AGILIO 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.
AGILIO CONSULT
Largest movements
- Tangible fixed assets -€32,654
down €32,654 (-7.9%), from €415,849 to €383,196
of which Land and buildings: -€24,184
- Cash +€27,498
up €27,498 (+35.2%), from €78,188 to €105,685
mainly Net result for the year (+€74,303) and Other debts (+€65,195)
- Current investments +€24,000
up €24,000 (+46.1%), from €52,083 to €76,083
- Financial fixed assets +€20,000
up €20,000 (+9.8%), from €205,000 to €225,000
- Receivables within one year -€16,720
down €16,720 (-31.5%), from €53,019 to €36,299
- Other debts +€65,195
up €65,195 (+36.1%), from €180,609 to €245,804
- Debts after one year -€26,498
down €26,498 (-7.2%), from €368,555 to €342,057
- Gross operating margin +€39,749
up €39,749 (+40.3%), from €98,576 to €138,326
- Purchases and services -€31,552
down €31,552 (-24.6%), from €128,247 to €96,696
- Taxes +€4,181
up €4,181 (+28.0%), from €14,945 to €19,126
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €805,101 | €842,648 | +€37,546 | +4.7% |
| Fixed assets | 21/28 | €620,849 | €608,196 | -€12,654 | -2.0% |
| Tangible fixed assets | 22/27 | €415,849 | €383,196 | -€32,654 | -7.9% |
| Land and buildings | 22 | €358,924 | €334,740 | -€24,184 | -6.7% |
| Other tangible fixed assets | 26 | €56,926 | €48,456 | -€8,470 | -14.9% |
| Financial fixed assets | 28 | €205,000 | €225,000 | +€20,000 | +9.8% |
| Current assets | 29/58 | €184,252 | €234,452 | +€50,200 | +27.2% |
| Amounts receivable within one year | 40/41 | €53,019 | €36,299 | -€16,720 | -31.5% |
| Trade receivables | 40 | €53,019 | €36,299 | -€16,720 | -31.5% |
| Current investments | 50/53 | €52,083 | €76,083 | +€24,000 | +46.1% |
| Cash at bank and in hand | 54/58 | €78,188 | €105,685 | +€27,498 | +35.2% |
| Deferred charges and accrued income | 490/1 | €962 | €16,384 | +€15,422 | +1,603% |
| Total equity and liabilities | 10/49 | €805,101 | €842,648 | +€37,546 | +4.7% |
| Equity | 10/15 | €184,546 | €184,312 | -€234 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,712 | €165,712 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €151,852 | €151,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234 | - | -€234 | |
| Amounts payable | 17/49 | €620,555 | €658,336 | +€37,781 | +6.1% |
| Amounts payable after more than one year | 17 | €368,555 | €342,057 | -€26,498 | -7.2% |
| Financial debts | 170/4 | €368,555 | €342,057 | -€26,498 | -7.2% |
| Amounts payable within one year | 42/48 | €252,000 | €316,279 | +€64,279 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €25,781 | €26,498 | +€717 | +2.8% |
| Trade debts | 44 | €1,018 | €2,316 | +€1,298 | +128% |
| Suppliers | 440/4 | €1,018 | €2,316 | +€1,298 | +128% |
| Taxes, remuneration and social security | 45 | €44,591 | €41,660 | -€2,931 | -6.6% |
| Taxes | 450/3 | €44,591 | €41,660 | -€2,931 | -6.6% |
| Other amounts payable | 47/48 | €180,609 | €245,804 | +€65,195 | +36.1% |
| Turnover | 70 | €185,748 | €186,124 | +€376 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €128,247 | €96,696 | -€31,552 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,654 | €32,654 | = | 0.0% |
| Other operating charges | 640/8 | €2,341 | €933 | -€1,408 | -60.1% |
| Gross operating margin | 9900 | €98,576 | €138,326 | +€39,749 | +40.3% |
| Operating profit (loss) | 9901 | €63,581 | €104,739 | +€41,158 | +64.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,867 | €11,310 | -€557 | -4.7% |
| Recurring financial charges | 65 | €11,867 | €11,310 | -€557 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €51,715 | €93,429 | +€41,714 | +80.7% |
| Income taxes | 67/77 | €14,945 | €19,126 | +€4,181 | +28.0% |
| Profit (loss) for the period | 9904 | €36,769 | €74,303 | +€37,534 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €36,769 | €74,303 | +€37,534 | +102% |
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 28 October 2026 via checked.be.