ScherpAgri: 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.
ScherpAgri
Largest movements
- Tangible fixed assets -€71,506
down €71,506 (-16.7%), from €428,724 to €357,218
of which Furniture and vehicles: -€46,975
- Cash -€15,125
down €15,125 (-71.4%), from €21,190 to €6,065
mainly Trade debts (-€276,914) and Net result for the year (-€18,009)
- Receivables within one year +€8,829
up €8,829 (+76.9%), from €11,478 to €20,308
- Stocks and contracts +€4,913
up €4,913 (+386%), from €1,273 to €6,186
- Trade debts -€276,914
down €276,914 (-72.5%), from €381,748 to €104,834
- Debts after one year +€185,286
up €185,286 (+630%), from €29,430 to €214,716
- Current portion of long-term debt +€40,000
up €40,000 (+272%), from €14,714 to €54,714
- Profit (loss) carried forward -€18,009
down €18,009 (-74.9%), from €24,036 to €6,028
- Depreciation +€50,423
up €50,423 (+186%), from €27,166 to €77,590
- Gross operating margin +€10,002
up €10,002 (+16.7%), from €60,048 to €70,051
- Taxes -€7,316
no longer reported in 2025 (was €7,316)
- Financial charges +€5,330
up €5,330 (+466%), from €1,143 to €6,473
- Other operating charges +€3,610
up €3,610 (+932%), from €387 to €3,997
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 | €464,500 | €392,836 | -€71,664 | -15.4% |
| Formation expenses | 20 | €947 | - | -€947 | |
| Fixed assets | 21/28 | €428,724 | €357,218 | -€71,506 | -16.7% |
| Tangible fixed assets | 22/27 | €428,724 | €357,218 | -€71,506 | -16.7% |
| Plant, machinery and equipment | 23 | €230,003 | €205,472 | -€24,531 | -10.7% |
| Furniture and vehicles | 24 | €198,721 | €151,746 | -€46,975 | -23.6% |
| Current assets | 29/58 | €34,829 | €35,617 | +€789 | +2.3% |
| Stocks and contracts in progress | 3 | €1,273 | €6,186 | +€4,913 | +386% |
| Stocks | 30/36 | €1,273 | €6,186 | +€4,913 | +386% |
| Amounts receivable within one year | 40/41 | €11,478 | €20,308 | +€8,829 | +76.9% |
| Trade receivables | 40 | €11,478 | €20,308 | +€8,829 | +76.9% |
| Cash at bank and in hand | 54/58 | €21,190 | €6,065 | -€15,125 | -71.4% |
| Deferred charges and accrued income | 490/1 | €887 | €3,058 | +€2,171 | +245% |
| Total equity and liabilities | 10/49 | €464,500 | €392,836 | -€71,664 | -15.4% |
| Equity | 10/15 | €28,036 | €10,028 | -€18,009 | -64.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,036 | €6,028 | -€18,009 | -74.9% |
| Amounts payable | 17/49 | €436,464 | €382,808 | -€53,655 | -12.3% |
| Amounts payable after more than one year | 17 | €29,430 | €214,716 | +€185,286 | +630% |
| Financial debts | 170/4 | €29,430 | €214,716 | +€185,286 | +630% |
| Amounts payable within one year | 42/48 | €407,034 | €168,092 | -€238,941 | -58.7% |
| Current portion of amounts payable after more than one year | 42 | €14,714 | €54,714 | +€40,000 | +272% |
| Trade debts | 44 | €381,748 | €104,834 | -€276,914 | -72.5% |
| Suppliers | 440/4 | €381,748 | €104,834 | -€276,914 | -72.5% |
| Taxes, remuneration and social security | 45 | €10,325 | €7,999 | -€2,326 | -22.5% |
| Taxes | 450/3 | €10,325 | €7,999 | -€2,326 | -22.5% |
| Other amounts payable | 47/48 | €247 | €546 | +€299 | +121% |
| Non-recurring operating income | 76A | - | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,166 | €77,590 | +€50,423 | +186% |
| Other operating charges | 640/8 | €387 | €3,997 | +€3,610 | +932% |
| Gross operating margin | 9900 | €60,048 | €70,051 | +€10,002 | +16.7% |
| Operating profit (loss) | 9901 | €32,495 | -€11,536 | -€44,031 | |
| Financial charges | 65/66B | €1,143 | €6,473 | +€5,330 | +466% |
| Recurring financial charges | 65 | €1,143 | €6,473 | +€5,330 | +466% |
| Profit (loss) for the period before taxes | 9903 | €31,352 | -€18,009 | -€49,360 | |
| Income taxes | 67/77 | €7,316 | - | -€7,316 | |
| Profit (loss) for the period | 9904 | €24,036 | -€18,009 | -€42,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,036 | -€18,009 | -€42,045 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.