AGNES: 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.
AGNES
Largest movements
- Current investments -€58,000
down €58,000 (-89.2%), from €65,000 to €7,000
- Tangible fixed assets +€39,405
up €39,405 (+770.2%), from €5,116 to €44,522
of which Furniture and vehicles: +€40,401
- Receivables within one year +€4,303
up €4,303 (+34.9%), from €12,331 to €16,634
of which Trade receivables: +€4,036
- Cash +€2,965
up €2,965 (+61.4%), from €4,831 to €7,795
mainly Current investments (+€58,000) and Net result for the year (+€12,783)
- Deferred charges and accrued income +€1,089
up €1,089 (+64.6%), from €1,687 to €2,776
- Other debts -€18,616
down €18,616 (-39.5%), from €47,134 to €28,519
- Profit (loss) carried forward +€12,783
up €12,783 (+61.6%), from €20,743 to €33,526
- Tax, wage and social debts -€2,909
down €2,909 (-52.8%), from €5,505 to €2,596
- Trade debts -€1,562
down €1,562 (-60.5%), from €2,583 to €1,021
- Gross operating margin -€6,767
down €6,767 (-22.7%), from €29,818 to €23,050
- Taxes +€3,036
up €3,036 (+42.7%), from €7,112 to €10,148
- Financial income +€1,816
up €1,816 (+522.7%), from €347 to €2,163
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 | €88,965 | €78,727 | -€10,238 | -11.5% |
| Fixed assets | 21/28 | €5,116 | €44,522 | +€39,405 | +770.2% |
| Tangible fixed assets | 22/27 | €5,116 | €44,522 | +€39,405 | +770.2% |
| Plant, machinery and equipment | 23 | €809 | €318 | -€491 | -60.7% |
| Furniture and vehicles | 24 | - | €40,401 | +€40,401 | |
| Other tangible fixed assets | 26 | €4,307 | €3,802 | -€505 | -11.7% |
| Current assets | 29/58 | €83,849 | €34,206 | -€49,643 | -59.2% |
| Amounts receivable within one year | 40/41 | €12,331 | €16,634 | +€4,303 | +34.9% |
| Trade receivables | 40 | €12,322 | €16,358 | +€4,036 | +32.8% |
| Other amounts receivable | 41 | €10 | €276 | +€266 | +2775.7% |
| Current investments | 50/53 | €65,000 | €7,000 | -€58,000 | -89.2% |
| Cash at bank and in hand | 54/58 | €4,831 | €7,795 | +€2,965 | +61.4% |
| Deferred charges and accrued income | 490/1 | €1,687 | €2,776 | +€1,089 | +64.6% |
| Total equity and liabilities | 10/49 | €88,965 | €78,727 | -€10,238 | -11.5% |
| Equity | 10/15 | €33,743 | €46,526 | +€12,783 | +37.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,743 | €33,526 | +€12,783 | +61.6% |
| Amounts payable | 17/49 | €55,222 | €32,201 | -€23,021 | -41.7% |
| Amounts payable within one year | 42/48 | €55,222 | €32,135 | -€23,087 | -41.8% |
| Trade debts | 44 | €2,583 | €1,021 | -€1,562 | -60.5% |
| Suppliers | 440/4 | €2,583 | €1,021 | -€1,562 | -60.5% |
| Taxes, remuneration and social security | 45 | €5,505 | €2,596 | -€2,909 | -52.8% |
| Taxes | 450/3 | €5,505 | €2,596 | -€2,909 | -52.8% |
| Other amounts payable | 47/48 | €47,134 | €28,519 | -€18,616 | -39.5% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €996 | -€227 | -18.6% |
| Other operating charges | 640/8 | €1,041 | €1,092 | +€52 | +5.0% |
| Gross operating margin | 9900 | €29,818 | €23,050 | -€6,767 | -22.7% |
| Operating profit (loss) | 9901 | €27,554 | €20,962 | -€6,592 | -23.9% |
| Financial income | 75/76B | €347 | €2,163 | +€1,816 | +522.7% |
| Recurring financial income | 75 | €347 | €2,163 | +€1,816 | +522.7% |
| Financial charges | 65/66B | €46 | €194 | +€148 | +323.7% |
| Recurring financial charges | 65 | €46 | €194 | +€148 | +323.7% |
| Profit (loss) for the period before taxes | 9903 | €27,855 | €22,930 | -€4,925 | -17.7% |
| Income taxes | 67/77 | €7,112 | €10,148 | +€3,036 | +42.7% |
| Profit (loss) for the period | 9904 | €20,743 | €12,783 | -€7,960 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,743 | €12,783 | -€7,960 | -38.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.