Agius & Co: 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.
Agius & Co
Largest movements
- Current investments +€48,000
up €48,000 (+109.1%), from €44,000 to €92,000
- Cash +€22,852
up €22,852 (+169.3%), from €13,495 to €36,348
mainly Net result for the year (+€54,742) and Deferred charges and accrued income (+€8,156)
- Deferred charges and accrued income -€8,156
no longer reported in 2025 (was €8,156)
- Tangible fixed assets -€1,411
down €1,411 (-34.3%), from €4,116 to €2,705
- Reserves +€54,742
up €54,742 (+108.8%), from €50,302 to €105,045
- Tax, wage and social debts +€8,117
up €8,117 (+52.1%), from €15,593 to €23,710
- Gross operating margin +€18,112
up €18,112 (+32.0%), from €56,516 to €74,628
- Taxes +€10,437
up €10,437 (+66.9%), from €15,593 to €26,030
- Financial income +€7,706
up €7,706 (+6564.2%), from €117 to €7,823
- Depreciation +€1,294
up €1,294 (+1100.0%), from €118 to €1,411
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.
Cash bridge derived
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 | €72,578 | €134,766 | +€62,188 | +85.7% |
| Fixed assets | 21/28 | €4,116 | €2,705 | -€1,411 | -34.3% |
| Tangible fixed assets | 22/27 | €4,116 | €2,705 | -€1,411 | -34.3% |
| Plant, machinery and equipment | 23 | €4,116 | €2,705 | -€1,411 | -34.3% |
| Current assets | 29/58 | €68,461 | €132,061 | +€63,600 | +92.9% |
| Amounts receivable within one year | 40/41 | €2,811 | €3,713 | +€903 | +32.1% |
| Trade receivables | 40 | €2,811 | - | -€2,811 | |
| Other amounts receivable | 41 | - | €3,713 | +€3,713 | |
| Current investments | 50/53 | €44,000 | €92,000 | +€48,000 | +109.1% |
| Cash at bank and in hand | 54/58 | €13,495 | €36,348 | +€22,852 | +169.3% |
| Deferred charges and accrued income | 490/1 | €8,156 | - | -€8,156 | |
| Total equity and liabilities | 10/49 | €72,578 | €134,766 | +€62,188 | +85.7% |
| Equity | 10/15 | €55,302 | €110,045 | +€54,742 | +99.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,302 | €105,045 | +€54,742 | +108.8% |
| Distributable reserves | 133 | €50,302 | €105,045 | +€54,742 | +108.8% |
| Amounts payable | 17/49 | €17,275 | €24,721 | +€7,446 | +43.1% |
| Amounts payable within one year | 42/48 | €17,275 | €24,721 | +€7,446 | +43.1% |
| Trade debts | 44 | €998 | €998 | = | 0.0% |
| Suppliers | 440/4 | €998 | €998 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,593 | €23,710 | +€8,117 | +52.1% |
| Taxes | 450/3 | €15,593 | €23,710 | +€8,117 | +52.1% |
| Other amounts payable | 47/48 | €684 | €13 | -€671 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €1,411 | +€1,294 | +1100.0% |
| Gross operating margin | 9900 | €56,516 | €74,628 | +€18,112 | +32.0% |
| Operating profit (loss) | 9901 | €56,399 | €73,216 | +€16,818 | +29.8% |
| Financial income | 75/76B | €117 | €7,823 | +€7,706 | +6564.2% |
| Recurring financial income | 75 | €117 | €7,823 | +€7,706 | +6564.2% |
| Financial charges | 65/66B | €264 | €267 | +€3 | +1.2% |
| Recurring financial charges | 65 | €264 | €267 | +€3 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €56,252 | €80,773 | +€24,520 | +43.6% |
| Income taxes | 67/77 | €15,593 | €26,030 | +€10,437 | +66.9% |
| Profit (loss) for the period | 9904 | €40,659 | €54,742 | +€14,083 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,659 | €54,742 | +€14,083 | +34.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.