Agile Catalyst: 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.
Agile Catalyst
Largest movements
- Receivables within one year +€32,686
up €32,686 (+110.5%), from €29,572 to €62,258
of which Trade receivables: +€19,137
- Tangible fixed assets +€9,783
up €9,783 (+555.8%), from €1,760 to €11,543
of which Furniture and vehicles: +€6,879
- Deferred charges and accrued income +€5,869
up €5,869 (+621.9%), from €944 to €6,813
- Cash +€1,778
up €1,778 (+5.0%), from €35,231 to €37,009
mainly Tax, wage and social debts (+€22,027) and Net result for the year (+€19,936)
- Tax, wage and social debts +€22,027
up €22,027 (+67.5%), from €32,619 to €54,646
of which Remuneration and social security: +€24,097
- Reserves +€19,936
up €19,936 (+2229.1%), from €894 to €20,830
of which Distributable reserves: +€19,936
- Debts after one year -€14,000
down €14,000 (-100.0%), from €14,000 to €0
- Current portion of long-term debt +€14,000
new in 2024: €14,000
- Other debts +€3,819
new in 2024: €3,819
- Staff costs +€186,677
new in 2024: €186,677
- Gross operating margin +€166,811
up €166,811 (+303.4%), from €54,989 to €221,800
- Financial income -€6,102
down €6,102 (-99.2%), from €6,153 to €51
- Taxes -€5,395
down €5,395 (-42.2%), from €12,787 to €7,392
- Depreciation +€2,671
up €2,671 (+405.7%), from €658 to €3,330
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.
Cash bridge derived
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 | €67,507 | €117,623 | +€50,116 | +74.2% |
| Fixed assets | 21/28 | €1,760 | €11,543 | +€9,783 | +555.8% |
| Tangible fixed assets | 22/27 | €1,760 | €11,543 | +€9,783 | +555.8% |
| Furniture and vehicles | 24 | €1,760 | €8,639 | +€6,879 | +390.8% |
| Other tangible fixed assets | 26 | - | €2,904 | +€2,904 | |
| Current assets | 29/58 | €65,747 | €106,080 | +€40,333 | +61.3% |
| Amounts receivable within one year | 40/41 | €29,572 | €62,258 | +€32,686 | +110.5% |
| Trade receivables | 40 | €16,163 | €35,300 | +€19,137 | +118.4% |
| Other amounts receivable | 41 | €13,409 | €26,958 | +€13,549 | +101.1% |
| Cash at bank and in hand | 54/58 | €35,231 | €37,009 | +€1,778 | +5.0% |
| Deferred charges and accrued income | 490/1 | €944 | €6,813 | +€5,869 | +621.9% |
| Total equity and liabilities | 10/49 | €67,507 | €117,623 | +€50,116 | +74.2% |
| Equity | 10/15 | €19,494 | €39,430 | +€19,936 | +102.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €894 | €20,830 | +€19,936 | +2229.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €143 | €143 | = | 0.0% |
| Distributable reserves | 133 | €751 | €20,687 | +€19,936 | +2654.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,013 | €78,193 | +€30,180 | +62.9% |
| Amounts payable after more than one year | 17 | €14,000 | €0 | -€14,000 | -100.0% |
| Financial debts | 170/4 | €14,000 | €0 | -€14,000 | -100.0% |
| Amounts payable within one year | 42/48 | €32,619 | €75,691 | +€43,072 | +132.0% |
| Current portion of amounts payable after more than one year | 42 | - | €14,000 | +€14,000 | |
| Trade debts | 44 | €0 | €3,226 | +€3,226 | |
| Suppliers | 440/4 | €0 | €3,226 | +€3,226 | |
| Taxes, remuneration and social security | 45 | €32,619 | €54,646 | +€22,027 | +67.5% |
| Taxes | 450/3 | €32,619 | €30,549 | -€2,070 | -6.3% |
| Remuneration and social security | 454/9 | - | €24,097 | +€24,097 | |
| Other amounts payable | 47/48 | - | €3,819 | +€3,819 | |
| Accrued charges and deferred income | 492/3 | €1,394 | €2,502 | +€1,108 | +79.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €186,677 | +€186,677 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €3,330 | +€2,671 | +405.7% |
| Other operating charges | 640/8 | €552 | €818 | +€266 | +48.1% |
| Gross operating margin | 9900 | €54,989 | €221,800 | +€166,811 | +303.4% |
| Operating profit (loss) | 9901 | €53,779 | €30,976 | -€22,803 | -42.4% |
| Financial income | 75/76B | €6,153 | €51 | -€6,102 | -99.2% |
| Recurring financial income | 75 | €6,153 | €51 | -€6,102 | -99.2% |
| Financial charges | 65/66B | €1,266 | €3,699 | +€2,432 | +192.1% |
| Recurring financial charges | 65 | €1,266 | €3,699 | +€2,432 | +192.1% |
| Profit (loss) for the period before taxes | 9903 | €58,666 | €27,328 | -€31,338 | -53.4% |
| Income taxes | 67/77 | €12,787 | €7,392 | -€5,395 | -42.2% |
| Profit (loss) for the period | 9904 | €45,879 | €19,936 | -€25,943 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,879 | €19,936 | -€25,943 | -56.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.