SKALES: what changed
Two fiscal 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.
SKALES
Largest movements
- Cash +€3,026
up €3,026 (+27.9%), from €10,857 to €13,883
mainly Trade debts (+€20,585) and Deferred charges and accrued income (+€565)
- Receivables within one year +€1,787
up €1,787 (+10.8%), from €16,568 to €18,355
of which Other amounts receivable: +€13,911
- Tangible fixed assets +€840
new in 2025: €840
- Deferred charges and accrued income -€565
no longer reported in 2025 (was €565)
- Trade debts +€20,585
new in 2025: €20,585
of which Suppliers: +€20,115
- Profit (loss) carried forward -€9,507
new in 2025: -€9,507
- Tax, wage and social debts -€5,989
down €5,989 (-71.1%), from €8,425 to €2,436
of which Taxes: -€7,703
- Gross operating margin -€21,971
down €21,971 (-76.0%), from €28,891 to €6,920
- Staff costs +€8,343
up €8,343 (+130.6%), from €6,391 to €14,734
- Taxes -€5,839
down €5,839 (-98.8%), from €5,911 to €72
- Other operating charges +€407
up €407 (+78.4%), from €518 to €925
- Depreciation +€400
new in 2025: €400
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 | €27,990 | €33,078 | +€5,089 | +18.2% |
| Fixed assets | 21/28 | - | €840 | +€840 | |
| Tangible fixed assets | 22/27 | - | €840 | +€840 | |
| Plant, machinery and equipment | 23 | - | €840 | +€840 | |
| Current assets | 29/58 | €27,990 | €32,238 | +€4,248 | +15.2% |
| Amounts receivable within one year | 40/41 | €16,568 | €18,355 | +€1,787 | +10.8% |
| Trade receivables | 40 | €12,124 | - | -€12,124 | |
| Other amounts receivable | 41 | €4,444 | €18,355 | +€13,911 | +313.1% |
| Cash at bank and in hand | 54/58 | €10,857 | €13,883 | +€3,026 | +27.9% |
| Deferred charges and accrued income | 490/1 | €565 | - | -€565 | |
| Total equity and liabilities | 10/49 | €27,990 | €33,078 | +€5,089 | +18.2% |
| Equity | 10/15 | €19,565 | €10,057 | -€9,507 | -48.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €15,565 | €15,565 | = | 0.0% |
| Distributable reserves | 133 | €15,565 | €15,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,507 | -€9,507 | |
| Amounts payable | 17/49 | €8,425 | €23,021 | +€14,596 | +173.2% |
| Amounts payable within one year | 42/48 | €8,425 | €23,021 | +€14,596 | +173.2% |
| Trade debts | 44 | - | €20,585 | +€20,585 | |
| Suppliers | 440/4 | - | €20,115 | +€20,115 | |
| Bills of exchange payable | 441 | - | €470 | +€470 | |
| Taxes, remuneration and social security | 45 | €8,425 | €2,436 | -€5,989 | -71.1% |
| Taxes | 450/3 | €8,366 | €663 | -€7,703 | -92.1% |
| Remuneration and social security | 454/9 | €59 | €1,773 | +€1,714 | +2888.3% |
| Remuneration, social security and pensions | 62 | €6,391 | €14,734 | +€8,343 | +130.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €518 | €925 | +€407 | +78.4% |
| Gross operating margin | 9900 | €28,891 | €6,920 | -€21,971 | -76.0% |
| Operating profit (loss) | 9901 | €21,983 | -€9,138 | -€31,121 | |
| Financial charges | 65/66B | €507 | €297 | -€209 | -41.3% |
| Recurring financial charges | 65 | €507 | €297 | -€209 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €21,476 | -€9,436 | -€30,911 | |
| Income taxes | 67/77 | €5,911 | €72 | -€5,839 | -98.8% |
| Profit (loss) for the period | 9904 | €15,565 | -€9,507 | -€25,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,565 | -€9,507 | -€25,072 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.