AGIRKAYA: 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.
AGIRKAYA
Largest movements
- Receivables within one year +€6,945
up €6,945 (+95.3%), from €7,288 to €14,234
of which Trade receivables: +€4,044
- Tangible fixed assets -€2,521
down €2,521 (-28.6%), from €8,806 to €6,284
- Profit (loss) carried forward +€7,523
up €7,523 (+76.2%), from €9,878 to €17,402
- Other debts -€2,000
down €2,000 (-66.7%), from €3,000 to €1,000
- Tax, wage and social debts -€578
down €578 (-8.6%), from €6,704 to €6,126
- Trade debts -€526
down €526 (-20.9%), from €2,521 to €1,994
- Gross operating margin +€11,150
up €11,150 (+385%), from €2,900 to €14,049
- Taxes +€2,044
new in 2025: €2,044
- Depreciation +€980
up €980 (+32.2%), from €3,045 to €4,025
- Other operating charges -€690
down €690 (-64.3%), from €1,074 to €383
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 | €25,103 | €29,522 | +€4,419 | +17.6% |
| Fixed assets | 21/28 | €17,806 | €15,284 | -€2,521 | -14.2% |
| Tangible fixed assets | 22/27 | €8,806 | €6,284 | -€2,521 | -28.6% |
| Furniture and vehicles | 24 | €8,806 | €6,284 | -€2,521 | -28.6% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €7,297 | €14,238 | +€6,940 | +95.1% |
| Amounts receivable within one year | 40/41 | €7,288 | €14,234 | +€6,945 | +95.3% |
| Trade receivables | 40 | €5,690 | €9,733 | +€4,044 | +71.1% |
| Other amounts receivable | 41 | €1,599 | €4,500 | +€2,902 | +182% |
| Cash at bank and in hand | 54/58 | €9 | €4 | -€5 | -56.9% |
| Total equity and liabilities | 10/49 | €25,103 | €29,522 | +€4,419 | +17.6% |
| Equity | 10/15 | €12,878 | €20,402 | +€7,523 | +58.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,878 | €17,402 | +€7,523 | +76.2% |
| Amounts payable | 17/49 | €12,225 | €9,120 | -€3,104 | -25.4% |
| Amounts payable within one year | 42/48 | €12,225 | €9,120 | -€3,104 | -25.4% |
| Trade debts | 44 | €2,521 | €1,994 | -€526 | -20.9% |
| Suppliers | 440/4 | €2,521 | €1,994 | -€526 | -20.9% |
| Taxes, remuneration and social security | 45 | €6,704 | €6,126 | -€578 | -8.6% |
| Taxes | 450/3 | €6,704 | €6,126 | -€578 | -8.6% |
| Other amounts payable | 47/48 | €3,000 | €1,000 | -€2,000 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,045 | €4,025 | +€980 | +32.2% |
| Other operating charges | 640/8 | €1,074 | €383 | -€690 | -64.3% |
| Gross operating margin | 9900 | €2,900 | €14,049 | +€11,150 | +385% |
| Operating profit (loss) | 9901 | -€1,219 | €9,640 | +€10,860 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €67 | €73 | +€6 | +8.3% |
| Recurring financial charges | 65 | €67 | €73 | +€6 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,283 | €9,568 | +€10,851 | |
| Income taxes | 67/77 | - | €2,044 | +€2,044 | |
| Profit (loss) for the period | 9904 | -€1,283 | €7,523 | +€8,807 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,283 | €7,523 | +€8,807 |
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 27 October 2026 via checked.be.