AGilles Consultancy: 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.
AGilles Consultancy
Largest movements
- Cash -€13,444
down €13,444 (-10.1%), from €132,554 to €119,111
mainly Contributions, distributions and other (-€48,587) and Tax, wage and social debts (-€22,598)
- Receivables within one year -€7,139
down €7,139 (-25.0%), from €28,529 to €21,391
of which Other amounts receivable: -€7,901
- Tangible fixed assets +€2,768
up €2,768 (+56.1%), from €4,931 to €7,699
of which Other tangible fixed assets: +€4,545
- Other debts +€27,052
new in 2025: €27,052
- Tax, wage and social debts -€22,598
down €22,598 (-80.1%), from €28,211 to €5,613
- Reserves -€22,044
down €22,044 (-16.0%), from €137,374 to €115,330
- Gross operating margin -€23,506
down €23,506 (-39.0%), from €60,295 to €36,789
- Taxes -€9,131
down €9,131 (-56.3%), from €16,215 to €7,084
- Depreciation +€659
up €659 (+43.7%), from €1,508 to €2,166
- Other operating charges +€625
up €625 (+445%), from €141 to €765
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 | €166,841 | €149,027 | -€17,814 | -10.7% |
| Fixed assets | 21/28 | €4,931 | €7,699 | +€2,768 | +56.1% |
| Tangible fixed assets | 22/27 | €4,931 | €7,699 | +€2,768 | +56.1% |
| Plant, machinery and equipment | 23 | €4,315 | €3,041 | -€1,274 | -29.5% |
| Furniture and vehicles | 24 | €616 | €114 | -€502 | -81.5% |
| Other tangible fixed assets | 26 | - | €4,545 | +€4,545 | |
| Current assets | 29/58 | €161,910 | €141,327 | -€20,582 | -12.7% |
| Amounts receivable within one year | 40/41 | €28,529 | €21,391 | -€7,139 | -25.0% |
| Trade receivables | 40 | €15,428 | €16,190 | +€762 | +4.9% |
| Other amounts receivable | 41 | €13,102 | €5,201 | -€7,901 | -60.3% |
| Cash at bank and in hand | 54/58 | €132,554 | €119,111 | -€13,444 | -10.1% |
| Deferred charges and accrued income | 490/1 | €826 | €826 | = | 0.0% |
| Total equity and liabilities | 10/49 | €166,841 | €149,027 | -€17,814 | -10.7% |
| Equity | 10/15 | €137,475 | €115,431 | -€22,044 | -16.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €137,374 | €115,330 | -€22,044 | -16.0% |
| Distributable reserves | 133 | €137,374 | €115,330 | -€22,044 | -16.0% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €29,366 | €33,596 | +€4,230 | +14.4% |
| Amounts payable within one year | 42/48 | €29,196 | €33,596 | +€4,400 | +15.1% |
| Trade debts | 44 | €986 | €932 | -€54 | -5.5% |
| Suppliers | 440/4 | €986 | €932 | -€54 | -5.5% |
| Taxes, remuneration and social security | 45 | €28,211 | €5,613 | -€22,598 | -80.1% |
| Taxes | 450/3 | €28,211 | €5,613 | -€22,598 | -80.1% |
| Other amounts payable | 47/48 | - | €27,052 | +€27,052 | |
| Accrued charges and deferred income | 492/3 | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,508 | €2,166 | +€659 | +43.7% |
| Other operating charges | 640/8 | €141 | €765 | +€625 | +445% |
| Gross operating margin | 9900 | €60,295 | €36,789 | -€23,506 | -39.0% |
| Operating profit (loss) | 9901 | €58,647 | €33,858 | -€24,789 | -42.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €324 | €231 | -€93 | -28.6% |
| Recurring financial charges | 65 | €324 | €231 | -€93 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €58,323 | €33,627 | -€24,696 | -42.3% |
| Income taxes | 67/77 | €16,215 | €7,084 | -€9,131 | -56.3% |
| Profit (loss) for the period | 9904 | €42,108 | €26,543 | -€15,565 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,108 | €26,543 | -€15,565 | -37.0% |
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 18 October 2026 via checked.be.