SCIAGRI: 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.
SCIAGRI
Largest movements
- Receivables within one year +€20,515
up €20,515 (+116%), from €17,723 to €38,238
of which Trade receivables: +€20,515
- Cash +€5,122
up €5,122 (+192%), from €2,667 to €7,789
mainly Net result for the year (+€17,778) and Tax, wage and social debts (+€12,579)
- Tangible fixed assets -€3,541
down €3,541 (-43.7%), from €8,108 to €4,567
- Tax, wage and social debts +€12,579
up €12,579 (+383%), from €3,287 to €15,866
- Profit (loss) carried forward +€7,190
up €7,190 (+43.1%), from €16,682 to €23,872
- Trade debts +€6,249
up €6,249 (+1,206%), from €518 to €6,767
- Other debts -€3,923
down €3,923 (-71.2%), from €5,511 to €1,588
- Gross operating margin +€32,180
up €32,180 (+1,052%), from €3,058 to €35,238
- Taxes +€9,931
new in 2025: €9,931
- Staff costs +€1,432
new in 2025: €1,432
- Other operating charges +€1,303
up €1,303 (+108%), from €1,211 to €2,514
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 | €28,498 | €50,593 | +€22,095 | +77.5% |
| Fixed assets | 21/28 | €8,108 | €4,567 | -€3,541 | -43.7% |
| Tangible fixed assets | 22/27 | €8,108 | €4,567 | -€3,541 | -43.7% |
| Furniture and vehicles | 24 | €8,108 | €4,567 | -€3,541 | -43.7% |
| Current assets | 29/58 | €20,390 | €46,026 | +€25,636 | +126% |
| Amounts receivable within one year | 40/41 | €17,723 | €38,238 | +€20,515 | +116% |
| Trade receivables | 40 | €11,723 | €32,238 | +€20,515 | +175% |
| Other amounts receivable | 41 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,667 | €7,789 | +€5,122 | +192% |
| Total equity and liabilities | 10/49 | €28,498 | €50,593 | +€22,095 | +77.5% |
| Equity | 10/15 | €19,182 | €26,372 | +€7,190 | +37.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,682 | €23,872 | +€7,190 | +43.1% |
| Amounts payable | 17/49 | €9,316 | €24,221 | +€14,905 | +160% |
| Amounts payable within one year | 42/48 | €9,316 | €24,221 | +€14,905 | +160% |
| Trade debts | 44 | €518 | €6,767 | +€6,249 | +1,206% |
| Suppliers | 440/4 | €518 | €6,767 | +€6,249 | +1,206% |
| Taxes, remuneration and social security | 45 | €3,287 | €15,866 | +€12,579 | +383% |
| Taxes | 450/3 | €3,287 | €15,866 | +€12,579 | +383% |
| Other amounts payable | 47/48 | €5,511 | €1,588 | -€3,923 | -71.2% |
| Remuneration, social security and pensions | 62 | - | €1,432 | +€1,432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,861 | €3,541 | -€320 | -8.3% |
| Other operating charges | 640/8 | €1,211 | €2,514 | +€1,303 | +108% |
| Gross operating margin | 9900 | €3,058 | €35,238 | +€32,180 | +1,052% |
| Operating profit (loss) | 9901 | -€2,014 | €27,751 | +€29,765 | |
| Financial charges | 65/66B | €123 | €41 | -€82 | -66.4% |
| Recurring financial charges | 65 | €115 | €41 | -€74 | -64.0% |
| Non-recurring financial charges | 66B | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | -€2,137 | €27,709 | +€29,847 | |
| Income taxes | 67/77 | - | €9,931 | +€9,931 | |
| Profit (loss) for the period | 9904 | -€2,137 | €17,778 | +€19,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,137 | €17,778 | +€19,916 |
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 15 October 2026 via checked.be.