Ebro Ingredients SC: 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.
Ebro Ingredients SC
Largest movements
- Receivables within one year +€185,247
up €185,247 (+166%), from €111,665 to €296,912
of which Other amounts receivable: +€157,879
- Cash -€153,042
down €153,042 (-67.4%), from €227,067 to €74,025
- Tangible fixed assets -€71,236
down €71,236 (-93.7%), from €76,047 to €4,811
of which Land and buildings: -€59,873
- Financial fixed assets -€7,500
down €7,500 (-50.0%), from €15,000 to €7,500
- Tax, wage and social debts -€101,076
down €101,076 (-97.1%), from €104,051 to €2,975
of which Remuneration and social security: -€100,534
- Other debts +€100,534
new in 2025: €100,534
- Trade debts -€99,578
no longer reported in 2025 (was €99,578)
- Reserves +€96,336
up €96,336 (+58.0%), from €166,183 to €262,519
- Accrued charges and deferred income -€46,807
down €46,807 (-95.9%), from €48,807 to €2,000
- Staff costs -€1.0m
no longer reported in 2025 (was €1.0m)
- Gross operating margin -€857,742
down €857,742 (-92.4%), from €928,704 to €70,962
- Other operating charges -€32,018
down €32,018 (-98.4%), from €32,546 to €528
- Depreciation -€10,949
down €10,949 (-81.0%), from €13,514 to €2,565
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.
Derived cash bridge
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 | €431,011 | €383,248 | -€47,763 | -11.1% |
| Fixed assets | 21/28 | €91,047 | €12,311 | -€78,736 | -86.5% |
| Tangible fixed assets | 22/27 | €76,047 | €4,811 | -€71,236 | -93.7% |
| Land and buildings | 22 | €59,873 | - | -€59,873 | |
| Plant, machinery and equipment | 23 | €231 | - | -€231 | |
| Furniture and vehicles | 24 | €15,944 | €4,811 | -€11,133 | -69.8% |
| Financial fixed assets | 28 | €15,000 | €7,500 | -€7,500 | -50.0% |
| Current assets | 29/58 | €339,964 | €370,937 | +€30,973 | +9.1% |
| Amounts receivable within one year | 40/41 | €111,665 | €296,912 | +€185,247 | +166% |
| Trade receivables | 40 | €61,416 | €88,783 | +€27,367 | +44.6% |
| Other amounts receivable | 41 | €50,250 | €208,129 | +€157,879 | +314% |
| Cash at bank and in hand | 54/58 | €227,067 | €74,025 | -€153,042 | -67.4% |
| Deferred charges and accrued income | 490/1 | €1,231 | - | -€1,231 | |
| Total equity and liabilities | 10/49 | €431,011 | €383,248 | -€47,763 | -11.1% |
| Equity | 10/15 | €178,575 | €277,739 | +€99,164 | +55.5% |
| Contributions | 10/11 | €12,392 | €12,392 | -€0 | 0.0% |
| Reserves | 13 | €166,183 | €262,519 | +€96,336 | +58.0% |
| Distributable reserves | 133 | €166,183 | €262,519 | +€96,336 | +58.0% |
| Profit (loss) carried forward | 14 | - | €2,828 | +€2,828 | |
| Amounts payable | 17/49 | €252,436 | €105,509 | -€146,927 | -58.2% |
| Amounts payable within one year | 42/48 | €203,629 | €103,509 | -€100,120 | -49.2% |
| Trade debts | 44 | €99,578 | - | -€99,578 | |
| Suppliers | 440/4 | €99,578 | - | -€99,578 | |
| Taxes, remuneration and social security | 45 | €104,051 | €2,975 | -€101,076 | -97.1% |
| Taxes | 450/3 | €3,517 | €2,975 | -€542 | -15.4% |
| Remuneration and social security | 454/9 | €100,534 | - | -€100,534 | |
| Other amounts payable | 47/48 | - | €100,534 | +€100,534 | |
| Accrued charges and deferred income | 492/3 | €48,807 | €2,000 | -€46,807 | -95.9% |
| Remuneration, social security and pensions | 62 | €1,027,271 | - | -€1.0m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,514 | €2,565 | -€10,949 | -81.0% |
| Other operating charges | 640/8 | €32,546 | €528 | -€32,018 | -98.4% |
| Non-recurring operating charges | 66A | - | €59,284 | +€59,284 | |
| Gross operating margin | 9900 | €928,704 | €70,962 | -€857,742 | -92.4% |
| Operating profit (loss) | 9901 | -€144,627 | €8,585 | +€153,212 | |
| Financial income | 75/76B | - | €130 | +€130 | |
| Recurring financial income | 75 | - | €130 | +€130 | |
| Non-recurring financial income | 76B | - | €130 | +€130 | |
| Financial charges | 65/66B | €655 | €3,465 | +€2,810 | +429% |
| Recurring financial charges | 65 | €655 | €3,465 | +€2,810 | +429% |
| Profit (loss) for the period before taxes | 9903 | -€145,282 | €5,250 | +€150,532 | |
| Income taxes | 67/77 | €1,156 | €2,422 | +€1,266 | +110% |
| Profit (loss) for the period | 9904 | -€146,438 | €2,828 | +€149,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€146,438 | €2,828 | +€149,266 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.