AGNES: 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.
AGNES
Largest movements
- Cash +€33,650
up €33,650 (+141.9%), from €23,714 to €57,364
mainly Receivables after one year (+€16,946) and Depreciation (+€10,959)
- Receivables after one year -€16,946
down €16,946 (-36.9%), from €45,947 to €29,001
- Tangible fixed assets -€10,959
down €10,959 (-35.6%), from €30,801 to €19,842
of which Furniture and vehicles: -€9,215
- Reserves +€5,843
up €5,843 (+6.8%), from €86,488 to €92,331
- Debts after one year -€5,017
down €5,017 (-62.7%), from €8,004 to €2,987
- Profit (loss) carried forward +€4,506
no longer reported in 2025 (was -€4,506)
- Gross operating margin +€10,454
up €10,454 (+69.9%), from €14,962 to €25,416
- Taxes -€5,047
down €5,047 (-55.7%), from €9,055 to €4,008
- Depreciation +€3,660
up €3,660 (+50.1%), from €7,299 to €10,959
- Financial charges -€799
down €799 (-47.1%), from €1,694 to €896
- Financial income +€519
up €519 (+95.3%), from €545 to €1,065
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 | €103,384 | €109,051 | +€5,667 | +5.5% |
| Fixed assets | 21/28 | €30,801 | €19,842 | -€10,959 | -35.6% |
| Tangible fixed assets | 22/27 | €30,801 | €19,842 | -€10,959 | -35.6% |
| Plant, machinery and equipment | 23 | €7,431 | €5,687 | -€1,744 | -23.5% |
| Furniture and vehicles | 24 | €23,370 | €14,155 | -€9,215 | -39.4% |
| Current assets | 29/58 | €72,583 | €89,208 | +€16,625 | +22.9% |
| Amounts receivable after more than one year | 29 | €45,947 | €29,001 | -€16,946 | -36.9% |
| Other amounts receivable | 291 | €45,947 | €29,001 | -€16,946 | -36.9% |
| Amounts receivable within one year | 40/41 | €1,322 | €395 | -€927 | -70.1% |
| Trade receivables | 40 | €1,304 | €395 | -€909 | -69.7% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Cash at bank and in hand | 54/58 | €23,714 | €57,364 | +€33,650 | +141.9% |
| Deferred charges and accrued income | 490/1 | €1,601 | €2,449 | +€848 | +53.0% |
| Total equity and liabilities | 10/49 | €103,384 | €109,051 | +€5,667 | +5.5% |
| Equity | 10/15 | €82,982 | €93,331 | +€10,349 | +12.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €86,488 | €92,331 | +€5,843 | +6.8% |
| Distributable reserves | 133 | €86,488 | €92,331 | +€5,843 | +6.8% |
| Profit (loss) carried forward | 14 | -€4,506 | - | +€4,506 | |
| Amounts payable | 17/49 | €20,402 | €15,720 | -€4,682 | -22.9% |
| Amounts payable after more than one year | 17 | €8,004 | €2,987 | -€5,017 | -62.7% |
| Financial debts | 170/4 | €8,004 | €2,987 | -€5,017 | -62.7% |
| Amounts payable within one year | 42/48 | €12,398 | €12,733 | +€335 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €4,889 | €5,017 | +€128 | +2.6% |
| Trade debts | 44 | €2,826 | €3,681 | +€854 | +30.2% |
| Suppliers | 440/4 | €2,826 | €3,681 | +€854 | +30.2% |
| Taxes, remuneration and social security | 45 | €3,299 | €2,228 | -€1,070 | -32.4% |
| Taxes | 450/3 | €3,299 | €2,228 | -€1,070 | -32.4% |
| Other amounts payable | 47/48 | €1,384 | €1,807 | +€423 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,299 | €10,959 | +€3,660 | +50.1% |
| Other operating charges | 640/8 | €632 | €269 | -€363 | -57.4% |
| Non-recurring operating charges | 66A | €1,332 | - | -€1,332 | |
| Gross operating margin | 9900 | €14,962 | €25,416 | +€10,454 | +69.9% |
| Operating profit (loss) | 9901 | €5,698 | €14,188 | +€8,490 | +149.0% |
| Financial income | 75/76B | €545 | €1,065 | +€519 | +95.3% |
| Recurring financial income | 75 | €545 | €1,065 | +€519 | +95.3% |
| Financial charges | 65/66B | €1,694 | €896 | -€799 | -47.1% |
| Recurring financial charges | 65 | €1,694 | €896 | -€799 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €4,549 | €14,357 | +€9,808 | +215.6% |
| Income taxes | 67/77 | €9,055 | €4,008 | -€5,047 | -55.7% |
| Profit (loss) for the period | 9904 | -€4,506 | €10,349 | +€14,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,506 | €10,349 | +€14,855 |
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.