Agoya: what changed
Two fiscal 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.
Agoya
Largest movements
- Receivables within one year -€151,485
down €151,485 (-52.3%), from €289,394 to €137,909
of which Other amounts receivable: -€127,633
- Tangible fixed assets +€40,293
up €40,293 (+235.3%), from €17,125 to €57,418
of which Furniture and vehicles: +€39,607
- Cash +€22,472
up €22,472 (+38.5%), from €58,310 to €80,781
mainly Receivables within one year (+€151,485) and Debts after one year (+€55,610)
- Financial fixed assets +€15,983
new in 2025: €15,983
- Profit (loss) carried forward -€144,514
down €144,514 (-73.0%), from €197,877 to €53,363
- Debts after one year +€55,610
new in 2025: €55,610
- Trade debts -€47,898
down €47,898 (-40.4%), from €118,663 to €70,766
- Tax, wage and social debts +€44,124
up €44,124 (+86.5%), from €50,987 to €95,111
of which Taxes: +€46,861
- Current portion of long-term debt +€18,560
new in 2025: €18,560
- Staff costs +€36,222
up €36,222 (+24.4%), from €148,660 to €184,883
- Gross operating margin -€24,065
down €24,065 (-9.9%), from €243,797 to €219,732
- Taxes -€12,640
down €12,640 (-63.3%), from €19,972 to €7,333
- Depreciation +€4,101
up €4,101 (+99.1%), from €4,139 to €8,240
- Financial charges +€2,530
up €2,530 (+946.4%), from €267 to €2,797
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 | €371,059 | €299,314 | -€71,746 | -19.3% |
| Fixed assets | 21/28 | €17,125 | €73,401 | +€56,276 | +328.6% |
| Tangible fixed assets | 22/27 | €17,125 | €57,418 | +€40,293 | +235.3% |
| Plant, machinery and equipment | 23 | - | €686 | +€686 | |
| Furniture and vehicles | 24 | €17,125 | €56,732 | +€39,607 | +231.3% |
| Financial fixed assets | 28 | - | €15,983 | +€15,983 | |
| Current assets | 29/58 | €353,935 | €225,913 | -€128,022 | -36.2% |
| Amounts receivable within one year | 40/41 | €289,394 | €137,909 | -€151,485 | -52.3% |
| Trade receivables | 40 | €154,012 | €130,160 | -€23,852 | -15.5% |
| Other amounts receivable | 41 | €135,382 | €7,749 | -€127,633 | -94.3% |
| Cash at bank and in hand | 54/58 | €58,310 | €80,781 | +€22,472 | +38.5% |
| Deferred charges and accrued income | 490/1 | €6,231 | €7,223 | +€991 | +15.9% |
| Total equity and liabilities | 10/49 | €371,059 | €299,314 | -€71,746 | -19.3% |
| Equity | 10/15 | €200,877 | €56,363 | -€144,514 | -71.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,877 | €53,363 | -€144,514 | -73.0% |
| Amounts payable | 17/49 | €170,183 | €242,951 | +€72,768 | +42.8% |
| Amounts payable after more than one year | 17 | - | €55,610 | +€55,610 | |
| Financial debts | 170/4 | - | €55,610 | +€55,610 | |
| Amounts payable within one year | 42/48 | €170,183 | €187,341 | +€17,158 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | - | €18,560 | +€18,560 | |
| Financial debts | 43 | €533 | €0 | -€533 | -100.0% |
| Credit institutions | 430/8 | €533 | €0 | -€533 | -100.0% |
| Trade debts | 44 | €118,663 | €70,766 | -€47,898 | -40.4% |
| Suppliers | 440/4 | €118,663 | €70,766 | -€47,898 | -40.4% |
| Taxes, remuneration and social security | 45 | €50,987 | €95,111 | +€44,124 | +86.5% |
| Taxes | 450/3 | €34,911 | €81,772 | +€46,861 | +134.2% |
| Remuneration and social security | 454/9 | €16,076 | €13,339 | -€2,738 | -17.0% |
| Other amounts payable | 47/48 | €0 | €2,904 | +€2,904 | |
| Remuneration, social security and pensions | 62 | €148,660 | €184,883 | +€36,222 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,139 | €8,240 | +€4,101 | +99.1% |
| Other operating charges | 640/8 | €387 | €1,136 | +€749 | +193.4% |
| Gross operating margin | 9900 | €243,797 | €219,732 | -€24,065 | -9.9% |
| Operating profit (loss) | 9901 | €90,610 | €25,473 | -€65,137 | -71.9% |
| Financial income | 75/76B | €4,106 | €4,045 | -€61 | -1.5% |
| Recurring financial income | 75 | €4,106 | €4,045 | -€61 | -1.5% |
| Financial charges | 65/66B | €267 | €2,797 | +€2,530 | +946.4% |
| Recurring financial charges | 65 | €267 | €2,797 | +€2,530 | +946.4% |
| Profit (loss) for the period before taxes | 9903 | €94,449 | €26,721 | -€67,728 | -71.7% |
| Income taxes | 67/77 | €19,972 | €7,333 | -€12,640 | -63.3% |
| Profit (loss) for the period | 9904 | €74,476 | €19,388 | -€55,088 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,476 | €19,388 | -€55,088 | -74.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.