AGIVA TECHNICS: 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.
AGIVA TECHNICS
Largest movements
- Receivables within one year -€293,369
down €293,369 (-94.4%), from €310,853 to €17,483
of which Trade receivables: -€267,323
- Tangible fixed assets +€128,584
up €128,584 (+7.5%), from €1.7m to €1.8m
of which Land and buildings: +€158,455
- Cash +€90,766
up €90,766 (+57.0%), from €159,105 to €249,871
mainly Receivables within one year (+€293,369) and Net result for the year (+€138,816)
- Trade debts -€121,412
down €121,412 (-27.1%), from €447,805 to €326,393
- Other debts +€58,520
up €58,520 (+68.2%), from €85,760 to €144,280
- Debts after one year -€43,666
down €43,666 (-8.3%), from €523,360 to €479,694
of which Financial debts: -€43,666
- Gross operating margin +€51,869
up €51,869 (+18.0%), from €288,109 to €339,977
- Taxes +€16,152
up €16,152 (+37.5%), from €43,053 to €59,205
- Depreciation -€11,029
down €11,029 (-8.7%), from €127,471 to €116,442
- Financial charges -€6,850
down €6,850 (-24.2%), from €28,266 to €21,416
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 | €2,191,452 | €2,115,236 | -€76,216 | -3.5% |
| Fixed assets | 21/28 | €1,719,298 | €1,847,882 | +€128,584 | +7.5% |
| Tangible fixed assets | 22/27 | €1,719,113 | €1,847,697 | +€128,584 | +7.5% |
| Land and buildings | 22 | €1,675,043 | €1,833,498 | +€158,455 | +9.5% |
| Plant, machinery and equipment | 23 | €5,962 | €2,834 | -€3,128 | -52.5% |
| Furniture and vehicles | 24 | €38,107 | €11,365 | -€26,742 | -70.2% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €472,154 | €267,354 | -€204,800 | -43.4% |
| Amounts receivable within one year | 40/41 | €310,853 | €17,483 | -€293,369 | -94.4% |
| Trade receivables | 40 | €282,315 | €14,993 | -€267,323 | -94.7% |
| Other amounts receivable | 41 | €28,537 | €2,490 | -€26,047 | -91.3% |
| Cash at bank and in hand | 54/58 | €159,105 | €249,871 | +€90,766 | +57.0% |
| Deferred charges and accrued income | 490/1 | €2,196 | - | -€2,196 | |
| Total equity and liabilities | 10/49 | €2,191,452 | €2,115,236 | -€76,216 | -3.5% |
| Equity | 10/15 | €1,080,249 | €1,099,064 | +€18,816 | +1.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,010,650 | €1,025,650 | +€15,000 | +1.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,004,500 | €1,019,500 | +€15,000 | +1.5% |
| Profit (loss) carried forward | 14 | €8,099 | €11,914 | +€3,816 | +47.1% |
| Amounts payable | 17/49 | €1,111,203 | €1,016,172 | -€95,032 | -8.6% |
| Amounts payable after more than one year | 17 | €523,360 | €479,694 | -€43,666 | -8.3% |
| Financial debts | 170/4 | €519,910 | €476,244 | -€43,666 | -8.4% |
| Other amounts payable | 178/9 | €3,450 | €3,450 | = | 0.0% |
| Amounts payable within one year | 42/48 | €587,843 | €535,479 | -€52,364 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €37,520 | €41,519 | +€3,999 | +10.7% |
| Trade debts | 44 | €447,805 | €326,393 | -€121,412 | -27.1% |
| Suppliers | 440/4 | €447,805 | €326,393 | -€121,412 | -27.1% |
| Taxes, remuneration and social security | 45 | €16,758 | €23,287 | +€6,530 | +39.0% |
| Taxes | 450/3 | €16,758 | €23,287 | +€6,530 | +39.0% |
| Other amounts payable | 47/48 | €85,760 | €144,280 | +€58,520 | +68.2% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Non-recurring operating income | 76A | €4,132 | €69,517 | +€65,385 | +1582.3% |
| Remuneration, social security and pensions | 62 | €1,064 | - | -€1,064 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,471 | €116,442 | -€11,029 | -8.7% |
| Other operating charges | 640/8 | €5,703 | €4,099 | -€1,604 | -28.1% |
| Gross operating margin | 9900 | €288,109 | €339,977 | +€51,869 | +18.0% |
| Operating profit (loss) | 9901 | €153,870 | €219,437 | +€65,567 | +42.6% |
| Financial income | 75/76B | €451 | - | -€451 | |
| Recurring financial income | 75 | €451 | - | -€451 | |
| Financial charges | 65/66B | €28,266 | €21,416 | -€6,850 | -24.2% |
| Recurring financial charges | 65 | €28,266 | €21,416 | -€6,850 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €126,055 | €198,021 | +€71,966 | +57.1% |
| Income taxes | 67/77 | €43,053 | €59,205 | +€16,152 | +37.5% |
| Profit (loss) for the period | 9904 | €83,002 | €138,816 | +€55,814 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,002 | €138,816 | +€55,814 | +67.2% |
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 12 October 2026 via checked.be.