SCIAGRI: what changed
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
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it 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 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.