S.K. ENTERPRISES: 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.
S.K. ENTERPRISES
Largest movements
- Stocks and contracts -€5,000
down €5,000 (-10.0%), from €50,000 to €45,000
- Deferred charges and accrued income +€754
up €754 (+470%), from €160 to €914
- Other debts -€13,041
down €13,041 (-36.4%), from €35,832 to €22,791
- Tax, wage and social debts +€8,105
up €8,105 (+201%), from €4,032 to €12,137
of which Remuneration and social security: +€8,520
- Profit (loss) carried forward -€3,110
down €3,110 (-48.4%), from €6,423 to €3,313
- Trade debts +€2,935
up €2,935 (+126%), from €2,323 to €5,258
- Gross operating margin +€9,651
up €9,651 (+57.2%), from €16,863 to €26,515
- Staff costs +€7,836
up €7,836 (+52.7%), from €14,870 to €22,707
- Other operating charges +€4,080
up €4,080 (+392%), from €1,042 to €5,122
- Financial charges +€1,702
up €1,702, from -€425 to €1,276
- Taxes +€440
up €440 (+551%), from €80 to €520
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 | €57,610 | €52,499 | -€5,111 | -8.9% |
| Fixed assets | 21/28 | €476 | €0 | -€476 | -100% |
| Financial fixed assets | 28 | €476 | €0 | -€476 | -100% |
| Current assets | 29/58 | €57,133 | €52,499 | -€4,635 | -8.1% |
| Stocks and contracts in progress | 3 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Stocks | 30/36 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Amounts receivable within one year | 40/41 | €369 | €7 | -€362 | -98.0% |
| Other amounts receivable | 41 | €369 | €7 | -€362 | -98.0% |
| Cash at bank and in hand | 54/58 | €6,603 | €6,577 | -€26 | -0.4% |
| Deferred charges and accrued income | 490/1 | €160 | €914 | +€754 | +470% |
| Total equity and liabilities | 10/49 | €57,610 | €52,499 | -€5,111 | -8.9% |
| Equity | 10/15 | €15,423 | €12,313 | -€3,110 | -20.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,423 | €3,313 | -€3,110 | -48.4% |
| Amounts payable | 17/49 | €42,187 | €40,186 | -€2,001 | -4.7% |
| Amounts payable within one year | 42/48 | €42,187 | €40,186 | -€2,001 | -4.7% |
| Trade debts | 44 | €2,323 | €5,258 | +€2,935 | +126% |
| Suppliers | 440/4 | €2,323 | €5,258 | +€2,935 | +126% |
| Taxes, remuneration and social security | 45 | €4,032 | €12,137 | +€8,105 | +201% |
| Taxes | 450/3 | €1,338 | €923 | -€415 | -31.0% |
| Remuneration and social security | 454/9 | €2,694 | €11,213 | +€8,520 | +316% |
| Other amounts payable | 47/48 | €35,832 | €22,791 | -€13,041 | -36.4% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | €14,870 | €22,707 | +€7,836 | +52.7% |
| Other operating charges | 640/8 | €1,042 | €5,122 | +€4,080 | +392% |
| Gross operating margin | 9900 | €16,863 | €26,515 | +€9,651 | +57.2% |
| Operating profit (loss) | 9901 | €951 | -€1,314 | -€2,265 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | -€425 | €1,276 | +€1,702 | |
| Recurring financial charges | 65 | -€425 | €1,276 | +€1,702 | |
| Profit (loss) for the period before taxes | 9903 | €1,377 | -€2,590 | -€3,967 | |
| Income taxes | 67/77 | €80 | €520 | +€440 | +551% |
| Profit (loss) for the period | 9904 | €1,297 | -€3,110 | -€4,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,297 | -€3,110 | -€4,407 |
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 27 October 2026 via checked.be.