H C AGENTUR: 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.
H C AGENTUR
Largest movements
- Cash +€11,735
up €11,735 (+19.7%), from €59,713 to €71,448
mainly Net result for the year (+€13,449) and Tax, wage and social debts (+€1,157)
- Receivables within one year +€3,102
up €3,102 (+8.3%), from €37,151 to €40,252
of which Other amounts receivable: +€3,500
- Reserves +€13,000
up €13,000 (+25.8%), from €50,375 to €63,375
of which Distributable reserves: +€13,000
- Tax, wage and social debts +€1,157
up €1,157 (+20.5%), from €5,633 to €6,790
of which Taxes: +€1,157
- Gross operating margin +€1,204
up €1,204 (+6.4%), from €18,729 to €19,933
- Taxes +€309
up €309 (+4.7%), from €6,539 to €6,848
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 | €96,864 | €111,701 | +€14,837 | +15.3% |
| Current assets | 29/58 | €96,864 | €111,701 | +€14,837 | +15.3% |
| Amounts receivable within one year | 40/41 | €37,151 | €40,252 | +€3,102 | +8.3% |
| Trade receivables | 40 | €6,313 | €5,915 | -€399 | -6.3% |
| Other amounts receivable | 41 | €30,838 | €34,338 | +€3,500 | +11.4% |
| Cash at bank and in hand | 54/58 | €59,713 | €71,448 | +€11,735 | +19.7% |
| Total equity and liabilities | 10/49 | €96,864 | €111,701 | +€14,837 | +15.3% |
| Equity | 10/15 | €88,370 | €101,818 | +€13,449 | +15.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,375 | €63,375 | +€13,000 | +25.8% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €48,500 | €61,500 | +€13,000 | +26.8% |
| Profit (loss) carried forward | 14 | €25,595 | €26,043 | +€449 | +1.8% |
| Amounts payable | 17/49 | €8,494 | €9,882 | +€1,388 | +16.3% |
| Amounts payable within one year | 42/48 | €7,748 | €9,136 | +€1,388 | +17.9% |
| Trade debts | 44 | €2,115 | €2,346 | +€231 | +10.9% |
| Suppliers | 440/4 | €2,115 | €2,346 | +€231 | +10.9% |
| Taxes, remuneration and social security | 45 | €5,633 | €6,790 | +€1,157 | +20.5% |
| Taxes | 450/3 | €5,123 | €6,280 | +€1,157 | +22.6% |
| Remuneration and social security | 454/9 | €510 | €510 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €746 | €746 | = | 0.0% |
| Other operating charges | 640/8 | €1,340 | €1,371 | +€30 | +2.3% |
| Gross operating margin | 9900 | €18,729 | €19,933 | +€1,204 | +6.4% |
| Operating profit (loss) | 9901 | €17,388 | €18,562 | +€1,174 | +6.7% |
| Financial income | 75/76B | €1,768 | €1,766 | -€2 | -0.1% |
| Recurring financial income | 75 | €1,768 | €1,766 | -€2 | -0.1% |
| Financial charges | 65/66B | €50 | €31 | -€20 | -39.0% |
| Recurring financial charges | 65 | €50 | €31 | -€20 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €19,106 | €20,297 | +€1,191 | +6.2% |
| Income taxes | 67/77 | €6,539 | €6,848 | +€309 | +4.7% |
| Profit (loss) for the period | 9904 | €12,567 | €13,449 | +€882 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,567 | €13,449 | +€882 | +7.0% |
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 20 October 2026 via checked.be.