Sariagro: 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.
Sariagro
Largest movements
- Receivables within one year -€41,653
down €41,653 (-24.9%), from €167,458 to €125,805
of which Trade receivables: -€49,503
- Cash -€16,774
down €16,774 (-43.8%), from €38,310 to €21,535
mainly Net result for the year (-€41,241) and Other debts (-€24,528)
- Stocks and contracts +€16,444
up €16,444 (+164.4%), from €10,000 to €26,444
- Tangible fixed assets -€5,287
down €5,287 (-23.9%), from €22,132 to €16,845
of which Furniture and vehicles: -€3,487
- Profit (loss) carried forward -€41,241
down €41,241, from €0 to -€41,241
- Other debts -€24,528
down €24,528 (-33.6%), from €73,034 to €48,506
- Trade debts +€23,844
up €23,844 (+36.9%), from €64,706 to €88,550
- Tax, wage and social debts -€9,278
down €9,278 (-60.4%), from €15,350 to €6,072
of which Taxes: -€4,754
- Accrued charges and deferred income +€7,143
up €7,143 (+24.4%), from €29,299 to €36,443
- Gross operating margin -€31,681
down €31,681 (-47.0%), from €67,472 to €35,792
- Staff costs +€20,237
up €20,237 (+50.9%), from €39,755 to €59,992
- Depreciation -€2,943
down €2,943 (-20.6%), from €14,291 to €11,348
- Taxes -€2,779
down €2,779 (-80.5%), from €3,454 to €674
- Financial charges -€817
down €817 (-20.4%), from €3,996 to €3,179
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 | €237,924 | €190,655 | -€47,270 | -19.9% |
| Fixed assets | 21/28 | €22,132 | €16,845 | -€5,287 | -23.9% |
| Tangible fixed assets | 22/27 | €22,132 | €16,845 | -€5,287 | -23.9% |
| Plant, machinery and equipment | 23 | €11,847 | €10,047 | -€1,800 | -15.2% |
| Furniture and vehicles | 24 | €10,285 | €6,798 | -€3,487 | -33.9% |
| Current assets | 29/58 | €215,792 | €173,810 | -€41,983 | -19.5% |
| Stocks and contracts in progress | 3 | €10,000 | €26,444 | +€16,444 | +164.4% |
| Stocks | 30/36 | €10,000 | €26,444 | +€16,444 | +164.4% |
| Amounts receivable within one year | 40/41 | €167,458 | €125,805 | -€41,653 | -24.9% |
| Trade receivables | 40 | €167,458 | €117,954 | -€49,503 | -29.6% |
| Other amounts receivable | 41 | €0 | €7,851 | +€7,851 | |
| Current investments | 50/53 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,310 | €21,535 | -€16,774 | -43.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €237,924 | €190,655 | -€47,270 | -19.9% |
| Equity | 10/15 | €19,081 | -€22,160 | -€41,241 | |
| Reserves | 13 | €19,081 | €19,081 | = | 0.0% |
| Distributable reserves | 133 | €19,081 | €19,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€41,241 | -€41,241 | |
| Amounts payable | 17/49 | €218,843 | €212,815 | -€6,029 | -2.8% |
| Amounts payable after more than one year | 17 | €33,470 | €30,301 | -€3,169 | -9.5% |
| Financial debts | 170/4 | €33,470 | €30,301 | -€3,169 | -9.5% |
| Amounts payable within one year | 42/48 | €156,074 | €146,071 | -€10,003 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €2,984 | €2,942 | -€42 | -1.4% |
| Trade debts | 44 | €64,706 | €88,550 | +€23,844 | +36.9% |
| Suppliers | 440/4 | €64,706 | €88,550 | +€23,844 | +36.9% |
| Taxes, remuneration and social security | 45 | €15,350 | €6,072 | -€9,278 | -60.4% |
| Taxes | 450/3 | €9,208 | €4,454 | -€4,754 | -51.6% |
| Remuneration and social security | 454/9 | €6,142 | €1,618 | -€4,524 | -73.7% |
| Other amounts payable | 47/48 | €73,034 | €48,506 | -€24,528 | -33.6% |
| Accrued charges and deferred income | 492/3 | €29,299 | €36,443 | +€7,143 | +24.4% |
| Remuneration, social security and pensions | 62 | €39,755 | €59,992 | +€20,237 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,291 | €11,348 | -€2,943 | -20.6% |
| Other operating charges | 640/8 | €1,616 | €1,909 | +€293 | +18.1% |
| Gross operating margin | 9900 | €67,472 | €35,792 | -€31,681 | -47.0% |
| Operating profit (loss) | 9901 | €11,810 | -€37,458 | -€49,267 | |
| Financial income | 75/76B | €122 | €70 | -€52 | -42.8% |
| Recurring financial income | 75 | €122 | €70 | -€52 | -42.8% |
| Financial charges | 65/66B | €3,996 | €3,179 | -€817 | -20.4% |
| Recurring financial charges | 65 | €3,996 | €3,179 | -€817 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €7,936 | -€40,566 | -€48,503 | |
| Income taxes | 67/77 | €3,454 | €674 | -€2,779 | -80.5% |
| Profit (loss) for the period | 9904 | €4,482 | -€41,241 | -€45,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,482 | -€41,241 | -€45,723 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.