Skafos: 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.
Skafos
Largest movements
- Cash -€241,538
down €241,538 (-74.4%), from €324,441 to €82,902
mainly Contributions, distributions and other (-€427,837) and Tax, wage and social debts (-€35,789)
- Tangible fixed assets -€12,081
down €12,081 (-35.3%), from €34,178 to €22,097
- Receivables within one year +€8,693
up €8,693 (+43.0%), from €20,223 to €28,916
of which Other amounts receivable: +€8,136
- Profit (loss) carried forward -€310,779
down €310,779 (-100%), from €310,779 to €0
- Other debts +€106,881
up €106,881 (+3,463%), from €3,087 to €109,967
- Tax, wage and social debts -€35,789
down €35,789 (-76.8%), from €46,574 to €10,785
of which Taxes: -€30,172
- Debts after one year -€6,757
down €6,757 (-100%), from €6,757 to €0
- Gross operating margin +€11,940
up €11,940 (+7.8%), from €152,250 to €164,190
- Taxes +€3,247
up €3,247 (+10.5%), from €31,022 to €34,269
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €380,650 | €136,842 | -€243,808 | -64.1% |
| Fixed assets | 21/28 | €34,178 | €22,097 | -€12,081 | -35.3% |
| Tangible fixed assets | 22/27 | €34,178 | €22,097 | -€12,081 | -35.3% |
| Furniture and vehicles | 24 | €34,178 | €22,097 | -€12,081 | -35.3% |
| Current assets | 29/58 | €346,473 | €114,745 | -€231,727 | -66.9% |
| Amounts receivable within one year | 40/41 | €20,223 | €28,916 | +€8,693 | +43.0% |
| Trade receivables | 40 | €20,223 | €20,780 | +€557 | +2.8% |
| Other amounts receivable | 41 | - | €8,136 | +€8,136 | |
| Cash at bank and in hand | 54/58 | €324,441 | €82,902 | -€241,538 | -74.4% |
| Deferred charges and accrued income | 490/1 | €1,809 | €2,927 | +€1,118 | +61.8% |
| Total equity and liabilities | 10/49 | €380,650 | €136,842 | -€243,808 | -64.1% |
| Equity | 10/15 | €313,779 | €3,000 | -€310,779 | -99.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €310,779 | €0 | -€310,779 | -100% |
| Amounts payable | 17/49 | €66,871 | €133,842 | +€66,971 | +100% |
| Amounts payable after more than one year | 17 | €6,757 | €0 | -€6,757 | -100% |
| Financial debts | 170/4 | €6,757 | €0 | -€6,757 | -100% |
| Amounts payable within one year | 42/48 | €60,074 | €133,842 | +€73,768 | +123% |
| Current portion of amounts payable after more than one year | 42 | €7,053 | €6,757 | -€296 | -4.2% |
| Trade debts | 44 | €3,360 | €6,333 | +€2,973 | +88.5% |
| Suppliers | 440/4 | €3,360 | €6,333 | +€2,973 | +88.5% |
| Taxes, remuneration and social security | 45 | €46,574 | €10,785 | -€35,789 | -76.8% |
| Taxes | 450/3 | €40,958 | €10,785 | -€30,172 | -73.7% |
| Remuneration and social security | 454/9 | €5,617 | €0 | -€5,617 | -100% |
| Other amounts payable | 47/48 | €3,087 | €109,967 | +€106,881 | +3,463% |
| Accrued charges and deferred income | 492/3 | €41 | €0 | -€41 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,737 | €12,081 | +€344 | +2.9% |
| Other operating charges | 640/8 | €425 | €796 | +€370 | +87.1% |
| Gross operating margin | 9900 | €152,250 | €164,190 | +€11,940 | +7.8% |
| Operating profit (loss) | 9901 | €140,088 | €151,313 | +€11,225 | +8.0% |
| Financial income | 75/76B | €994 | €1,351 | +€357 | +35.9% |
| Recurring financial income | 75 | €994 | €1,351 | +€357 | +35.9% |
| Financial charges | 65/66B | €1,554 | €1,338 | -€217 | -13.9% |
| Recurring financial charges | 65 | €1,554 | €1,338 | -€217 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €139,528 | €151,327 | +€11,799 | +8.5% |
| Income taxes | 67/77 | €31,022 | €34,269 | +€3,247 | +10.5% |
| Profit (loss) for the period | 9904 | €108,506 | €117,058 | +€8,552 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €108,506 | €117,058 | +€8,552 | +7.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.