AgnosCo: 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.
AgnosCo
Largest movements
- Current investments +€20,009
up €20,009 (+271123.2%), from €7 to €20,016
- Receivables within one year -€11,650
down €11,650 (-37.9%), from €30,774 to €19,124
of which Other amounts receivable: -€8,567
- Tangible fixed assets -€8,918
down €8,918 (-17.2%), from €51,782 to €42,863
of which Plant, machinery and equipment: -€10,262
- Cash -€2,103
down €2,103 (-21.7%), from €9,677 to €7,574
mainly Contributions, distributions and other (-€38,435) and Current investments (-€20,009)
- Reserves -€38,435
down €38,435 (-58.1%), from €66,194 to €27,760
of which Distributable reserves: -€36,984
- Other debts +€25,523
new in 2025: €25,523
- Profit (loss) carried forward +€13,012
up €13,012 (+59.1%), from -€22,009 to -€8,998
- Tax, wage and social debts +€5,106
up €5,106 (+90.0%), from €5,674 to €10,780
of which Remuneration and social security: +€3,433
- Debts after one year -€4,824
down €4,824 (-31.4%), from €15,354 to €10,530
- Gross operating margin +€37,074
up €37,074, from -€6,761 to €30,313
- Taxes +€1,317
up €1,317 (+577.7%), from €228 to €1,545
- Financial charges +€1,283
up €1,283 (+154.3%), from €831 to €2,114
- Financial income -€516
down €516 (-92.1%), from €560 to €44
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 | €95,090 | €93,276 | -€1,813 | -1.9% |
| Fixed assets | 21/28 | €51,802 | €42,883 | -€8,918 | -17.2% |
| Tangible fixed assets | 22/27 | €51,782 | €42,863 | -€8,918 | -17.2% |
| Plant, machinery and equipment | 23 | €43,155 | €32,894 | -€10,262 | -23.8% |
| Other tangible fixed assets | 26 | €8,627 | €9,970 | +€1,343 | +15.6% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €43,288 | €50,393 | +€7,105 | +16.4% |
| Amounts receivable within one year | 40/41 | €30,774 | €19,124 | -€11,650 | -37.9% |
| Trade receivables | 40 | €18,745 | €15,662 | -€3,082 | -16.4% |
| Other amounts receivable | 41 | €12,030 | €3,462 | -€8,567 | -71.2% |
| Current investments | 50/53 | €7 | €20,016 | +€20,009 | +271123.2% |
| Cash at bank and in hand | 54/58 | €9,677 | €7,574 | -€2,103 | -21.7% |
| Deferred charges and accrued income | 490/1 | €2,829 | €3,678 | +€849 | +30.0% |
| Total equity and liabilities | 10/49 | €95,090 | €93,276 | -€1,813 | -1.9% |
| Equity | 10/15 | €62,785 | €37,362 | -€25,423 | -40.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,194 | €27,760 | -€38,435 | -58.1% |
| Non-distributable reserves | 130/1 | €1,860 | €409 | -€1,451 | -78.0% |
| Reserves not available under the articles | 1311 | €1,860 | €409 | -€1,451 | -78.0% |
| Tax-exempt reserves | 132 | €4,646 | €4,646 | = | 0.0% |
| Distributable reserves | 133 | €59,689 | €22,704 | -€36,984 | -62.0% |
| Profit (loss) carried forward | 14 | -€22,009 | -€8,998 | +€13,012 | +59.1% |
| Amounts payable | 17/49 | €32,305 | €55,914 | +€23,610 | +73.1% |
| Amounts payable after more than one year | 17 | €15,354 | €10,530 | -€4,824 | -31.4% |
| Financial debts | 170/4 | €15,354 | €10,530 | -€4,824 | -31.4% |
| Amounts payable within one year | 42/48 | €16,951 | €45,384 | +€28,433 | +167.7% |
| Current portion of amounts payable after more than one year | 42 | €4,680 | €4,824 | +€144 | +3.1% |
| Financial debts | 43 | €12 | €1,055 | +€1,043 | +8694.9% |
| Credit institutions | 430/8 | €12 | €1,055 | +€1,043 | +8694.9% |
| Trade debts | 44 | €6,585 | €3,202 | -€3,383 | -51.4% |
| Suppliers | 440/4 | €6,585 | €3,202 | -€3,383 | -51.4% |
| Taxes, remuneration and social security | 45 | €5,674 | €10,780 | +€5,106 | +90.0% |
| Taxes | 450/3 | €5,674 | €7,347 | +€1,673 | +29.5% |
| Remuneration and social security | 454/9 | - | €3,433 | +€3,433 | |
| Other amounts payable | 47/48 | - | €25,523 | +€25,523 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,288 | €12,577 | +€289 | +2.4% |
| Other operating charges | 640/8 | €1,090 | €1,109 | +€19 | +1.8% |
| Gross operating margin | 9900 | -€6,761 | €30,313 | +€37,074 | |
| Operating profit (loss) | 9901 | -€20,140 | €16,626 | +€36,766 | |
| Financial income | 75/76B | €560 | €44 | -€516 | -92.1% |
| Recurring financial income | 75 | €560 | €44 | -€516 | -92.1% |
| Financial charges | 65/66B | €831 | €2,114 | +€1,283 | +154.3% |
| Recurring financial charges | 65 | €831 | €2,114 | +€1,283 | +154.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,411 | €14,557 | +€34,967 | |
| Income taxes | 67/77 | €228 | €1,545 | +€1,317 | +577.7% |
| Profit (loss) for the period | 9904 | -€20,639 | €13,012 | +€33,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,639 | €13,012 | +€33,651 |
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 10 October 2026 via checked.be.