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
- Receivables within one year +€20,560
up €20,560 (+85.7%), from €23,977 to €44,537
of which Trade receivables: +€15,205
- Cash -€3,465
down €3,465 (-46.1%), from €7,525 to €4,060
mainly Receivables within one year (-€20,560) and Investment in fixed assets (net) (-€2,000)
- Tangible fixed assets +€773
up €773 (+28.0%), from €2,762 to €3,535
- Reserves +€10,413
up €10,413 (+27.6%), from €37,673 to €48,086
- Trade debts +€8,876
up €8,876 (+277%), from €3,203 to €12,079
- Tax, wage and social debts -€1,494
down €1,494 (-10.7%), from €14,016 to €12,522
- Gross operating margin +€5,070
up €5,070 (+36.2%), from €14,004 to €19,074
- Staff costs -€2,032
down €2,032 (-100%), from €2,032 to €0
- Taxes +€1,789
up €1,789 (+51.7%), from €3,456 to €5,245
- Financial income -€464
down €464 (-100%), from €464 to €0
- Depreciation +€248
up €248 (+25.3%), from €979 to €1,227
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 | €58,893 | €76,687 | +€17,794 | +30.2% |
| Fixed assets | 21/28 | €2,762 | €3,535 | +€773 | +28.0% |
| Tangible fixed assets | 22/27 | €2,762 | €3,535 | +€773 | +28.0% |
| Furniture and vehicles | 24 | €2,762 | €3,535 | +€773 | +28.0% |
| Current assets | 29/58 | €56,131 | €73,152 | +€17,021 | +30.3% |
| Amounts receivable within one year | 40/41 | €23,977 | €44,537 | +€20,560 | +85.7% |
| Trade receivables | 40 | - | €15,205 | +€15,205 | |
| Other amounts receivable | 41 | €23,977 | €29,332 | +€5,355 | +22.3% |
| Current investments | 50/53 | €23,960 | €23,960 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,525 | €4,060 | -€3,465 | -46.1% |
| Deferred charges and accrued income | 490/1 | €669 | €595 | -€74 | -11.1% |
| Total equity and liabilities | 10/49 | €58,893 | €76,687 | +€17,794 | +30.2% |
| Equity | 10/15 | €41,673 | €52,086 | +€10,413 | +25.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €37,673 | €48,086 | +€10,413 | +27.6% |
| Distributable reserves | 133 | €37,673 | €48,086 | +€10,413 | +27.6% |
| Amounts payable | 17/49 | €17,220 | €24,601 | +€7,381 | +42.9% |
| Amounts payable within one year | 42/48 | €17,220 | €24,601 | +€7,381 | +42.9% |
| Trade debts | 44 | €3,203 | €12,079 | +€8,876 | +277% |
| Suppliers | 440/4 | €3,203 | €12,079 | +€8,876 | +277% |
| Taxes, remuneration and social security | 45 | €14,016 | €12,522 | -€1,494 | -10.7% |
| Taxes | 450/3 | €14,016 | €12,522 | -€1,494 | -10.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,032 | €0 | -€2,032 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €979 | €1,227 | +€248 | +25.3% |
| Other operating charges | 640/8 | €136 | €222 | +€86 | +62.8% |
| Gross operating margin | 9900 | €14,004 | €19,074 | +€5,070 | +36.2% |
| Operating profit (loss) | 9901 | €10,857 | €17,625 | +€6,768 | +62.3% |
| Financial income | 75/76B | €464 | €0 | -€464 | -100% |
| Recurring financial income | 75 | €464 | €0 | -€464 | -100% |
| Financial charges | 65/66B | €1,749 | €1,967 | +€218 | +12.5% |
| Recurring financial charges | 65 | €1,749 | €1,967 | +€218 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €9,572 | €15,658 | +€6,086 | +63.6% |
| Income taxes | 67/77 | €3,456 | €5,245 | +€1,789 | +51.7% |
| Profit (loss) for the period | 9904 | €6,116 | €10,413 | +€4,297 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,116 | €10,413 | +€4,297 | +70.3% |
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 15 October 2026 via checked.be.