SKARAM: 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.
SKARAM
Largest movements
- Receivables within one year -€7,424
down €7,424 (-36.4%), from €20,383 to €12,959
- Cash +€1,847
up €1,847 (+154.3%), from €1,197 to €3,045
mainly Net result for the year (+€41,970) and Receivables within one year (+€7,424)
- Tangible fixed assets -€537
no longer reported in 2024 (was €537)
- Trade debts -€47,851
no longer reported in 2024 (was €47,851)
- Profit (loss) carried forward +€41,970
up €41,970, from -€34,026 to €7,944
- Tax, wage and social debts -€232
no longer reported in 2024 (was €232)
- Gross operating margin +€28,332
up €28,332 (+199.9%), from €14,175 to €42,507
- Other operating charges -€3,923
no longer reported in 2024 (was €3,923)
- Financial charges -€1,327
no longer reported in 2024 (was €1,327)
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 | €22,117 | €16,004 | -€6,113 | -27.6% |
| Fixed assets | 21/28 | €537 | - | -€537 | |
| Tangible fixed assets | 22/27 | €537 | - | -€537 | |
| Furniture and vehicles | 24 | €537 | - | -€537 | |
| Current assets | 29/58 | €21,580 | €16,004 | -€5,576 | -25.8% |
| Amounts receivable within one year | 40/41 | €20,383 | €12,959 | -€7,424 | -36.4% |
| Other amounts receivable | 41 | €20,383 | €12,959 | -€7,424 | -36.4% |
| Cash at bank and in hand | 54/58 | €1,197 | €3,045 | +€1,847 | +154.3% |
| Total equity and liabilities | 10/49 | €22,117 | €16,004 | -€6,113 | -27.6% |
| Equity | 10/15 | -€25,966 | €16,004 | +€41,970 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| 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 | -€34,026 | €7,944 | +€41,970 | |
| Amounts payable | 17/49 | €48,083 | - | -€48,083 | |
| Amounts payable within one year | 42/48 | €48,083 | - | -€48,083 | |
| Trade debts | 44 | €47,851 | - | -€47,851 | |
| Suppliers | 440/4 | €47,851 | - | -€47,851 | |
| Taxes, remuneration and social security | 45 | €232 | - | -€232 | |
| Taxes | 450/3 | €232 | - | -€232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €537 | -€257 | -32.3% |
| Other operating charges | 640/8 | €3,923 | - | -€3,923 | |
| Gross operating margin | 9900 | €14,175 | €42,507 | +€28,332 | +199.9% |
| Operating profit (loss) | 9901 | €9,459 | €41,970 | +€32,511 | +343.7% |
| Financial charges | 65/66B | €1,327 | - | -€1,327 | |
| Recurring financial charges | 65 | €1,327 | - | -€1,327 | |
| Profit (loss) for the period before taxes | 9903 | €8,131 | €41,970 | +€33,839 | +416.2% |
| Profit (loss) for the period | 9904 | €8,131 | €41,970 | +€33,839 | +416.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,131 | €41,970 | +€33,839 | +416.2% |
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 12 October 2026 via checked.be.