BE AGILE: 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.
BE AGILE
Largest movements
- Cash -€120,266
down €120,266 (-40.9%), from €294,147 to €173,881
- Tangible fixed assets -€7,394
down €7,394 (-83.6%), from €8,849 to €1,455
of which Furniture and vehicles: -€5,750
- Profit (loss) carried forward -€121,756
down €121,756 (-37.5%), from €324,953 to €203,197
- Tax, wage and social debts -€5,223
down €5,223 (-33.7%), from €15,489 to €10,266
of which Remuneration and social security: -€4,935
- Gross operating margin +€128,670
up €128,670 (+90.1%), from -€142,730 to -€14,060
- Depreciation -€5,750
down €5,750 (-87.5%), from €6,572 to €822
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,989 | €274,471 | -€127,518 | -31.7% |
| Fixed assets | 21/28 | €8,901 | €1,508 | -€7,394 | -83.1% |
| Tangible fixed assets | 22/27 | €8,849 | €1,455 | -€7,394 | -83.6% |
| Plant, machinery and equipment | 23 | €788 | - | -€788 | |
| Furniture and vehicles | 24 | €5,750 | - | -€5,750 | |
| Other tangible fixed assets | 26 | €2,310 | €1,455 | -€855 | -37.0% |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €393,087 | €272,963 | -€120,124 | -30.6% |
| Amounts receivable within one year | 40/41 | €98,940 | €99,082 | +€142 | +0.1% |
| Trade receivables | 40 | €30,855 | €14,352 | -€16,503 | -53.5% |
| Other amounts receivable | 41 | €68,085 | €84,730 | +€16,645 | +24.4% |
| Cash at bank and in hand | 54/58 | €294,147 | €173,881 | -€120,266 | -40.9% |
| Total equity and liabilities | 10/49 | €401,989 | €274,471 | -€127,518 | -31.7% |
| Equity | 10/15 | €340,513 | €218,757 | -€121,756 | -35.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,360 | €9,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €324,953 | €203,197 | -€121,756 | -37.5% |
| Provisions and deferred taxes | 16 | €45,000 | €45,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €45,000 | €45,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable | 17/49 | €16,476 | €10,714 | -€5,762 | -35.0% |
| Amounts payable within one year | 42/48 | €16,476 | €10,714 | -€5,762 | -35.0% |
| Trade debts | 44 | €987 | €448 | -€539 | -54.7% |
| Suppliers | 440/4 | €987 | €448 | -€539 | -54.7% |
| Taxes, remuneration and social security | 45 | €15,489 | €10,266 | -€5,223 | -33.7% |
| Taxes | 450/3 | €10,554 | €10,266 | -€288 | -2.7% |
| Remuneration and social security | 454/9 | €4,935 | - | -€4,935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,572 | €822 | -€5,750 | -87.5% |
| Other operating charges | 640/8 | - | €26 | +€26 | |
| Gross operating margin | 9900 | -€142,730 | -€14,060 | +€128,670 | +90.1% |
| Operating profit (loss) | 9901 | -€149,302 | -€14,908 | +€134,394 | +90.0% |
| Financial charges | 65/66B | €415 | €524 | +€109 | +26.2% |
| Recurring financial charges | 65 | €415 | €524 | +€109 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€149,717 | -€15,432 | +€134,285 | +89.7% |
| Profit (loss) for the period | 9904 | -€149,717 | -€15,432 | +€134,285 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€149,717 | -€15,432 | +€134,285 | +89.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.