SFERATO IMPORT: 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.
SFERATO IMPORT
Largest movements
- Cash -€238,715
down €238,715 (-55.8%), from €428,063 to €189,348
mainly Current investments (-€191,805) and Net result for the year (-€28,138)
- Current investments +€191,805
new in 2025: €191,805
- Stocks and contracts +€13,639
up €13,639 (+47.6%), from €28,654 to €42,292
- Profit (loss) carried forward -€15,638
down €15,638 (-99.6%), from €15,699 to €61
- Reserves -€12,500
down €12,500 (-7.7%), from €161,861 to €149,361
- Tax, wage and social debts -€11,365
down €11,365 (-36.2%), from €31,397 to €20,032
- Trade debts -€10,771
down €10,771 (-40.2%), from €26,777 to €16,006
- Other debts +€7,642
up €7,642 (+9.8%), from €78,252 to €85,893
- Gross operating margin -€26,463
down €26,463, from €23,743 to -€2,720
- Taxes +€6,425
up €6,425 (+392%), from €1,640 to €8,066
- Other operating charges -€4,091
down €4,091 (-81.6%), from €5,012 to €921
- Financial charges +€3,590
up €3,590 (+892%), from €403 to €3,993
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 | €585,586 | €548,388 | -€37,198 | -6.4% |
| Fixed assets | 21/28 | €110,958 | €105,605 | -€5,352 | -4.8% |
| Tangible fixed assets | 22/27 | €110,958 | €105,605 | -€5,352 | -4.8% |
| Plant, machinery and equipment | 23 | €9,196 | €8,269 | -€927 | -10.1% |
| Furniture and vehicles | 24 | €1,319 | €7,272 | +€5,953 | +451% |
| Leasing and similar rights | 25 | €11,400 | €5,700 | -€5,700 | -50.0% |
| Other tangible fixed assets | 26 | €89,043 | €84,364 | -€4,678 | -5.3% |
| Current assets | 29/58 | €474,629 | €442,783 | -€31,846 | -6.7% |
| Stocks and contracts in progress | 3 | €28,654 | €42,292 | +€13,639 | +47.6% |
| Stocks | 30/36 | €28,654 | €42,292 | +€13,639 | +47.6% |
| Amounts receivable within one year | 40/41 | €17,912 | €19,338 | +€1,426 | +8.0% |
| Trade receivables | 40 | €17,912 | €16,035 | -€1,877 | -10.5% |
| Other amounts receivable | 41 | - | €3,302 | +€3,302 | |
| Current investments | 50/53 | - | €191,805 | +€191,805 | |
| Cash at bank and in hand | 54/58 | €428,063 | €189,348 | -€238,715 | -55.8% |
| Total equity and liabilities | 10/49 | €585,586 | €548,388 | -€37,198 | -6.4% |
| Equity | 10/15 | €423,660 | €395,522 | -€28,138 | -6.6% |
| Contributions | 10/11 | €246,100 | €246,100 | = | 0.0% |
| Reserves | 13 | €161,861 | €149,361 | -€12,500 | -7.7% |
| Distributable reserves | 133 | €161,861 | €149,361 | -€12,500 | -7.7% |
| Profit (loss) carried forward | 14 | €15,699 | €61 | -€15,638 | -99.6% |
| Amounts payable | 17/49 | €161,926 | €152,866 | -€9,060 | -5.6% |
| Amounts payable within one year | 42/48 | €161,926 | €152,866 | -€9,060 | -5.6% |
| Financial debts | 43 | €25,500 | €30,935 | +€5,435 | +21.3% |
| Credit institutions | 430/8 | - | €5,435 | +€5,435 | |
| Other loans | 439 | €25,500 | €25,500 | = | 0.0% |
| Trade debts | 44 | €26,777 | €16,006 | -€10,771 | -40.2% |
| Suppliers | 440/4 | €26,777 | €16,006 | -€10,771 | -40.2% |
| Taxes, remuneration and social security | 45 | €31,397 | €20,032 | -€11,365 | -36.2% |
| Taxes | 450/3 | €31,397 | €20,032 | -€11,365 | -36.2% |
| Other amounts payable | 47/48 | €78,252 | €85,893 | +€7,642 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,510 | €12,439 | -€71 | -0.6% |
| Other operating charges | 640/8 | €5,012 | €921 | -€4,091 | -81.6% |
| Gross operating margin | 9900 | €23,743 | -€2,720 | -€26,463 | |
| Operating profit (loss) | 9901 | €6,221 | -€16,080 | -€22,301 | |
| Financial income | 75/76B | €99 | - | -€99 | |
| Recurring financial income | 75 | €99 | - | -€99 | |
| Financial charges | 65/66B | €403 | €3,993 | +€3,590 | +892% |
| Recurring financial charges | 65 | €403 | €3,993 | +€3,590 | +892% |
| Profit (loss) for the period before taxes | 9903 | €5,917 | -€20,073 | -€25,990 | |
| Income taxes | 67/77 | €1,640 | €8,066 | +€6,425 | +392% |
| Profit (loss) for the period | 9904 | €4,277 | -€28,138 | -€32,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,277 | -€28,138 | -€32,415 |
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 26 October 2026 via checked.be.