SK CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€40,785
down €40,785 (-8.9%), from €459,153 to €418,368
- Receivables within one year +€22,172
up €22,172 (+84.7%), from €26,161 to €48,333
of which Trade receivables: +€20,318
- Cash -€12,914
down €12,914 (-15.3%), from €84,587 to €71,673
mainly Debts after one year (-€61,843) and Receivables within one year (-€22,172)
- Debts after one year -€61,843
down €61,843 (-20.2%), from €305,685 to €243,842
- Reserves +€29,685
up €29,685 (+16.4%), from €180,790 to €210,475
- Current portion of long-term debt -€9,183
down €9,183 (-23.8%), from €38,526 to €29,343
- Trade debts +€7,544
up €7,544 (+259%), from €2,912 to €10,457
- Gross operating margin -€17,116
down €17,116 (-14.0%), from €122,514 to €105,398
- Financial charges -€5,526
down €5,526 (-42.4%), from €13,026 to €7,499
- Taxes -€4,577
down €4,577 (-22.5%), from €20,364 to €15,787
- Depreciation +€3,516
up €3,516 (+9.4%), from €37,269 to €40,785
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 | €570,151 | €538,624 | -€31,528 | -5.5% |
| Fixed assets | 21/28 | €459,403 | €418,618 | -€40,785 | -8.9% |
| Tangible fixed assets | 22/27 | €459,153 | €418,368 | -€40,785 | -8.9% |
| Land and buildings | 22 | €415,043 | €397,552 | -€17,491 | -4.2% |
| Plant, machinery and equipment | 23 | €25,308 | €14,876 | -€10,431 | -41.2% |
| Furniture and vehicles | 24 | €18,802 | €5,939 | -€12,863 | -68.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €110,749 | €120,006 | +€9,257 | +8.4% |
| Amounts receivable within one year | 40/41 | €26,161 | €48,333 | +€22,172 | +84.7% |
| Trade receivables | 40 | €15,706 | €36,025 | +€20,318 | +129% |
| Other amounts receivable | 41 | €10,455 | €12,308 | +€1,853 | +17.7% |
| Cash at bank and in hand | 54/58 | €84,587 | €71,673 | -€12,914 | -15.3% |
| Total equity and liabilities | 10/49 | €570,151 | €538,624 | -€31,528 | -5.5% |
| Equity | 10/15 | €199,340 | €229,025 | +€29,685 | +14.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €180,790 | €210,475 | +€29,685 | +16.4% |
| Distributable reserves | 133 | €180,790 | €210,475 | +€29,685 | +16.4% |
| Amounts payable | 17/49 | €370,812 | €309,599 | -€61,213 | -16.5% |
| Amounts payable after more than one year | 17 | €305,685 | €243,842 | -€61,843 | -20.2% |
| Financial debts | 170/4 | €305,685 | €243,842 | -€61,843 | -20.2% |
| Amounts payable within one year | 42/48 | €65,127 | €65,757 | +€630 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €38,526 | €29,343 | -€9,183 | -23.8% |
| Trade debts | 44 | €2,912 | €10,457 | +€7,544 | +259% |
| Suppliers | 440/4 | €2,912 | €10,457 | +€7,544 | +259% |
| Taxes, remuneration and social security | 45 | €21,006 | €25,957 | +€4,951 | +23.6% |
| Taxes | 450/3 | €21,006 | €25,957 | +€4,951 | +23.6% |
| Other amounts payable | 47/48 | €2,683 | - | -€2,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,269 | €40,785 | +€3,516 | +9.4% |
| Other operating charges | 640/8 | €3,586 | €3,354 | -€231 | -6.5% |
| Gross operating margin | 9900 | €122,514 | €105,398 | -€17,116 | -14.0% |
| Operating profit (loss) | 9901 | €81,659 | €61,259 | -€20,400 | -25.0% |
| Financial income | 75/76B | €318 | €409 | +€91 | +28.6% |
| Recurring financial income | 75 | €318 | €409 | +€91 | +28.6% |
| Financial charges | 65/66B | €13,026 | €7,499 | -€5,526 | -42.4% |
| Recurring financial charges | 65 | €13,026 | €7,499 | -€5,526 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €68,951 | €54,168 | -€14,783 | -21.4% |
| Income taxes | 67/77 | €20,364 | €15,787 | -€4,577 | -22.5% |
| Profit (loss) for the period | 9904 | €48,587 | €38,381 | -€10,206 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,587 | €38,381 | -€10,206 | -21.0% |
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 31 October 2026 via checked.be.