Sebrosc 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.
Sebrosc Agri
Largest movements
- Cash -€119,706
down €119,706 (-88.6%), from €135,090 to €15,384
mainly Receivables within one year (-€117,400) and Investment in fixed assets (net) (-€54,339)
- Receivables within one year +€117,400
up €117,400 (+325%), from €36,175 to €153,575
of which Trade receivables: +€134,847
- Tangible fixed assets +€46,197
new in 2025: €46,197
- Stocks and contracts -€31,545
down €31,545 (-68.8%), from €45,827 to €14,282
- Trade debts +€26,981
up €26,981 (+194%), from €13,931 to €40,913
- Profit (loss) carried forward -€16,283
down €16,283 (-277%), from -€5,885 to -€22,168
- Other debts +€10,046
up €10,046 (+5.4%), from €186,896 to €196,942
- Tax, wage and social debts -€8,384
down €8,384 (-100%), from €8,384 to €0
- Depreciation +€8,142
new in 2025: €8,142
- Gross operating margin -€2,039
down €2,039 (-36.2%), from -€5,626 to -€7,665
- Financial income -€424
down €424 (-93.0%), from €456 to €32
- Other operating charges -€132
down €132 (-24.8%), from €532 to €400
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 | €229,878 | €242,238 | +€12,360 | +5.4% |
| Fixed assets | 21/28 | €125 | €46,322 | +€46,197 | +36,958% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | - | €46,197 | +€46,197 | |
| Land and buildings | 22 | - | €46,197 | +€46,197 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €229,753 | €195,916 | -€33,837 | -14.7% |
| Stocks and contracts in progress | 3 | €45,827 | €14,282 | -€31,545 | -68.8% |
| Stocks | 30/36 | €45,827 | €14,282 | -€31,545 | -68.8% |
| Amounts receivable within one year | 40/41 | €36,175 | €153,575 | +€117,400 | +325% |
| Trade receivables | 40 | €17,321 | €152,168 | +€134,847 | +779% |
| Other amounts receivable | 41 | €18,854 | €1,407 | -€17,447 | -92.5% |
| Cash at bank and in hand | 54/58 | €135,090 | €15,384 | -€119,706 | -88.6% |
| Deferred charges and accrued income | 490/1 | €12,661 | €12,675 | +€14 | +0.1% |
| Total equity and liabilities | 10/49 | €229,878 | €242,238 | +€12,360 | +5.4% |
| Equity | 10/15 | €20,666 | €4,383 | -€16,283 | -78.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,551 | €21,551 | = | 0.0% |
| Distributable reserves | 133 | €21,551 | €21,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,885 | -€22,168 | -€16,283 | -277% |
| Amounts payable | 17/49 | €209,211 | €237,855 | +€28,644 | +13.7% |
| Amounts payable within one year | 42/48 | €209,211 | €237,855 | +€28,644 | +13.7% |
| Trade debts | 44 | €13,931 | €40,913 | +€26,981 | +194% |
| Suppliers | 440/4 | €13,931 | €40,913 | +€26,981 | +194% |
| Taxes, remuneration and social security | 45 | €8,384 | €0 | -€8,384 | -100% |
| Taxes | 450/3 | €8,384 | €0 | -€8,384 | -100% |
| Other amounts payable | 47/48 | €186,896 | €196,942 | +€10,046 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,142 | +€8,142 | |
| Other operating charges | 640/8 | €532 | €400 | -€132 | -24.8% |
| Gross operating margin | 9900 | -€5,626 | -€7,665 | -€2,039 | -36.2% |
| Operating profit (loss) | 9901 | -€6,158 | -€16,207 | -€10,049 | -163% |
| Financial income | 75/76B | €456 | €32 | -€424 | -93.0% |
| Recurring financial income | 75 | €456 | €32 | -€424 | -93.0% |
| Financial charges | 65/66B | €183 | €108 | -€75 | -40.9% |
| Recurring financial charges | 65 | €183 | €108 | -€75 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,885 | -€16,283 | -€10,399 | -177% |
| Profit (loss) for the period | 9904 | -€5,885 | -€16,283 | -€10,399 | -177% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,885 | -€16,283 | -€10,399 | -177% |
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 24 October 2026 via checked.be.