Agile Developers: 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 Developers
Largest movements
- Cash -€320,415
down €320,415 (-82.4%), from €388,695 to €68,280
mainly Contributions, distributions and other (-€165,529) and Receivables after one year (-€118,886)
- Receivables after one year +€118,886
new in 2025: €118,886
- Tangible fixed assets +€25,852
up €25,852 (+17457.0%), from €148 to €26,000
of which Land and buildings: +€25,259
- Reserves -€93,948
down €93,948 (-33.1%), from €283,967 to €190,019
- Other debts -€60,058
down €60,058 (-96.2%), from €62,462 to €2,404
- Tax, wage and social debts -€19,797
down €19,797 (-42.2%), from €46,864 to €27,066
of which Taxes: -€19,797
- Gross operating margin +€16,448
up €16,448 (+19.6%), from €83,804 to €100,252
- Financial income +€4,117
up €4,117 (+20584200.0%), from €0 to €4,117
- Other operating charges +€3,675
up €3,675 (+814.6%), from €451 to €4,126
- Taxes +€2,629
up €2,629 (+10.5%), from €24,917 to €27,546
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 | €400,310 | €226,277 | -€174,033 | -43.5% |
| Fixed assets | 21/28 | €148 | €26,000 | +€25,852 | +17457.0% |
| Tangible fixed assets | 22/27 | €148 | €26,000 | +€25,852 | +17457.0% |
| Land and buildings | 22 | - | €25,259 | +€25,259 | |
| Plant, machinery and equipment | 23 | €148 | €0 | -€148 | -100.0% |
| Furniture and vehicles | 24 | - | €741 | +€741 | |
| Current assets | 29/58 | €400,162 | €200,276 | -€199,885 | -50.0% |
| Amounts receivable after more than one year | 29 | - | €118,886 | +€118,886 | |
| Other amounts receivable | 291 | - | €118,886 | +€118,886 | |
| Amounts receivable within one year | 40/41 | €11,467 | €13,111 | +€1,644 | +14.3% |
| Trade receivables | 40 | €11,467 | €13,111 | +€1,644 | +14.3% |
| Cash at bank and in hand | 54/58 | €388,695 | €68,280 | -€320,415 | -82.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €400,310 | €226,277 | -€174,033 | -43.5% |
| Equity | 10/15 | €290,167 | €196,219 | -€93,948 | -32.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €283,967 | €190,019 | -€93,948 | -33.1% |
| Distributable reserves | 133 | €283,967 | €190,019 | -€93,948 | -33.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €110,143 | €30,058 | -€80,085 | -72.7% |
| Amounts payable within one year | 42/48 | €109,980 | €29,879 | -€80,101 | -72.8% |
| Trade debts | 44 | €655 | €409 | -€246 | -37.5% |
| Suppliers | 440/4 | €655 | €409 | -€246 | -37.5% |
| Taxes, remuneration and social security | 45 | €46,864 | €27,066 | -€19,797 | -42.2% |
| Taxes | 450/3 | €44,264 | €24,466 | -€19,797 | -44.7% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €62,462 | €2,404 | -€60,058 | -96.2% |
| Accrued charges and deferred income | 492/3 | €162 | €178 | +€16 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €1,056 | +€175 | +19.8% |
| Other operating charges | 640/8 | €451 | €4,126 | +€3,675 | +814.6% |
| Gross operating margin | 9900 | €83,804 | €100,252 | +€16,448 | +19.6% |
| Operating profit (loss) | 9901 | €82,472 | €95,070 | +€12,598 | +15.3% |
| Financial income | 75/76B | €0 | €4,117 | +€4,117 | +20584200.0% |
| Recurring financial income | 75 | €0 | €4,117 | +€4,117 | +20584200.0% |
| Financial charges | 65/66B | €257 | €60 | -€197 | -76.6% |
| Recurring financial charges | 65 | €257 | €60 | -€197 | -76.6% |
| Profit (loss) for the period before taxes | 9903 | €82,215 | €99,127 | +€16,912 | +20.6% |
| Income taxes | 67/77 | €24,917 | €27,546 | +€2,629 | +10.5% |
| Profit (loss) for the period | 9904 | €57,298 | €71,581 | +€14,283 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,298 | €71,581 | +€14,283 | +24.9% |
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 8 October 2026 via checked.be.