Het Agens: 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.
Het Agens
Largest movements
- Cash +€55,008
up €55,008 (+72.9%), from €75,431 to €130,439
mainly Net result for the year (+€56,831) and Other debts (+€5,374)
- Receivables within one year +€8,214
up €8,214 (+45.0%), from €18,258 to €26,472
of which Trade receivables: +€6,590
- Reserves +€56,831
up €56,831 (+75.2%), from €75,543 to €132,375
- Other debts +€5,374
up €5,374 (+84.3%), from €6,374 to €11,748
- Gross operating margin -€23,880
down €23,880 (-24.0%), from €99,687 to €75,808
- Taxes -€4,625
down €4,625 (-23.1%), from €19,995 to €15,370
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 | €100,577 | €162,843 | +€62,266 | +61.9% |
| Fixed assets | 21/28 | €4,192 | €2,629 | -€1,562 | -37.3% |
| Intangible fixed assets | 21 | €2,011 | €1,511 | -€500 | -24.9% |
| Tangible fixed assets | 22/27 | €2,181 | €1,119 | -€1,062 | -48.7% |
| Furniture and vehicles | 24 | €2,181 | €1,119 | -€1,062 | -48.7% |
| Current assets | 29/58 | €96,385 | €160,214 | +€63,829 | +66.2% |
| Amounts receivable within one year | 40/41 | €18,258 | €26,472 | +€8,214 | +45.0% |
| Trade receivables | 40 | €14,252 | €20,842 | +€6,590 | +46.2% |
| Other amounts receivable | 41 | €4,005 | €5,630 | +€1,625 | +40.6% |
| Cash at bank and in hand | 54/58 | €75,431 | €130,439 | +€55,008 | +72.9% |
| Deferred charges and accrued income | 490/1 | €2,697 | €3,303 | +€606 | +22.5% |
| Total equity and liabilities | 10/49 | €100,577 | €162,843 | +€62,266 | +61.9% |
| Equity | 10/15 | €81,543 | €138,375 | +€56,831 | +69.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €75,543 | €132,375 | +€56,831 | +75.2% |
| Distributable reserves | 133 | €75,543 | €132,375 | +€56,831 | +75.2% |
| Amounts payable | 17/49 | €19,034 | €24,469 | +€5,435 | +28.6% |
| Amounts payable within one year | 42/48 | €19,034 | €24,469 | +€5,435 | +28.6% |
| Trade debts | 44 | €3,420 | €4,022 | +€602 | +17.6% |
| Suppliers | 440/4 | €3,420 | €4,022 | +€602 | +17.6% |
| Taxes, remuneration and social security | 45 | €9,239 | €8,699 | -€541 | -5.9% |
| Taxes | 450/3 | €9,239 | €8,699 | -€541 | -5.9% |
| Other amounts payable | 47/48 | €6,374 | €11,748 | +€5,374 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,496 | €1,562 | +€67 | +4.5% |
| Other operating charges | 640/8 | €1,014 | €580 | -€435 | -42.9% |
| Gross operating margin | 9900 | €99,687 | €75,808 | -€23,880 | -24.0% |
| Operating profit (loss) | 9901 | €97,177 | €73,666 | -€23,512 | -24.2% |
| Financial income | 75/76B | €39 | €31 | -€8 | -20.6% |
| Recurring financial income | 75 | €39 | €31 | -€8 | -20.6% |
| Financial charges | 65/66B | €1,678 | €1,495 | -€183 | -10.9% |
| Recurring financial charges | 65 | €1,678 | €1,495 | -€183 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €95,538 | €72,201 | -€23,337 | -24.4% |
| Income taxes | 67/77 | €19,995 | €15,370 | -€4,625 | -23.1% |
| Profit (loss) for the period | 9904 | €75,543 | €56,831 | -€18,712 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,543 | €56,831 | -€18,712 | -24.8% |
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 15 October 2026 via checked.be.