ONE MAN AGENCY: what changed
ONE MAN AGENCY
Largest movements
- Cash -€12,854
down €12,854 (-23.1%), from €55,628 to €42,773
mainly Contributions, distributions and other (-€19,768) and Trade debts (-€12,828)
- Current investments +€10,500
up €10,500 (+19.3%), from €54,500 to €65,000
- Tangible fixed assets -€5,694
down €5,694 (-69.1%), from €8,243 to €2,549
of which Furniture and vehicles: -€5,810
- Financial fixed assets -€1,650
down €1,650 (-99.4%), from €1,660 to €10
- Receivables within one year +€1,465
up €1,465 (+12.8%), from €11,456 to €12,920
- Other debts +€20,094
up €20,094 (+377%), from €5,327 to €25,421
- Trade debts -€12,828
down €12,828 (-72.3%), from €17,743 to €4,915
- Reserves -€10,313
down €10,313 (-9.5%), from €108,953 to €98,641
of which Distributable reserves: -€10,313
- Current portion of long-term debt -€4,049
down €4,049 (-71.4%), from €5,672 to €1,623
- Tax, wage and social debts -€2,905
down €2,905 (-30.6%), from €9,495 to €6,591
- Gross operating margin -€20,666
down €20,666 (-47.3%), from €43,699 to €23,032
- Financial charges -€4,410
down €4,410 (-92.2%), from €4,784 to €374
- Taxes -€2,573
down €2,573 (-31.8%), from €8,092 to €5,519
- Depreciation -€818
down €818 (-10.6%), from €7,709 to €6,890
- Other operating charges -€769
down €769 (-48.8%), from €1,575 to €807
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,927 | €123,900 | -€9,027 | -6.8% |
| Fixed assets | 21/28 | €9,903 | €2,559 | -€7,344 | -74.2% |
| Tangible fixed assets | 22/27 | €8,243 | €2,549 | -€5,694 | -69.1% |
| Plant, machinery and equipment | 23 | €1,710 | €1,825 | +€115 | +6.7% |
| Furniture and vehicles | 24 | €6,533 | €724 | -€5,810 | -88.9% |
| Financial fixed assets | 28 | €1,660 | €10 | -€1,650 | -99.4% |
| Current assets | 29/58 | €123,024 | €121,342 | -€1,682 | -1.4% |
| Amounts receivable within one year | 40/41 | €11,456 | €12,920 | +€1,465 | +12.8% |
| Trade receivables | 40 | €11,456 | €12,920 | +€1,465 | +12.8% |
| Current investments | 50/53 | €54,500 | €65,000 | +€10,500 | +19.3% |
| Cash at bank and in hand | 54/58 | €55,628 | €42,773 | -€12,854 | -23.1% |
| Deferred charges and accrued income | 490/1 | €1,441 | €649 | -€793 | -55.0% |
| Total equity and liabilities | 10/49 | €132,927 | €123,900 | -€9,027 | -6.8% |
| Equity | 10/15 | €93,032 | €82,720 | -€10,313 | -11.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €108,953 | €98,641 | -€10,313 | -9.5% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €108,943 | €98,631 | -€10,313 | -9.5% |
| Profit (loss) carried forward | 14 | -€16,021 | -€16,021 | = | 0.0% |
| Amounts payable | 17/49 | €39,895 | €41,181 | +€1,286 | +3.2% |
| Amounts payable after more than one year | 17 | €1,623 | - | -€1,623 | |
| Financial debts | 170/4 | €1,623 | - | -€1,623 | |
| Amounts payable within one year | 42/48 | €38,272 | €38,550 | +€278 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €5,672 | €1,623 | -€4,049 | -71.4% |
| Financial debts | 43 | €35 | - | -€35 | |
| Credit institutions | 430/8 | €35 | - | -€35 | |
| Trade debts | 44 | €17,743 | €4,915 | -€12,828 | -72.3% |
| Suppliers | 440/4 | €17,743 | €4,915 | -€12,828 | -72.3% |
| Taxes, remuneration and social security | 45 | €9,495 | €6,591 | -€2,905 | -30.6% |
| Taxes | 450/3 | €9,495 | €6,591 | -€2,905 | -30.6% |
| Other amounts payable | 47/48 | €5,327 | €25,421 | +€20,094 | +377% |
| Accrued charges and deferred income | 492/3 | - | €2,631 | +€2,631 | |
| Non-recurring operating income | 76A | €12,366 | - | -€12,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,709 | €6,890 | -€818 | -10.6% |
| Other operating charges | 640/8 | €1,575 | €807 | -€769 | -48.8% |
| Gross operating margin | 9900 | €43,699 | €23,032 | -€20,666 | -47.3% |
| Operating profit (loss) | 9901 | €34,415 | €15,336 | -€19,079 | -55.4% |
| Financial income | 75/76B | €269 | €13 | -€256 | -95.0% |
| Recurring financial income | 75 | €269 | €13 | -€256 | -95.0% |
| Financial charges | 65/66B | €4,784 | €374 | -€4,410 | -92.2% |
| Recurring financial charges | 65 | €4,784 | €374 | -€4,410 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | €29,900 | €14,975 | -€14,925 | -49.9% |
| Income taxes | 67/77 | €8,092 | €5,519 | -€2,573 | -31.8% |
| Profit (loss) for the period | 9904 | €21,808 | €9,456 | -€12,353 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,808 | €9,456 | -€12,353 | -56.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.