AGMEC DYNAMICS: 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.
AGMEC DYNAMICS
Largest movements
- Cash +€21,790
up €21,790 (+23.5%), from €92,564 to €114,354
mainly Net result for the year (+€29,793) and Depreciation (+€9,373)
- Tangible fixed assets -€9,373
down €9,373 (-22.7%), from €41,351 to €31,978
- Receivables within one year +€5,350
up €5,350 (+59.5%), from €8,996 to €14,346
of which Trade receivables: +€2,952
- Reserves +€29,500
up €29,500 (+30.9%), from €95,375 to €124,875
of which Distributable reserves: +€29,500
- Tax, wage and social debts -€15,596
down €15,596 (-68.9%), from €22,624 to €7,029
- Other debts +€2,853
up €2,853 (+18.9%), from €15,128 to €17,981
- Depreciation +€6,781
up €6,781 (+261.6%), from €2,592 to €9,373
- Gross operating margin +€3,928
up €3,928 (+7.9%), from €49,899 to €53,826
- Taxes -€3,224
down €3,224 (-20.4%), from €15,826 to €12,603
- Other operating charges +€1,245
up €1,245 (+160.4%), from €776 to €2,021
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,591 | €161,741 | +€17,150 | +11.9% |
| Fixed assets | 21/28 | €41,351 | €31,978 | -€9,373 | -22.7% |
| Tangible fixed assets | 22/27 | €41,351 | €31,978 | -€9,373 | -22.7% |
| Furniture and vehicles | 24 | €41,351 | €31,978 | -€9,373 | -22.7% |
| Current assets | 29/58 | €103,240 | €129,763 | +€26,522 | +25.7% |
| Amounts receivable within one year | 40/41 | €8,996 | €14,346 | +€5,350 | +59.5% |
| Trade receivables | 40 | €8,996 | €11,949 | +€2,952 | +32.8% |
| Other amounts receivable | 41 | - | €2,397 | +€2,397 | |
| Cash at bank and in hand | 54/58 | €92,564 | €114,354 | +€21,790 | +23.5% |
| Deferred charges and accrued income | 490/1 | €1,680 | €1,063 | -€617 | -36.7% |
| Total equity and liabilities | 10/49 | €144,591 | €161,741 | +€17,150 | +11.9% |
| Equity | 10/15 | €106,839 | €136,632 | +€29,793 | +27.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €95,375 | €124,875 | +€29,500 | +30.9% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €93,500 | €123,000 | +€29,500 | +31.6% |
| Profit (loss) carried forward | 14 | €5,214 | €5,507 | +€293 | +5.6% |
| Amounts payable | 17/49 | €37,752 | €25,109 | -€12,643 | -33.5% |
| Amounts payable within one year | 42/48 | €37,752 | €25,109 | -€12,643 | -33.5% |
| Trade debts | 44 | - | €100 | +€100 | |
| Suppliers | 440/4 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €22,624 | €7,029 | -€15,596 | -68.9% |
| Taxes | 450/3 | €22,624 | €7,029 | -€15,596 | -68.9% |
| Other amounts payable | 47/48 | €15,128 | €17,981 | +€2,853 | +18.9% |
| Non-recurring operating income | 76A | €5,708 | - | -€5,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,592 | €9,373 | +€6,781 | +261.6% |
| Other operating charges | 640/8 | €776 | €2,021 | +€1,245 | +160.4% |
| Gross operating margin | 9900 | €49,899 | €53,826 | +€3,928 | +7.9% |
| Operating profit (loss) | 9901 | €46,531 | €42,433 | -€4,098 | -8.8% |
| Financial charges | 65/66B | €39 | €38 | -€2 | -3.8% |
| Recurring financial charges | 65 | €39 | €38 | -€2 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €46,491 | €42,395 | -€4,096 | -8.8% |
| Income taxes | 67/77 | €15,826 | €12,603 | -€3,224 | -20.4% |
| Profit (loss) for the period | 9904 | €30,665 | €29,793 | -€873 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,665 | €29,793 | -€873 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.