AGOSTI CONSULTING: 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.
AGOSTI CONSULTING
Largest movements
- Cash -€180,573
down €180,573 (-73.9%), from €244,504 to €63,932
mainly Other debts (-€159,000) and Contributions, distributions and other (-€120,000)
- Tangible fixed assets +€12,726
up €12,726 (+60.2%), from €21,146 to €33,872
of which Furniture and vehicles: +€18,731
- Other debts -€159,000
down €159,000 (-57.0%), from €279,000 to €120,000
- Tax, wage and social debts -€13,248
down €13,248 (-26.8%), from €49,422 to €36,174
of which Taxes: -€19,248
- Gross operating margin +€29,117
up €29,117 (+20.9%), from €139,194 to €168,312
- Taxes +€6,825
up €6,825 (+22.4%), from €30,463 to €37,288
- Depreciation +€2,104
up €2,104 (+28.4%), from €7,399 to €9,503
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 | €335,826 | €165,462 | -€170,364 | -50.7% |
| Fixed assets | 21/28 | €21,146 | €33,872 | +€12,726 | +60.2% |
| Tangible fixed assets | 22/27 | €21,146 | €33,872 | +€12,726 | +60.2% |
| Furniture and vehicles | 24 | €4,892 | €23,622 | +€18,731 | +383% |
| Other tangible fixed assets | 26 | €16,255 | €10,250 | -€6,005 | -36.9% |
| Current assets | 29/58 | €314,680 | €131,590 | -€183,090 | -58.2% |
| Amounts receivable within one year | 40/41 | €66,587 | €63,764 | -€2,823 | -4.2% |
| Trade receivables | 40 | €59,730 | €57,052 | -€2,678 | -4.5% |
| Other amounts receivable | 41 | €6,857 | €6,712 | -€145 | -2.1% |
| Cash at bank and in hand | 54/58 | €244,504 | €63,932 | -€180,573 | -73.9% |
| Deferred charges and accrued income | 490/1 | €3,588 | €3,894 | +€306 | +8.5% |
| Total equity and liabilities | 10/49 | €335,826 | €165,462 | -€170,364 | -50.7% |
| Equity | 10/15 | €6,079 | €6,665 | +€586 | +9.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79 | €665 | +€586 | +740% |
| Amounts payable | 17/49 | €329,747 | €158,797 | -€170,950 | -51.8% |
| Amounts payable within one year | 42/48 | €328,422 | €158,361 | -€170,062 | -51.8% |
| Trade debts | 44 | - | €2,186 | +€2,186 | |
| Suppliers | 440/4 | - | €2,186 | +€2,186 | |
| Taxes, remuneration and social security | 45 | €49,422 | €36,174 | -€13,248 | -26.8% |
| Taxes | 450/3 | €49,422 | €30,174 | -€19,248 | -38.9% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €279,000 | €120,000 | -€159,000 | -57.0% |
| Accrued charges and deferred income | 492/3 | €1,325 | €437 | -€888 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,399 | €9,503 | +€2,104 | +28.4% |
| Other operating charges | 640/8 | €778 | €785 | +€6 | +0.8% |
| Gross operating margin | 9900 | €139,194 | €168,312 | +€29,117 | +20.9% |
| Operating profit (loss) | 9901 | €131,017 | €158,024 | +€27,007 | +20.6% |
| Financial charges | 65/66B | €423 | €151 | -€272 | -64.3% |
| Recurring financial charges | 65 | €423 | €151 | -€272 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €130,594 | €157,873 | +€27,280 | +20.9% |
| Income taxes | 67/77 | €30,463 | €37,288 | +€6,825 | +22.4% |
| Profit (loss) for the period | 9904 | €100,131 | €120,586 | +€20,455 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €100,131 | €120,586 | +€20,455 | +20.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.