SKAPHOS CONSULT: 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.
SKAPHOS CONSULT
Largest movements
- Cash +€37,904
up €37,904 (+2,509%), from €1,510 to €39,415
mainly Net result for the year (+€26,197) and Tax, wage and social debts (+€17,600)
- Receivables within one year +€13,673
new in 2025: €13,673
- Profit (loss) carried forward +€26,197
up €26,197, from -€2,199 to €23,999
- Tax, wage and social debts +€17,600
new in 2025: €17,600
- Other debts +€11,755
new in 2025: €11,755
- Trade debts -€5,536
down €5,536 (-98.2%), from €5,637 to €102
- Accrued charges and deferred income +€1,067
new in 2025: €1,067
- Gross operating margin +€35,076
up €35,076, from -€2,196 to €32,880
- Taxes +€6,188
new in 2025: €6,188
- Depreciation +€490
up €490 (+18,506%), from €3 to €493
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 | €6,438 | €57,522 | +€51,084 | +793% |
| Fixed assets | 21/28 | €4,928 | €4,435 | -€493 | -10.0% |
| Tangible fixed assets | 22/27 | €4,928 | €4,435 | -€493 | -10.0% |
| Other tangible fixed assets | 26 | €4,928 | €4,435 | -€493 | -10.0% |
| Current assets | 29/58 | €1,510 | €53,088 | +€51,577 | +3,415% |
| Amounts receivable within one year | 40/41 | - | €13,673 | +€13,673 | |
| Trade receivables | 40 | - | €13,673 | +€13,673 | |
| Cash at bank and in hand | 54/58 | €1,510 | €39,415 | +€37,904 | +2,509% |
| Total equity and liabilities | 10/49 | €6,438 | €57,522 | +€51,084 | +793% |
| Equity | 10/15 | €801 | €26,999 | +€26,197 | +3,270% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,199 | €23,999 | +€26,197 | |
| Amounts payable | 17/49 | €5,637 | €30,524 | +€24,887 | +441% |
| Amounts payable within one year | 42/48 | €5,637 | €29,457 | +€23,820 | +423% |
| Trade debts | 44 | €5,637 | €102 | -€5,536 | -98.2% |
| Suppliers | 440/4 | €5,637 | €102 | -€5,536 | -98.2% |
| Taxes, remuneration and social security | 45 | - | €17,600 | +€17,600 | |
| Taxes | 450/3 | - | €17,600 | +€17,600 | |
| Other amounts payable | 47/48 | - | €11,755 | +€11,755 | |
| Accrued charges and deferred income | 492/3 | - | €1,067 | +€1,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €493 | +€490 | +18,506% |
| Gross operating margin | 9900 | -€2,196 | €32,880 | +€35,076 | |
| Operating profit (loss) | 9901 | -€2,199 | €32,387 | +€34,586 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €1 | +€1 | |
| Recurring financial charges | 65 | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | -€2,199 | €32,386 | +€34,585 | |
| Income taxes | 67/77 | - | €6,188 | +€6,188 | |
| Profit (loss) for the period | 9904 | -€2,199 | €26,197 | +€28,396 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,199 | €26,197 | +€28,396 |
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 23 October 2026 via checked.be.