S.K.Y. Consulting Solution: 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.Y. Consulting Solution
Largest movements
- Cash +€21,206
up €21,206 (+23.2%), from €91,326 to €112,532
mainly Net result for the year (+€35,314) and Deferred charges and accrued income (+€895)
- Reserves +€35,314
up €35,314 (+52.7%), from €66,953 to €102,268
- Tax, wage and social debts -€14,809
down €14,809 (-47.7%), from €31,027 to €16,218
- Gross operating margin +€4,795
up €4,795 (+10.9%), from €43,881 to €48,676
- Taxes +€1,223
up €1,223 (+13.7%), from €8,949 to €10,173
- Other operating charges +€668
up €668 (+97.0%), from €689 to €1,357
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 | €103,111 | €124,475 | +€21,364 | +20.7% |
| Current assets | 29/58 | €103,111 | €124,475 | +€21,364 | +20.7% |
| Amounts receivable within one year | 40/41 | €10,890 | €11,943 | +€1,053 | +9.7% |
| Trade receivables | 40 | €10,890 | €11,943 | +€1,053 | +9.7% |
| Cash at bank and in hand | 54/58 | €91,326 | €112,532 | +€21,206 | +23.2% |
| Deferred charges and accrued income | 490/1 | €895 | €0 | -€895 | -100% |
| Total equity and liabilities | 10/49 | €103,111 | €124,475 | +€21,364 | +20.7% |
| Equity | 10/15 | €69,453 | €104,768 | +€35,314 | +50.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €66,953 | €102,268 | +€35,314 | +52.7% |
| Distributable reserves | 133 | €66,953 | €102,268 | +€35,314 | +52.7% |
| Amounts payable | 17/49 | €33,657 | €19,707 | -€13,950 | -41.4% |
| Amounts payable within one year | 42/48 | €33,657 | €19,611 | -€14,046 | -41.7% |
| Trade debts | 44 | €2,198 | €2,197 | -€2 | -0.1% |
| Suppliers | 440/4 | €2,198 | €2,197 | -€2 | -0.1% |
| Taxes, remuneration and social security | 45 | €31,027 | €16,218 | -€14,809 | -47.7% |
| Taxes | 450/3 | €31,027 | €16,218 | -€14,809 | -47.7% |
| Other amounts payable | 47/48 | €432 | €1,196 | +€764 | +177% |
| Accrued charges and deferred income | 492/3 | - | €96 | +€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €689 | €1,357 | +€668 | +97.0% |
| Gross operating margin | 9900 | €43,881 | €48,676 | +€4,795 | +10.9% |
| Operating profit (loss) | 9901 | €43,193 | €47,320 | +€4,127 | +9.6% |
| Financial charges | 65/66B | €2,148 | €1,833 | -€316 | -14.7% |
| Recurring financial charges | 65 | €2,148 | €1,833 | -€316 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €41,044 | €45,487 | +€4,443 | +10.8% |
| Income taxes | 67/77 | €8,949 | €10,173 | +€1,223 | +13.7% |
| Profit (loss) for the period | 9904 | €32,095 | €35,314 | +€3,219 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,095 | €35,314 | +€3,219 | +10.0% |
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 22 October 2026 via checked.be.