SCAL - AGRO: 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 - AGRO
Largest movements
- Receivables within one year -€133,900
down €133,900 (-28.6%), from €468,031 to €334,130
of which Trade receivables: -€134,278
- Tangible fixed assets +€19,703
up €19,703 (+2,123%), from €928 to €20,631
of which Furniture and vehicles: +€20,112
- Cash -€15,807
down €15,807 (-84.0%), from €18,826 to €3,019
mainly Trade debts (-€107,262) and Contributions, distributions and other (-€30,000)
- Deferred charges and accrued income +€12,505
up €12,505 (+813%), from €1,538 to €14,044
- Intangible fixed assets -€10,000
down €10,000 (-80.0%), from €12,500 to €2,500
- Trade debts -€107,262
down €107,262 (-32.8%), from €326,643 to €219,382
- Reserves -€13,762
down €13,762 (-10.2%), from €135,492 to €121,730
of which Distributable reserves: -€13,762
- Gross operating margin -€31,039
down €31,039 (-36.1%), from €86,069 to €55,031
- Staff costs -€9,442
down €9,442 (-38.6%), from €24,488 to €15,046
- Taxes -€5,741
down €5,741 (-49.1%), from €11,690 to €5,949
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 | €581,824 | €454,325 | -€127,499 | -21.9% |
| Fixed assets | 21/28 | €33,428 | €43,131 | +€9,703 | +29.0% |
| Intangible fixed assets | 21 | €12,500 | €2,500 | -€10,000 | -80.0% |
| Tangible fixed assets | 22/27 | €928 | €20,631 | +€19,703 | +2,123% |
| Plant, machinery and equipment | 23 | €689 | €280 | -€409 | -59.3% |
| Furniture and vehicles | 24 | €239 | €20,351 | +€20,112 | +8,423% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €548,395 | €411,193 | -€137,202 | -25.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €468,031 | €334,130 | -€133,900 | -28.6% |
| Trade receivables | 40 | €468,031 | €333,753 | -€134,278 | -28.7% |
| Other amounts receivable | 41 | - | €378 | +€378 | |
| Cash at bank and in hand | 54/58 | €18,826 | €3,019 | -€15,807 | -84.0% |
| Deferred charges and accrued income | 490/1 | €1,538 | €14,044 | +€12,505 | +813% |
| Total equity and liabilities | 10/49 | €581,824 | €454,325 | -€127,499 | -21.9% |
| Equity | 10/15 | €155,492 | €141,730 | -€13,762 | -8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €135,492 | €121,730 | -€13,762 | -10.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €133,492 | €119,730 | -€13,762 | -10.3% |
| Amounts payable | 17/49 | €426,331 | €312,594 | -€113,737 | -26.7% |
| Amounts payable after more than one year | 17 | €70,000 | €71,194 | +€1,194 | +1.7% |
| Financial debts | 170/4 | €70,000 | €71,194 | +€1,194 | +1.7% |
| Amounts payable within one year | 42/48 | €354,081 | €239,150 | -€114,932 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €6,500 | €7,349 | +€849 | +13.1% |
| Trade debts | 44 | €326,643 | €219,382 | -€107,262 | -32.8% |
| Suppliers | 440/4 | €326,643 | €219,382 | -€107,262 | -32.8% |
| Taxes, remuneration and social security | 45 | €14,795 | €9,401 | -€5,394 | -36.5% |
| Taxes | 450/3 | €10,559 | €6,959 | -€3,600 | -34.1% |
| Remuneration and social security | 454/9 | €4,236 | €2,442 | -€1,794 | -42.4% |
| Other amounts payable | 47/48 | €6,143 | €3,018 | -€3,125 | -50.9% |
| Accrued charges and deferred income | 492/3 | €2,250 | €2,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €24,488 | €15,046 | -€9,442 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,201 | €13,438 | +€237 | +1.8% |
| Other operating charges | 640/8 | €85 | €472 | +€387 | +456% |
| Gross operating margin | 9900 | €86,069 | €55,031 | -€31,039 | -36.1% |
| Operating profit (loss) | 9901 | €48,296 | €26,075 | -€22,221 | -46.0% |
| Financial income | 75/76B | €3,046 | €3,029 | -€17 | -0.5% |
| Recurring financial income | 75 | €3,046 | €3,029 | -€17 | -0.5% |
| Financial charges | 65/66B | €7,194 | €6,916 | -€278 | -3.9% |
| Recurring financial charges | 65 | €7,194 | €6,916 | -€278 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €44,147 | €22,188 | -€21,960 | -49.7% |
| Income taxes | 67/77 | €11,690 | €5,949 | -€5,741 | -49.1% |
| Profit (loss) for the period | 9904 | €32,457 | €16,238 | -€16,219 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,457 | €16,238 | -€16,219 | -50.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.