SK CONSULT: 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.
SK CONSULT
Largest movements
- Cash -€47,780
down €47,780 (-67.8%), from €70,450 to €22,670
mainly Contributions, distributions and other (-€110,666) and Deferred charges and accrued income (-€16,004)
- Deferred charges and accrued income +€16,004
up €16,004 (+291.6%), from €5,489 to €21,493
- Receivables within one year -€13,373
down €13,373 (-22.2%), from €60,254 to €46,881
of which Other amounts receivable: -€9,373
- Tangible fixed assets +€7,309
up €7,309 (+207.5%), from €3,522 to €10,831
of which Other tangible fixed assets: +€5,914
- Reserves -€110,207
down €110,207 (-99.6%), from €110,666 to €458
- Other debts +€40,360
up €40,360 (+6921.6%), from €583 to €40,943
- Debts after one year +€28,641
new in 2025: €28,641
- Current portion of long-term debt +€16,140
new in 2025: €16,140
- Tax, wage and social debts -€8,968
down €8,968 (-53.6%), from €16,742 to €7,774
- Gross operating margin -€60,704
down €60,704 (-63.0%), from €96,309 to €35,605
- Taxes -€17,897
down €17,897 (-85.1%), from €21,022 to €3,125
- Financial charges +€3,758
up €3,758 (+227.5%), from €1,652 to €5,410
- Depreciation +€1,282
up €1,282 (+275.9%), from €465 to €1,746
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 | €139,715 | €101,875 | -€37,841 | -27.1% |
| Fixed assets | 21/28 | €3,522 | €10,831 | +€7,309 | +207.5% |
| Tangible fixed assets | 22/27 | €3,522 | €10,831 | +€7,309 | +207.5% |
| Furniture and vehicles | 24 | €3,522 | €4,917 | +€1,395 | +39.6% |
| Other tangible fixed assets | 26 | - | €5,914 | +€5,914 | |
| Current assets | 29/58 | €136,193 | €91,044 | -€45,150 | -33.2% |
| Amounts receivable within one year | 40/41 | €60,254 | €46,881 | -€13,373 | -22.2% |
| Trade receivables | 40 | €22,939 | €18,939 | -€4,001 | -17.4% |
| Other amounts receivable | 41 | €37,315 | €27,942 | -€9,373 | -25.1% |
| Cash at bank and in hand | 54/58 | €70,450 | €22,670 | -€47,780 | -67.8% |
| Deferred charges and accrued income | 490/1 | €5,489 | €21,493 | +€16,004 | +291.6% |
| Total equity and liabilities | 10/49 | €139,715 | €101,875 | -€37,841 | -27.1% |
| Equity | 10/15 | €115,666 | €5,458 | -€110,207 | -95.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €110,666 | €458 | -€110,207 | -99.6% |
| Distributable reserves | 133 | €110,666 | €458 | -€110,207 | -99.6% |
| Amounts payable | 17/49 | €24,050 | €96,416 | +€72,367 | +300.9% |
| Amounts payable after more than one year | 17 | - | €28,641 | +€28,641 | |
| Financial debts | 170/4 | - | €28,641 | +€28,641 | |
| Amounts payable within one year | 42/48 | €23,323 | €67,687 | +€44,364 | +190.2% |
| Current portion of amounts payable after more than one year | 42 | - | €16,140 | +€16,140 | |
| Trade debts | 44 | €5,998 | €2,831 | -€3,167 | -52.8% |
| Suppliers | 440/4 | €5,998 | €2,831 | -€3,167 | -52.8% |
| Taxes, remuneration and social security | 45 | €16,742 | €7,774 | -€8,968 | -53.6% |
| Taxes | 450/3 | €16,742 | €7,774 | -€8,968 | -53.6% |
| Other amounts payable | 47/48 | €583 | €40,943 | +€40,360 | +6921.6% |
| Accrued charges and deferred income | 492/3 | €727 | €88 | -€639 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €1,746 | +€1,282 | +275.9% |
| Other operating charges | 640/8 | €512 | €631 | +€119 | +23.2% |
| Non-recurring operating charges | 66A | - | €24,234 | +€24,234 | |
| Gross operating margin | 9900 | €96,309 | €35,605 | -€60,704 | -63.0% |
| Operating profit (loss) | 9901 | €95,332 | €8,993 | -€86,339 | -90.6% |
| Financial income | 75/76B | €582 | €0 | -€581 | -99.9% |
| Recurring financial income | 75 | €582 | €0 | -€581 | -99.9% |
| Financial charges | 65/66B | €1,652 | €5,410 | +€3,758 | +227.5% |
| Recurring financial charges | 65 | €1,652 | €5,410 | +€3,758 | +227.5% |
| Profit (loss) for the period before taxes | 9903 | €94,262 | €3,583 | -€90,679 | -96.2% |
| Income taxes | 67/77 | €21,022 | €3,125 | -€17,897 | -85.1% |
| Profit (loss) for the period | 9904 | €73,240 | €458 | -€72,782 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,240 | €458 | -€72,782 | -99.4% |
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.