S & K TRADE: 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 TRADE
Largest movements
- Tangible fixed assets -€23,849
down €23,849 (-3.3%), from €724,587 to €700,738
of which Land and buildings: -€23,129
- Other debts -€21,347
down €21,347 (-3.6%), from €587,652 to €566,305
- Gross operating margin +€6,008
up €6,008 (+32.1%), from €18,719 to €24,728
- Other operating charges -€915
down €915 (-40.9%), from €2,236 to €1,321
- Depreciation -€336
down €336 (-1.4%), from €24,185 to €23,849
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 | €727,163 | €702,465 | -€24,697 | -3.4% |
| Fixed assets | 21/28 | €724,637 | €700,788 | -€23,849 | -3.3% |
| Tangible fixed assets | 22/27 | €724,587 | €700,738 | -€23,849 | -3.3% |
| Land and buildings | 22 | €718,177 | €695,048 | -€23,129 | -3.2% |
| Plant, machinery and equipment | 23 | €2,160 | €1,440 | -€720 | -33.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,250 | €4,250 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,525 | €1,678 | -€848 | -33.6% |
| Cash at bank and in hand | 54/58 | €1,442 | €755 | -€687 | -47.7% |
| Deferred charges and accrued income | 490/1 | €1,084 | €923 | -€161 | -14.8% |
| Total equity and liabilities | 10/49 | €727,163 | €702,465 | -€24,697 | -3.4% |
| Equity | 10/15 | €136,260 | €135,539 | -€721 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,160 | €132,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €130,300 | €132,160 | +€1,860 | +1.4% |
| Profit (loss) carried forward | 14 | -€14,500 | -€15,221 | -€721 | -5.0% |
| Amounts payable | 17/49 | €590,903 | €566,926 | -€23,977 | -4.1% |
| Amounts payable within one year | 42/48 | €590,777 | €566,926 | -€23,851 | -4.0% |
| Trade debts | 44 | €2,991 | €376 | -€2,615 | -87.4% |
| Suppliers | 440/4 | €2,991 | €376 | -€2,615 | -87.4% |
| Taxes, remuneration and social security | 45 | €134 | €245 | +€111 | +82.6% |
| Taxes | 450/3 | €134 | €245 | +€111 | +82.6% |
| Other amounts payable | 47/48 | €587,652 | €566,305 | -€21,347 | -3.6% |
| Accrued charges and deferred income | 492/3 | €126 | €0 | -€126 | -100% |
| Non-recurring operating income | 76A | - | €1,041 | +€1,041 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,185 | €23,849 | -€336 | -1.4% |
| Other operating charges | 640/8 | €2,236 | €1,321 | -€915 | -40.9% |
| Gross operating margin | 9900 | €18,719 | €24,728 | +€6,008 | +32.1% |
| Operating profit (loss) | 9901 | -€7,702 | -€443 | +€7,259 | +94.3% |
| Financial income | 75/76B | €2 | €5 | +€2 | +112% |
| Recurring financial income | 75 | €2 | €5 | +€2 | +112% |
| Financial charges | 65/66B | €120 | €141 | +€21 | +17.6% |
| Recurring financial charges | 65 | €120 | €141 | +€21 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,820 | -€579 | +€7,240 | +92.6% |
| Income taxes | 67/77 | €135 | €141 | +€7 | +4.8% |
| Profit (loss) for the period | 9904 | -€7,955 | -€721 | +€7,234 | +90.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,955 | -€721 | +€7,234 | +90.9% |
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 17 October 2026 via checked.be.