AGNIKA: 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.
AGNIKA
Largest movements
- Receivables within one year +€2,824
up €2,824 (+188%), from €1,500 to €4,324
- Tangible fixed assets -€2,359
down €2,359 (-9.7%), from €24,250 to €21,892
- Cash -€1,950
no longer reported in 2025 (was €1,950)
mainly Net result for the year (-€11,700) and Debts after one year (-€5,556)
- Stocks and contracts +€1,555
up €1,555 (+4.7%), from €33,098 to €34,653
- Trade debts +€11,884
up €11,884 (+3,799%), from €313 to €12,197
- Profit (loss) carried forward -€11,700
down €11,700 (-65.3%), from €17,904 to €6,204
- Debts after one year -€5,556
down €5,556 (-24.5%), from €22,678 to €17,121
- Contributions +€4,585
up €4,585 (+44.0%), from €10,415 to €15,000
- Short-term financial debts +€2,709
new in 2025: €2,709
- Gross operating margin -€36,393
down €36,393 (-87.8%), from €41,430 to €5,036
- Staff costs -€30,862
down €30,862 (-89.6%), from €34,429 to €3,568
- Turnover -€30,101
down €30,101 (-7.4%), from €408,482 to €378,381
- Purchases and services +€7,022
up €7,022 (+1.9%), from €370,311 to €377,333
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 | €60,798 | €60,869 | +€71 | +0.1% |
| Fixed assets | 21/28 | €24,250 | €21,892 | -€2,359 | -9.7% |
| Tangible fixed assets | 22/27 | €24,250 | €21,892 | -€2,359 | -9.7% |
| Furniture and vehicles | 24 | €24,250 | €21,892 | -€2,359 | -9.7% |
| Current assets | 29/58 | €36,548 | €38,977 | +€2,430 | +6.6% |
| Stocks and contracts in progress | 3 | €33,098 | €34,653 | +€1,555 | +4.7% |
| Stocks | 30/36 | €33,098 | €34,653 | +€1,555 | +4.7% |
| Amounts receivable within one year | 40/41 | €1,500 | €4,324 | +€2,824 | +188% |
| Trade receivables | 40 | €1,500 | €4,324 | +€2,824 | +188% |
| Cash at bank and in hand | 54/58 | €1,950 | - | -€1,950 | |
| Total equity and liabilities | 10/49 | €60,798 | €60,869 | +€71 | +0.1% |
| Equity | 10/15 | €28,319 | €21,204 | -€7,115 | -25.1% |
| Contributions | 10/11 | €10,415 | €15,000 | +€4,585 | +44.0% |
| Profit (loss) carried forward | 14 | €17,904 | €6,204 | -€11,700 | -65.3% |
| Amounts payable | 17/49 | €32,479 | €39,665 | +€7,186 | +22.1% |
| Amounts payable after more than one year | 17 | €22,678 | €17,121 | -€5,556 | -24.5% |
| Financial debts | 170/4 | €22,678 | €17,121 | -€5,556 | -24.5% |
| Amounts payable within one year | 42/48 | €9,802 | €22,544 | +€12,742 | +130% |
| Current portion of amounts payable after more than one year | 42 | €4,799 | €5,556 | +€758 | +15.8% |
| Financial debts | 43 | - | €2,709 | +€2,709 | |
| Credit institutions | 430/8 | - | €2,709 | +€2,709 | |
| Trade debts | 44 | €313 | €12,197 | +€11,884 | +3,799% |
| Suppliers | 440/4 | €313 | €12,197 | +€11,884 | +3,799% |
| Taxes, remuneration and social security | 45 | €4,689 | €2,082 | -€2,607 | -55.6% |
| Taxes | 450/3 | €3,122 | €2,082 | -€1,040 | -33.3% |
| Remuneration and social security | 454/9 | €1,567 | - | -€1,567 | |
| Other amounts payable | 47/48 | €1 | - | -€1 | |
| Turnover | 70 | €408,482 | €378,381 | -€30,101 | -7.4% |
| Non-recurring operating income | 76A | €494 | - | -€494 | |
| Goods, raw materials, services and sundry goods | 60/61 | €370,311 | €377,333 | +€7,022 | +1.9% |
| Remuneration, social security and pensions | 62 | €34,429 | €3,568 | -€30,862 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,929 | €5,359 | +€3,430 | +178% |
| Other operating charges | 640/8 | €2,412 | €2,243 | -€169 | -7.0% |
| Gross operating margin | 9900 | €41,430 | €5,036 | -€36,393 | -87.8% |
| Operating profit (loss) | 9901 | €2,660 | -€6,133 | -€8,793 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,013 | €3,656 | +€1,643 | +81.6% |
| Recurring financial charges | 65 | €2,013 | €3,656 | +€1,643 | +81.6% |
| Profit (loss) for the period before taxes | 9903 | €647 | -€9,789 | -€10,435 | |
| Income taxes | 67/77 | - | €1,911 | +€1,911 | |
| Profit (loss) for the period | 9904 | €647 | -€11,700 | -€12,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €647 | -€11,700 | -€12,346 |
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 18 October 2026 via checked.be.