DS SKY: 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.
DS SKY
Largest movements
- Receivables within one year +€44,072
up €44,072 (+97.2%), from €45,320 to €89,392
of which Other amounts receivable: +€89,392
- Cash -€10,868
down €10,868 (-50.4%), from €21,580 to €10,713
mainly Receivables within one year (-€44,072) and Investment in fixed assets (net) (-€1,529)
- Profit (loss) carried forward +€28,637
up €28,637 (+85.8%), from €33,384 to €62,021
- Trade debts +€5,001
up €5,001 (+136.9%), from €3,653 to €8,653
- Gross operating margin +€44,518
up €44,518 (+327.7%), from €13,585 to €58,103
- Staff costs +€25,260
new in 2025: €25,260
- Taxes -€3,363
no longer reported in 2025 (was €3,363)
- Financial income +€1,334
up €1,334 (+106.9%), from €1,247 to €2,581
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.
Cash bridge derived
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 | €71,603 | €104,636 | +€33,034 | +46.1% |
| Fixed assets | 21/28 | €4,042 | €3,111 | -€931 | -23.0% |
| Tangible fixed assets | 22/27 | €4,042 | €3,111 | -€931 | -23.0% |
| Land and buildings | 22 | €3,095 | €1,786 | -€1,309 | -42.3% |
| Plant, machinery and equipment | 23 | €615 | - | -€615 | |
| Furniture and vehicles | 24 | €333 | €1,325 | +€993 | +298.5% |
| Current assets | 29/58 | €67,561 | €101,525 | +€33,964 | +50.3% |
| Stocks and contracts in progress | 3 | €660 | €1,420 | +€760 | +115.1% |
| Stocks | 30/36 | €660 | €1,420 | +€760 | +115.1% |
| Amounts receivable within one year | 40/41 | €45,320 | €89,392 | +€44,072 | +97.2% |
| Trade receivables | 40 | €45,320 | - | -€45,320 | |
| Other amounts receivable | 41 | - | €89,392 | +€89,392 | |
| Cash at bank and in hand | 54/58 | €21,580 | €10,713 | -€10,868 | -50.4% |
| Total equity and liabilities | 10/49 | €71,603 | €104,636 | +€33,034 | +46.1% |
| Equity | 10/15 | €53,879 | €82,516 | +€28,637 | +53.1% |
| Contributions | 10/11 | €18,635 | €18,635 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,384 | €62,021 | +€28,637 | +85.8% |
| Amounts payable | 17/49 | €17,723 | €22,120 | +€4,397 | +24.8% |
| Amounts payable within one year | 42/48 | €17,723 | €22,120 | +€4,397 | +24.8% |
| Trade debts | 44 | €3,653 | €8,653 | +€5,001 | +136.9% |
| Suppliers | 440/4 | €3,653 | €8,653 | +€5,001 | +136.9% |
| Taxes, remuneration and social security | 45 | €14,071 | €13,467 | -€604 | -4.3% |
| Taxes | 450/3 | €14,071 | €4,410 | -€9,660 | -68.7% |
| Remuneration and social security | 454/9 | - | €9,057 | +€9,057 | |
| Remuneration, social security and pensions | 62 | - | €25,260 | +€25,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,367 | €2,460 | +€93 | +3.9% |
| Other operating charges | 640/8 | €212 | €100 | -€112 | -52.9% |
| Non-recurring operating charges | 66A | €1,085 | €4,341 | +€3,257 | +300.3% |
| Gross operating margin | 9900 | €13,585 | €58,103 | +€44,518 | +327.7% |
| Operating profit (loss) | 9901 | €9,921 | €25,942 | +€16,021 | +161.5% |
| Financial income | 75/76B | €1,247 | €2,581 | +€1,334 | +106.9% |
| Recurring financial income | 75 | €1,247 | €2,581 | +€1,334 | +106.9% |
| Financial charges | 65/66B | €139 | -€114 | -€252 | |
| Recurring financial charges | 65 | €139 | -€114 | -€252 | |
| Profit (loss) for the period before taxes | 9903 | €11,030 | €28,637 | +€17,607 | +159.6% |
| Income taxes | 67/77 | €3,363 | - | -€3,363 | |
| Profit (loss) for the period | 9904 | €7,667 | €28,637 | +€20,970 | +273.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,667 | €28,637 | +€20,970 | +273.5% |
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 11 October 2026 via checked.be.