SKALPARTZ: 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.
SKALPARTZ
Largest movements
- Intangible fixed assets +€24,370
new in 2025: €24,370
- Receivables within one year -€4,264
down €4,264 (-89.0%), from €4,790 to €526
- Stocks and contracts +€3,150
up €3,150 (+2.3%), from €138,106 to €141,256
- Tangible fixed assets -€3,000
down €3,000 (-10.5%), from €28,650 to €25,650
of which Other tangible fixed assets: -€1,800
- Tax, wage and social debts +€19,143
up €19,143 (+39.2%), from €48,849 to €67,992
of which Remuneration and social security: +€15,542
- Other debts -€7,431
down €7,431 (-50.9%), from €14,604 to €7,174
- Reserves +€7,215
up €7,215 (+41.8%), from €17,269 to €24,484
- Trade debts +€2,828
up €2,828 (+3.1%), from €91,821 to €94,649
- Turnover +€63,643
up €63,643 (+60.9%), from €104,463 to €168,105
- Purchases and services +€36,222
up €36,222 (+43.1%), from €84,014 to €120,235
- Gross operating margin +€27,421
up €27,421 (+124%), from €22,049 to €49,470
- Staff costs +€14,258
up €14,258 (+75.1%), from €18,997 to €33,255
- Depreciation +€2,933
up €2,933 (+217%), from €1,350 to €4,283
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 | €173,543 | €195,298 | +€21,755 | +12.5% |
| Fixed assets | 21/28 | €28,650 | €50,020 | +€21,370 | +74.6% |
| Intangible fixed assets | 21 | - | €24,370 | +€24,370 | |
| Tangible fixed assets | 22/27 | €28,650 | €25,650 | -€3,000 | -10.5% |
| Plant, machinery and equipment | 23 | €11,400 | €10,200 | -€1,200 | -10.5% |
| Other tangible fixed assets | 26 | €17,250 | €15,450 | -€1,800 | -10.4% |
| Current assets | 29/58 | €144,893 | €145,278 | +€385 | +0.3% |
| Stocks and contracts in progress | 3 | €138,106 | €141,256 | +€3,150 | +2.3% |
| Stocks | 30/36 | €138,106 | €141,256 | +€3,150 | +2.3% |
| Amounts receivable within one year | 40/41 | €4,790 | €526 | -€4,264 | -89.0% |
| Other amounts receivable | 41 | €4,790 | €526 | -€4,264 | -89.0% |
| Cash at bank and in hand | 54/58 | €1,997 | €3,158 | +€1,161 | +58.1% |
| Deferred charges and accrued income | 490/1 | - | €338 | +€338 | |
| Total equity and liabilities | 10/49 | €173,543 | €195,298 | +€21,755 | +12.5% |
| Equity | 10/15 | €18,269 | €25,484 | +€7,215 | +39.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,269 | €24,484 | +€7,215 | +41.8% |
| Distributable reserves | 133 | €17,269 | €24,484 | +€7,215 | +41.8% |
| Amounts payable | 17/49 | €155,274 | €169,814 | +€14,540 | +9.4% |
| Amounts payable within one year | 42/48 | €155,274 | €169,814 | +€14,540 | +9.4% |
| Trade debts | 44 | €91,821 | €94,649 | +€2,828 | +3.1% |
| Suppliers | 440/4 | €91,821 | €94,649 | +€2,828 | +3.1% |
| Taxes, remuneration and social security | 45 | €48,849 | €67,992 | +€19,143 | +39.2% |
| Taxes | 450/3 | €7,878 | €11,478 | +€3,600 | +45.7% |
| Remuneration and social security | 454/9 | €40,971 | €56,514 | +€15,542 | +37.9% |
| Other amounts payable | 47/48 | €14,604 | €7,174 | -€7,431 | -50.9% |
| Turnover | 70 | €104,463 | €168,105 | +€63,643 | +60.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,014 | €120,235 | +€36,222 | +43.1% |
| Remuneration, social security and pensions | 62 | €18,997 | €33,255 | +€14,258 | +75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | €4,283 | +€2,933 | +217% |
| Other operating charges | 640/8 | €1,332 | €1,451 | +€119 | +9.0% |
| Gross operating margin | 9900 | €22,049 | €49,470 | +€27,421 | +124% |
| Operating profit (loss) | 9901 | €370 | €10,481 | +€10,111 | +2,733% |
| Financial charges | 65/66B | €414 | €187 | -€227 | -54.8% |
| Recurring financial charges | 65 | €414 | €187 | -€227 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€44 | €10,294 | +€10,338 | |
| Income taxes | 67/77 | €605 | €3,079 | +€2,474 | +409% |
| Profit (loss) for the period | 9904 | -€649 | €7,215 | +€7,864 | |
| Profit (loss) for the period to be appropriated | 9905 | -€649 | €7,215 | +€7,864 |
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 15 October 2026 via checked.be.