Agiva Technics Cy: 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 Cy
Largest movements
- Tangible fixed assets +€228,319
up €228,319 (+327%), from €69,717 to €298,036
of which Furniture and vehicles: +€242,905
- Receivables within one year -€114,932
down €114,932 (-34.3%), from €335,412 to €220,480
of which Trade receivables: -€106,592
- Cash -€32,223
down €32,223 (-9.2%), from €350,366 to €318,144
mainly Investment in fixed assets (net) (-€558,962) and Contributions, distributions and other (-€180,000)
- Other debts +€180,000
new in 2025: €180,000
- Tax, wage and social debts -€68,695
down €68,695 (-53.9%), from €127,510 to €58,815
- Accrued charges and deferred income -€17,520
no longer reported in 2025 (was €17,520)
- Trade debts -€15,008
down €15,008 (-3.3%), from €448,034 to €433,026
- Taxes -€46,789
down €46,789 (-97.3%), from €48,104 to €1,315
- Depreciation +€32,849
up €32,849 (+11.0%), from €297,793 to €330,643
- Gross operating margin +€9,694
up €9,694 (+1.9%), from €507,074 to €516,768
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 | €758,475 | €837,925 | +€79,450 | +10.5% |
| Fixed assets | 21/28 | €70,983 | €299,302 | +€228,319 | +322% |
| Tangible fixed assets | 22/27 | €69,717 | €298,036 | +€228,319 | +327% |
| Plant, machinery and equipment | 23 | €31,978 | €17,392 | -€14,586 | -45.6% |
| Furniture and vehicles | 24 | €37,739 | €280,644 | +€242,905 | +644% |
| Financial fixed assets | 28 | €1,266 | €1,266 | = | 0.0% |
| Current assets | 29/58 | €687,493 | €538,623 | -€148,869 | -21.7% |
| Amounts receivable within one year | 40/41 | €335,412 | €220,480 | -€114,932 | -34.3% |
| Trade receivables | 40 | €322,761 | €216,169 | -€106,592 | -33.0% |
| Other amounts receivable | 41 | €12,651 | €4,311 | -€8,341 | -65.9% |
| Cash at bank and in hand | 54/58 | €350,366 | €318,144 | -€32,223 | -9.2% |
| Deferred charges and accrued income | 490/1 | €1,714 | - | -€1,714 | |
| Total equity and liabilities | 10/49 | €758,475 | €837,925 | +€79,450 | +10.5% |
| Equity | 10/15 | €165,173 | €166,084 | +€911 | +0.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €157,000 | €157,000 | = | 0.0% |
| Distributable reserves | 133 | €157,000 | €157,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,173 | €3,084 | +€911 | +41.9% |
| Amounts payable | 17/49 | €593,302 | €671,841 | +€78,539 | +13.2% |
| Amounts payable within one year | 42/48 | €575,782 | €671,841 | +€96,059 | +16.7% |
| Financial debts | 43 | €237 | - | -€237 | |
| Credit institutions | 430/8 | €237 | - | -€237 | |
| Trade debts | 44 | €448,034 | €433,026 | -€15,008 | -3.3% |
| Suppliers | 440/4 | €448,034 | €433,026 | -€15,008 | -3.3% |
| Taxes, remuneration and social security | 45 | €127,510 | €58,815 | -€68,695 | -53.9% |
| Taxes | 450/3 | €127,510 | €58,815 | -€68,695 | -53.9% |
| Other amounts payable | 47/48 | - | €180,000 | +€180,000 | |
| Accrued charges and deferred income | 492/3 | €17,520 | - | -€17,520 | |
| Non-recurring operating income | 76A | €500 | €1,364 | +€864 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297,793 | €330,643 | +€32,849 | +11.0% |
| Other operating charges | 640/8 | €830 | €2,369 | +€1,539 | +185% |
| Gross operating margin | 9900 | €507,074 | €516,768 | +€9,694 | +1.9% |
| Operating profit (loss) | 9901 | €208,450 | €183,756 | -€24,694 | -11.8% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,002% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,002% |
| Financial charges | 65/66B | €1,173 | €1,536 | +€362 | +30.9% |
| Recurring financial charges | 65 | €1,173 | €1,536 | +€362 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €207,278 | €182,226 | -€25,052 | -12.1% |
| Income taxes | 67/77 | €48,104 | €1,315 | -€46,789 | -97.3% |
| Profit (loss) for the period | 9904 | €159,173 | €180,911 | +€21,738 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €159,173 | €180,911 | +€21,738 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.