AGORA CONCEPT: 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.
AGORA CONCEPT
Largest movements
- Stocks and contracts +€22,560
up €22,560 (+145.5%), from €15,500 to €38,060
- Receivables within one year +€19,910
up €19,910 (+21.1%), from €94,370 to €114,280
of which Trade receivables: +€11,680
- Debts after one year +€68,332
up €68,332 (+96.1%), from €71,112 to €139,444
- Current portion of long-term debt -€15,728
down €15,728 (-66.0%), from €23,831 to €8,103
- Other debts +€14,992
up €14,992 (+44.1%), from €34,017 to €49,010
- Short-term financial debts -€10,887
down €10,887 (-63.7%), from €17,091 to €6,203
- Profit (loss) carried forward -€5,771
down €5,771 (-6.3%), from €92,227 to €86,456
- Gross operating margin -€76,781
down €76,781 (-70.3%), from €109,281 to €32,500
- Taxes -€24,724
no longer reported in 2024 (was €24,724)
- Other operating charges +€4,676
up €4,676 (+1870.3%), from €250 to €4,926
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,062 | €394,627 | +€42,566 | +12.1% |
| Fixed assets | 21/28 | €242,192 | €242,246 | +€54 | 0.0% |
| Tangible fixed assets | 22/27 | €239,892 | €239,946 | +€54 | 0.0% |
| Plant, machinery and equipment | 23 | €190,944 | €215,944 | +€25,000 | +13.1% |
| Furniture and vehicles | 24 | €48,948 | €24,002 | -€24,946 | -51.0% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €109,870 | €152,381 | +€42,511 | +38.7% |
| Stocks and contracts in progress | 3 | €15,500 | €38,060 | +€22,560 | +145.5% |
| Stocks | 30/36 | €15,500 | €38,060 | +€22,560 | +145.5% |
| Amounts receivable within one year | 40/41 | €94,370 | €114,280 | +€19,910 | +21.1% |
| Trade receivables | 40 | €94,012 | €105,692 | +€11,680 | +12.4% |
| Other amounts receivable | 41 | €358 | €8,587 | +€8,230 | +2300.7% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €352,062 | €394,627 | +€42,566 | +12.1% |
| Equity | 10/15 | €152,228 | €146,457 | -€5,771 | -3.8% |
| Contributions | 10/11 | €60,001 | €60,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,227 | €86,456 | -€5,771 | -6.3% |
| Amounts payable | 17/49 | €199,834 | €248,171 | +€48,337 | +24.2% |
| Amounts payable after more than one year | 17 | €71,112 | €139,444 | +€68,332 | +96.1% |
| Financial debts | 170/4 | €71,112 | €139,444 | +€68,332 | +96.1% |
| Amounts payable within one year | 42/48 | €128,722 | €108,727 | -€19,995 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €23,831 | €8,103 | -€15,728 | -66.0% |
| Financial debts | 43 | €17,091 | €6,203 | -€10,887 | -63.7% |
| Credit institutions | 430/8 | €17,091 | €6,203 | -€10,887 | -63.7% |
| Trade debts | 44 | €13,348 | €10,148 | -€3,199 | -24.0% |
| Suppliers | 440/4 | €13,348 | €10,148 | -€3,199 | -24.0% |
| Taxes, remuneration and social security | 45 | €40,435 | €35,263 | -€5,173 | -12.8% |
| Taxes | 450/3 | €40,435 | €35,263 | -€5,173 | -12.8% |
| Other amounts payable | 47/48 | €34,017 | €49,010 | +€14,992 | +44.1% |
| Remuneration, social security and pensions | 62 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,595 | €25,595 | = | 0.0% |
| Other operating charges | 640/8 | €250 | €4,926 | +€4,676 | +1870.3% |
| Gross operating margin | 9900 | €109,281 | €32,500 | -€76,781 | -70.3% |
| Operating profit (loss) | 9901 | €83,436 | €1,080 | -€82,356 | -98.7% |
| Financial charges | 65/66B | €6,299 | €6,851 | +€553 | +8.8% |
| Recurring financial charges | 65 | €6,299 | €6,851 | +€553 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €77,137 | -€5,771 | -€82,908 | |
| Income taxes | 67/77 | €24,724 | - | -€24,724 | |
| Profit (loss) for the period | 9904 | €52,414 | -€5,771 | -€58,185 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,414 | -€5,771 | -€58,185 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.