SKAPTO: 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.
SKAPTO
Largest movements
- Receivables within one year +€25,091
up €25,091 (+7.4%), from €336,969 to €362,059
of which Other amounts receivable: +€38,537
- Tax, wage and social debts +€69,082
up €69,082 (+253.4%), from €27,261 to €96,343
of which Remuneration and social security: +€61,473
- Trade debts -€52,827
down €52,827 (-27.6%), from €191,557 to €138,730
- Debts after one year +€14,220
up €14,220 (+15.8%), from €90,000 to €104,220
- Profit (loss) carried forward -€6,641
down €6,641 (-262.8%), from -€2,527 to -€9,168
- Financial income -€85,863
down €85,863 (-100.0%), from €85,863 to €0
- Gross operating margin +€14,492
up €14,492 (+38.4%), from €37,728 to €52,220
- Staff costs +€5,426
up €5,426 (+10.3%), from €52,580 to €58,006
- Taxes -€3,098
down €3,098 (-100.0%), from €3,098 to €0
- Financial charges -€1,942
down €1,942 (-69.4%), from €2,796 to €855
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,634 | €363,837 | +€24,204 | +7.1% |
| Fixed assets | 21/28 | €271 | €271 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €339,363 | €363,566 | +€24,204 | +7.1% |
| Amounts receivable within one year | 40/41 | €336,969 | €362,059 | +€25,091 | +7.4% |
| Trade receivables | 40 | €207,894 | €194,448 | -€13,446 | -6.5% |
| Other amounts receivable | 41 | €129,074 | €167,611 | +€38,537 | +29.9% |
| Cash at bank and in hand | 54/58 | €2,394 | €1,507 | -€887 | -37.0% |
| Total equity and liabilities | 10/49 | €339,634 | €363,837 | +€24,204 | +7.1% |
| Equity | 10/15 | €17,933 | €11,292 | -€6,641 | -37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,527 | -€9,168 | -€6,641 | -262.8% |
| Amounts payable | 17/49 | €321,700 | €352,545 | +€30,845 | +9.6% |
| Amounts payable after more than one year | 17 | €90,000 | €104,220 | +€14,220 | +15.8% |
| Financial debts | 170/4 | €90,000 | €104,220 | +€14,220 | +15.8% |
| Amounts payable within one year | 42/48 | €231,700 | €248,325 | +€16,625 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | - | €400 | +€400 | |
| Trade debts | 44 | €191,557 | €138,730 | -€52,827 | -27.6% |
| Suppliers | 440/4 | €191,557 | €138,730 | -€52,827 | -27.6% |
| Advances received on contracts in progress | 46 | €11,000 | €11,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €27,261 | €96,343 | +€69,082 | +253.4% |
| Taxes | 450/3 | €9,160 | €16,769 | +€7,608 | +83.1% |
| Remuneration and social security | 454/9 | €18,101 | €79,574 | +€61,473 | +339.6% |
| Other amounts payable | 47/48 | €1,882 | €1,852 | -€30 | -1.6% |
| Remuneration, social security and pensions | 62 | €52,580 | €58,006 | +€5,426 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €0 | -€358 | -100.0% |
| Gross operating margin | 9900 | €37,728 | €52,220 | +€14,492 | +38.4% |
| Operating profit (loss) | 9901 | -€15,210 | -€5,786 | +€9,423 | +62.0% |
| Financial income | 75/76B | €85,863 | €0 | -€85,863 | -100.0% |
| Recurring financial income | 75 | €85,863 | €0 | -€85,863 | -100.0% |
| Financial charges | 65/66B | €2,796 | €855 | -€1,942 | -69.4% |
| Recurring financial charges | 65 | €2,796 | €855 | -€1,942 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €67,857 | -€6,641 | -€74,498 | |
| Income taxes | 67/77 | €3,098 | €0 | -€3,098 | -100.0% |
| Profit (loss) for the period | 9904 | €64,759 | -€6,641 | -€71,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,759 | -€6,641 | -€71,400 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.