SAGILITY: 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.
SAGILITY
Largest movements
- Receivables after one year +€290,400
new in 2025: €290,400
- Cash -€113,065
down €113,065 (-86.9%), from €130,115 to €17,049
mainly Receivables after one year (-€290,400) and Tax, wage and social debts (-€6,862)
- Receivables within one year -€84,200
down €84,200 (-33.4%), from €252,035 to €167,835
- Tangible fixed assets -€7,148
down €7,148 (-69.4%), from €10,307 to €3,159
of which Furniture and vehicles: -€6,267
- Deferred charges and accrued income +€6,814
up €6,814 (+498.0%), from €1,368 to €8,182
- Profit (loss) carried forward +€86,358
up €86,358 (+540077.2%), from €16 to €86,374
- Trade debts +€13,437
up €13,437 (+12.2%), from €110,558 to €123,994
- Tax, wage and social debts -€6,862
down €6,862 (-53.5%), from €12,823 to €5,961
- Taxes -€6,918
down €6,918 (-98.0%), from €7,060 to €142
- Financial income +€6,767
new in 2025: €6,767
- Depreciation -€1,706
down €1,706 (-19.3%), from €8,854 to €7,148
- Gross operating margin +€1,547
up €1,547 (+1.8%), from €86,218 to €87,765
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 | €393,851 | €486,651 | +€92,800 | +23.6% |
| Fixed assets | 21/28 | €10,332 | €3,184 | -€7,148 | -69.2% |
| Tangible fixed assets | 22/27 | €10,307 | €3,159 | -€7,148 | -69.4% |
| Plant, machinery and equipment | 23 | €2,341 | €1,460 | -€881 | -37.6% |
| Furniture and vehicles | 24 | €7,966 | €1,699 | -€6,267 | -78.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €383,519 | €483,467 | +€99,948 | +26.1% |
| Amounts receivable after more than one year | 29 | - | €290,400 | +€290,400 | |
| Other amounts receivable | 291 | - | €290,400 | +€290,400 | |
| Amounts receivable within one year | 40/41 | €252,035 | €167,835 | -€84,200 | -33.4% |
| Trade receivables | 40 | €252,035 | €167,835 | -€84,200 | -33.4% |
| Cash at bank and in hand | 54/58 | €130,115 | €17,049 | -€113,065 | -86.9% |
| Deferred charges and accrued income | 490/1 | €1,368 | €8,182 | +€6,814 | +498.0% |
| Total equity and liabilities | 10/49 | €393,851 | €486,651 | +€92,800 | +23.6% |
| Equity | 10/15 | €268,217 | €354,576 | +€86,358 | +32.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €208,201 | €208,201 | = | 0.0% |
| Tax-exempt reserves | 132 | €130 | €130 | = | 0.0% |
| Distributable reserves | 133 | €208,071 | €208,071 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16 | €86,374 | +€86,358 | +540077.2% |
| Amounts payable | 17/49 | €125,633 | €132,075 | +€6,442 | +5.1% |
| Amounts payable within one year | 42/48 | €125,633 | €132,075 | +€6,442 | +5.1% |
| Trade debts | 44 | €110,558 | €123,994 | +€13,437 | +12.2% |
| Suppliers | 440/4 | €110,558 | €123,994 | +€13,437 | +12.2% |
| Taxes, remuneration and social security | 45 | €12,823 | €5,961 | -€6,862 | -53.5% |
| Taxes | 450/3 | €12,823 | €5,961 | -€6,862 | -53.5% |
| Other amounts payable | 47/48 | €2,252 | €2,119 | -€133 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,854 | €7,148 | -€1,706 | -19.3% |
| Other operating charges | 640/8 | €1,048 | €883 | -€165 | -15.7% |
| Gross operating margin | 9900 | €86,218 | €87,765 | +€1,547 | +1.8% |
| Operating profit (loss) | 9901 | €76,315 | €79,734 | +€3,419 | +4.5% |
| Financial income | 75/76B | - | €6,767 | +€6,767 | |
| Recurring financial income | 75 | - | €6,767 | +€6,767 | |
| Profit (loss) for the period before taxes | 9903 | €76,315 | €86,501 | +€10,185 | +13.3% |
| Income taxes | 67/77 | €7,060 | €142 | -€6,918 | -98.0% |
| Profit (loss) for the period | 9904 | €69,255 | €86,358 | +€17,103 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,255 | €86,358 | +€17,103 | +24.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.