €1,722 | €2,563 | +€841 | +48.8% |
| Non-recurring operating charges | 66A | €2,333 | - | -€2,333 | |
| Gross operating margin | 9900 | €19,444 | €46,886 | +€27,442 | +141.1% |
| Operating profit (loss) | 9901 | €7,974 | €20,199 | +€12,225 | +153.3% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €3,535 | €3,706 | +€171 | +4.8% |
| Recurring financial charges | 65 | €3,535 | €3,706 | +€171 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €4,443 | €16,492 | +€12,049 | +271.2% |
| Income taxes | 67/77 | €31 | - | -€31 | |
| Profit (loss) for the period | 9904 | €4,412 | €16,492 | +€12,080 | +273.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,412 | €16,492 | +€12,080 | +273.8% |
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 11 October 2026 via checked.be.