SKA CONSULTANTS: 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.
SKA CONSULTANTS
Largest movements
- Cash -€181,975
down €181,975 (-37.5%), from €485,771 to €303,796
mainly Other debts (-€276,465) and Receivables within one year (-€5,709)
- Other debts -€276,465
down €276,465 (-99.4%), from €278,168 to €1,703
- Reserves +€89,826
up €89,826 (+25.7%), from €349,817 to €439,643
- Tax, wage and social debts +€8,654
up €8,654 (+25.7%), from €33,630 to €42,284
of which Taxes: +€8,854
- Gross operating margin +€15,471
up €15,471 (+13.9%), from €111,081 to €126,552
- Taxes +€5,172
up €5,172 (+16.5%), from €31,257 to €36,429
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 | €668,215 | €490,093 | -€178,122 | -26.7% |
| Fixed assets | 21/28 | €8,246 | €7,510 | -€736 | -8.9% |
| Tangible fixed assets | 22/27 | €8,246 | €7,510 | -€736 | -8.9% |
| Furniture and vehicles | 24 | €3,246 | €2,510 | -€736 | -22.7% |
| Other tangible fixed assets | 26 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €659,969 | €482,583 | -€177,387 | -26.9% |
| Amounts receivable within one year | 40/41 | €35,659 | €41,367 | +€5,709 | +16.0% |
| Trade receivables | 40 | €35,659 | €41,367 | +€5,709 | +16.0% |
| Current investments | 50/53 | €138,540 | €137,420 | -€1,120 | -0.8% |
| Cash at bank and in hand | 54/58 | €485,771 | €303,796 | -€181,975 | -37.5% |
| Total equity and liabilities | 10/49 | €668,215 | €490,093 | -€178,122 | -26.7% |
| Equity | 10/15 | €356,014 | €445,840 | +€89,826 | +25.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €349,817 | €439,643 | +€89,826 | +25.7% |
| Distributable reserves | 133 | €349,817 | €439,643 | +€89,826 | +25.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €312,201 | €44,253 | -€267,948 | -85.8% |
| Amounts payable within one year | 42/48 | €312,041 | €44,093 | -€267,948 | -85.9% |
| Trade debts | 44 | €243 | €105 | -€138 | -56.7% |
| Suppliers | 440/4 | €243 | €105 | -€138 | -56.7% |
| Taxes, remuneration and social security | 45 | €33,630 | €42,284 | +€8,654 | +25.7% |
| Taxes | 450/3 | €29,567 | €38,421 | +€8,854 | +29.9% |
| Remuneration and social security | 454/9 | €4,063 | €3,863 | -€200 | -4.9% |
| Other amounts payable | 47/48 | €278,168 | €1,703 | -€276,465 | -99.4% |
| Accrued charges and deferred income | 492/3 | €160 | €160 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | €736 | +€447 | +155% |
| Other operating charges | 640/8 | €717 | €712 | -€5 | -0.8% |
| Gross operating margin | 9900 | €111,081 | €126,552 | +€15,471 | +13.9% |
| Operating profit (loss) | 9901 | €110,074 | €125,104 | +€15,030 | +13.7% |
| Financial income | 75/76B | €696 | €1,257 | +€561 | +80.6% |
| Recurring financial income | 75 | €696 | €1,257 | +€561 | +80.6% |
| Financial charges | 65/66B | €107 | €106 | -€0 | -0.3% |
| Recurring financial charges | 65 | €107 | €106 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €110,664 | €126,255 | +€15,591 | +14.1% |
| Income taxes | 67/77 | €31,257 | €36,429 | +€5,172 | +16.5% |
| Profit (loss) for the period | 9904 | €79,407 | €89,826 | +€10,419 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,407 | €89,826 | +€10,419 | +13.1% |
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 25 October 2026 via checked.be.