AGILITY: 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.
AGILITY
Largest movements
- Receivables within one year -€27,559
down €27,559 (-65.1%), from €42,364 to €14,805
of which Other amounts receivable: -€24,790
- Tangible fixed assets -€2,634
down €2,634 (-16.2%), from €16,278 to €13,644
of which Land and buildings: -€2,582
- Cash -€1,946
down €1,946 (-2.9%), from €67,642 to €65,695
mainly Other debts (-€28,313) and Net result for the year (-€5,132)
- Other debts -€28,313
no longer reported in 2024 (was €28,313)
- Reserves -€5,132
down €5,132 (-5.6%), from €92,172 to €87,040
of which Distributable reserves: -€5,132
- Gross operating margin +€7,678
up €7,678 (+95.9%), from -€8,003 to -€325
- Financial income -€616
down €616 (-30.0%), from €2,050 to €1,434
- Other operating charges +€245
up €245 (+28.9%), from €848 to €1,093
- Depreciation +€111
up €111 (+2.4%), from €4,643 to €4,753
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 | €128,334 | €95,578 | -€32,756 | -25.5% |
| Fixed assets | 21/28 | €16,278 | €13,644 | -€2,634 | -16.2% |
| Tangible fixed assets | 22/27 | €16,278 | €13,644 | -€2,634 | -16.2% |
| Land and buildings | 22 | €5,499 | €2,917 | -€2,582 | -47.0% |
| Furniture and vehicles | 24 | €4,529 | €5,727 | +€1,198 | +26.5% |
| Leasing and similar rights | 25 | €6,250 | €5,000 | -€1,250 | -20.0% |
| Current assets | 29/58 | €112,055 | €81,934 | -€30,122 | -26.9% |
| Amounts receivable within one year | 40/41 | €42,364 | €14,805 | -€27,559 | -65.1% |
| Trade receivables | 40 | €6,708 | €3,940 | -€2,768 | -41.3% |
| Other amounts receivable | 41 | €35,656 | €10,866 | -€24,790 | -69.5% |
| Cash at bank and in hand | 54/58 | €67,642 | €65,695 | -€1,946 | -2.9% |
| Deferred charges and accrued income | 490/1 | €2,050 | €1,433 | -€617 | -30.1% |
| Total equity and liabilities | 10/49 | €128,334 | €95,578 | -€32,756 | -25.5% |
| Equity | 10/15 | €98,372 | €93,240 | -€5,132 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €92,172 | €87,040 | -€5,132 | -5.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €90,312 | €85,180 | -€5,132 | -5.7% |
| Amounts payable | 17/49 | €29,962 | €2,338 | -€27,624 | -92.2% |
| Amounts payable within one year | 42/48 | €29,962 | €2,338 | -€27,624 | -92.2% |
| Trade debts | 44 | €1,471 | €1,817 | +€346 | +23.6% |
| Suppliers | 440/4 | €1,471 | €1,817 | +€346 | +23.6% |
| Taxes, remuneration and social security | 45 | €178 | €521 | +€342 | +192.0% |
| Taxes | 450/3 | €178 | €521 | +€342 | +192.0% |
| Other amounts payable | 47/48 | €28,313 | - | -€28,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,643 | €4,753 | +€111 | +2.4% |
| Other operating charges | 640/8 | €848 | €1,093 | +€245 | +28.9% |
| Gross operating margin | 9900 | -€8,003 | -€325 | +€7,678 | +95.9% |
| Operating profit (loss) | 9901 | -€13,493 | -€6,171 | +€7,322 | +54.3% |
| Financial income | 75/76B | €2,050 | €1,434 | -€616 | -30.0% |
| Recurring financial income | 75 | €2,050 | €1,434 | -€616 | -30.0% |
| Financial charges | 65/66B | €222 | €206 | -€15 | -7.0% |
| Recurring financial charges | 65 | €222 | €206 | -€15 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,665 | -€4,943 | +€6,722 | +57.6% |
| Income taxes | 67/77 | €202 | €188 | -€14 | -6.9% |
| Profit (loss) for the period | 9904 | -€11,868 | -€5,132 | +€6,736 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,868 | -€5,132 | +€6,736 | +56.8% |
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 6 October 2026 via checked.be.