AGIS Consulting: 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.
AGIS Consulting
Largest movements
- Cash -€25,188
down €25,188 (-18.0%), from €139,889 to €114,701
mainly Other debts (-€15,763) and Current portion of long-term debt (-€11,026)
- Tangible fixed assets -€15,673
down €15,673 (-8.0%), from €197,009 to €181,337
of which Furniture and vehicles: -€9,217
- Receivables within one year +€4,198
up €4,198 (+47.5%), from €8,841 to €13,039
of which Other amounts receivable: +€6,626
- Other debts -€15,763
down €15,763 (-72.2%), from €21,842 to €6,079
- Current portion of long-term debt -€11,026
down €11,026 (-83.1%), from €13,268 to €2,242
- Tax, wage and social debts -€9,095
down €9,095 (-81.7%), from €11,133 to €2,038
of which Taxes: -€5,095
- Gross operating margin -€16,941
down €16,941 (-43.5%), from €38,982 to €22,041
- Taxes -€5,933
down €5,933 (-85.3%), from €6,952 to €1,019
- Depreciation -€982
down €982 (-5.9%), from €16,655 to €15,673
- Financial charges -€546
down €546 (-63.3%), from €863 to €317
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 | €351,326 | €313,385 | -€37,941 | -10.8% |
| Fixed assets | 21/28 | €199,364 | €181,692 | -€17,673 | -8.9% |
| Tangible fixed assets | 22/27 | €197,009 | €181,337 | -€15,673 | -8.0% |
| Land and buildings | 22 | €183,136 | €177,030 | -€6,106 | -3.3% |
| Plant, machinery and equipment | 23 | €119 | - | -€119 | |
| Furniture and vehicles | 24 | €13,312 | €4,095 | -€9,217 | -69.2% |
| Other tangible fixed assets | 26 | €443 | €212 | -€231 | -52.2% |
| Financial fixed assets | 28 | €2,355 | €355 | -€2,000 | -84.9% |
| Current assets | 29/58 | €151,962 | €131,694 | -€20,268 | -13.3% |
| Stocks and contracts in progress | 3 | €112 | €112 | = | 0.0% |
| Stocks | 30/36 | €112 | €112 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,841 | €13,039 | +€4,198 | +47.5% |
| Trade receivables | 40 | €8,841 | €6,413 | -€2,428 | -27.5% |
| Other amounts receivable | 41 | - | €6,626 | +€6,626 | |
| Cash at bank and in hand | 54/58 | €139,889 | €114,701 | -€25,188 | -18.0% |
| Deferred charges and accrued income | 490/1 | €3,120 | €3,842 | +€722 | +23.1% |
| Total equity and liabilities | 10/49 | €351,326 | €313,385 | -€37,941 | -10.8% |
| Equity | 10/15 | €300,690 | €302,432 | +€1,743 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,337 | €88,746 | +€3,409 | +4.0% |
| Tax-exempt reserves | 132 | €3,772 | €3,772 | = | 0.0% |
| Distributable reserves | 133 | €81,565 | €84,974 | +€3,409 | +4.2% |
| Profit (loss) carried forward | 14 | €196,753 | €195,087 | -€1,666 | -0.8% |
| Amounts payable | 17/49 | €50,636 | €10,953 | -€39,683 | -78.4% |
| Amounts payable after more than one year | 17 | €2,242 | - | -€2,242 | |
| Financial debts | 170/4 | €2,242 | - | -€2,242 | |
| Amounts payable within one year | 42/48 | €46,480 | €10,953 | -€35,527 | -76.4% |
| Current portion of amounts payable after more than one year | 42 | €13,268 | €2,242 | -€11,026 | -83.1% |
| Trade debts | 44 | €238 | €594 | +€356 | +150% |
| Suppliers | 440/4 | €238 | €594 | +€356 | +150% |
| Taxes, remuneration and social security | 45 | €11,133 | €2,038 | -€9,095 | -81.7% |
| Taxes | 450/3 | €7,133 | €2,038 | -€5,095 | -71.4% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €21,842 | €6,079 | -€15,763 | -72.2% |
| Accrued charges and deferred income | 492/3 | €1,914 | - | -€1,914 | |
| Non-recurring operating income | 76A | - | €8,936 | +€8,936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,655 | €15,673 | -€982 | -5.9% |
| Other operating charges | 640/8 | €2,441 | €2,115 | -€326 | -13.4% |
| Gross operating margin | 9900 | €38,982 | €22,041 | -€16,941 | -43.5% |
| Operating profit (loss) | 9901 | €19,887 | €4,254 | -€15,633 | -78.6% |
| Financial income | 75/76B | €719 | €490 | -€229 | -31.8% |
| Recurring financial income | 75 | €719 | €490 | -€229 | -31.8% |
| Financial charges | 65/66B | €863 | €317 | -€546 | -63.3% |
| Recurring financial charges | 65 | €863 | €317 | -€546 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €19,743 | €4,427 | -€15,316 | -77.6% |
| Income taxes | 67/77 | €6,952 | €1,019 | -€5,933 | -85.3% |
| Profit (loss) for the period | 9904 | €12,791 | €3,409 | -€9,383 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,791 | €3,409 | -€9,383 | -73.4% |
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 24 October 2026 via checked.be.