SCAL - AGRI: 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.
SCAL - AGRI
Largest movements
- Receivables within one year -€10,122
down €10,122 (-16.3%), from €61,910 to €51,788
of which Trade receivables: -€6,647
- Intangible fixed assets -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Cash -€9,613
down €9,613 (-76.9%), from €12,500 to €2,887
mainly Trade debts (-€98,637) and Current portion of long-term debt (-€4,186)
- Trade debts -€98,637
no longer reported in 2025 (was €98,637)
- Tax, wage and social debts +€48,950
up €48,950 (+757%), from €6,466 to €55,416
- Profit (loss) carried forward +€23,276
up €23,276 (+59.7%), from -€39,018 to -€15,742
- Current portion of long-term debt -€4,186
no longer reported in 2025 (was €4,186)
- Staff costs -€67,362
down €67,362 (-88.7%), from €75,929 to €8,567
- Gross operating margin -€41,339
down €41,339 (-49.2%), from €84,015 to €42,675
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 | €90,271 | €59,675 | -€30,596 | -33.9% |
| Fixed assets | 21/28 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Intangible fixed assets | 21 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Current assets | 29/58 | €75,271 | €54,675 | -€20,596 | -27.4% |
| Amounts receivable within one year | 40/41 | €61,910 | €51,788 | -€10,122 | -16.3% |
| Trade receivables | 40 | €51,225 | €44,578 | -€6,647 | -13.0% |
| Other amounts receivable | 41 | €10,685 | €7,210 | -€3,476 | -32.5% |
| Cash at bank and in hand | 54/58 | €12,500 | €2,887 | -€9,613 | -76.9% |
| Deferred charges and accrued income | 490/1 | €861 | - | -€861 | |
| Total equity and liabilities | 10/49 | €90,271 | €59,675 | -€30,596 | -33.9% |
| Equity | 10/15 | -€19,018 | €4,258 | +€23,276 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,018 | -€15,742 | +€23,276 | +59.7% |
| Amounts payable | 17/49 | €109,289 | €55,416 | -€53,872 | -49.3% |
| Amounts payable within one year | 42/48 | €109,289 | €55,416 | -€53,872 | -49.3% |
| Current portion of amounts payable after more than one year | 42 | €4,186 | - | -€4,186 | |
| Trade debts | 44 | €98,637 | - | -€98,637 | |
| Suppliers | 440/4 | €98,637 | - | -€98,637 | |
| Taxes, remuneration and social security | 45 | €6,466 | €55,416 | +€48,950 | +757% |
| Taxes | 450/3 | €6,466 | €55,416 | +€48,950 | +757% |
| Remuneration, social security and pensions | 62 | €75,929 | €8,567 | -€67,362 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €10,000 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €84,015 | €42,675 | -€41,339 | -49.2% |
| Operating profit (loss) | 9901 | -€2,299 | €23,721 | +€26,020 | |
| Financial income | 75/76B | €89 | €141 | +€53 | +59.4% |
| Recurring financial income | 75 | €89 | €141 | +€53 | +59.4% |
| Financial charges | 65/66B | €568 | €586 | +€18 | +3.3% |
| Recurring financial charges | 65 | €568 | €586 | +€18 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,778 | €23,276 | +€26,054 | |
| Profit (loss) for the period | 9904 | -€2,778 | €23,276 | +€26,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,778 | €23,276 | +€26,054 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.