Skarabee: 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.
Skarabee
Largest movements
- Tangible fixed assets -€10,466
down €10,466 (-1.3%), from €792,338 to €781,871
of which Land and buildings: -€11,559
- Debts after one year -€40,679
down €40,679 (-9.2%), from €444,238 to €403,559
- Reserves +€11,446
up €11,446 (+5.2%), from €220,441 to €231,887
- Other operating charges +€24,204
up €24,204 (+653%), from €3,704 to €27,908
- Gross operating margin +€11,695
up €11,695 (+16.3%), from €71,825 to €83,520
- Financial income -€2,345
down €2,345 (-97.3%), from €2,410 to €65
- Taxes -€1,889
down €1,889 (-30.6%), from €6,182 to €4,293
- Financial charges -€1,203
down €1,203 (-5.7%), from €21,022 to €19,819
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 | €911,823 | €887,302 | -€24,521 | -2.7% |
| Fixed assets | 21/28 | €792,793 | €782,326 | -€10,466 | -1.3% |
| Tangible fixed assets | 22/27 | €792,338 | €781,871 | -€10,466 | -1.3% |
| Land and buildings | 22 | €791,466 | €779,907 | -€11,559 | -1.5% |
| Plant, machinery and equipment | 23 | €296 | €1,603 | +€1,307 | +441% |
| Furniture and vehicles | 24 | €575 | €361 | -€214 | -37.2% |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €119,031 | €104,976 | -€14,055 | -11.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,522 | €16,091 | -€5,431 | -25.2% |
| Trade receivables | 40 | €10,813 | €11,769 | +€956 | +8.8% |
| Other amounts receivable | 41 | €10,709 | €4,322 | -€6,387 | -59.6% |
| Cash at bank and in hand | 54/58 | €34,033 | €25,886 | -€8,148 | -23.9% |
| Deferred charges and accrued income | 490/1 | €3,475 | €3,000 | -€476 | -13.7% |
| Total equity and liabilities | 10/49 | €911,823 | €887,302 | -€24,521 | -2.7% |
| Equity | 10/15 | €238,991 | €250,437 | +€11,446 | +4.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €220,441 | €231,887 | +€11,446 | +5.2% |
| Distributable reserves | 133 | €220,441 | €231,887 | +€11,446 | +5.2% |
| Amounts payable | 17/49 | €672,832 | €636,865 | -€35,967 | -5.3% |
| Amounts payable after more than one year | 17 | €444,238 | €403,559 | -€40,679 | -9.2% |
| Financial debts | 170/4 | €444,238 | €403,559 | -€40,679 | -9.2% |
| Amounts payable within one year | 42/48 | €228,594 | €233,306 | +€4,712 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €51,595 | €42,753 | -€8,842 | -17.1% |
| Financial debts | 43 | - | €2,706 | +€2,706 | |
| Credit institutions | 430/8 | - | €2,706 | +€2,706 | |
| Trade debts | 44 | €2,385 | €4,986 | +€2,602 | +109% |
| Suppliers | 440/4 | €2,385 | €4,986 | +€2,602 | +109% |
| Taxes, remuneration and social security | 45 | €11,154 | €17,606 | +€6,452 | +57.8% |
| Taxes | 450/3 | €11,154 | €17,606 | +€6,452 | +57.8% |
| Other amounts payable | 47/48 | €163,460 | €165,255 | +€1,795 | +1.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,041 | €20,120 | -€921 | -4.4% |
| Other operating charges | 640/8 | €3,704 | €27,908 | +€24,204 | +653% |
| Gross operating margin | 9900 | €71,825 | €83,520 | +€11,695 | +16.3% |
| Operating profit (loss) | 9901 | €47,080 | €35,492 | -€11,588 | -24.6% |
| Financial income | 75/76B | €2,410 | €65 | -€2,345 | -97.3% |
| Recurring financial income | 75 | €2,410 | €65 | -€2,345 | -97.3% |
| Financial charges | 65/66B | €21,022 | €19,819 | -€1,203 | -5.7% |
| Recurring financial charges | 65 | €21,022 | €19,819 | -€1,203 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €28,468 | €15,739 | -€12,729 | -44.7% |
| Income taxes | 67/77 | €6,182 | €4,293 | -€1,889 | -30.6% |
| Profit (loss) for the period | 9904 | €22,286 | €11,446 | -€10,840 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,286 | €11,446 | -€10,840 | -48.6% |
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 17 October 2026 via checked.be.