SKATOON: what changed
Two fiscal 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.
SKATOON
Largest movements
- Cash -€96,904
down €96,904 (-52.2%), from €185,795 to €88,891
mainly Net result for the year (-€37,332) and Contributions, distributions and other (-€35,000)
- Receivables within one year +€15,102
up €15,102 (+42.7%), from €35,387 to €50,489
of which Trade receivables: +€9,855
- Deferred charges and accrued income -€4,080
down €4,080 (-24.2%), from €16,840 to €12,760
- Receivables after one year -€3,225
down €3,225 (-35.3%), from €9,136 to €5,911
- Reserves -€72,332
down €72,332 (-35.0%), from €206,414 to €134,082
- Trade debts -€11,677
down €11,677 (-89.8%), from €13,009 to €1,333
- Tax, wage and social debts -€7,141
down €7,141 (-99.2%), from €7,198 to €57
- Write-downs +€134,326
new in 2025: €134,326
- Gross operating margin +€17,074
up €17,074 (+20.3%), from €84,058 to €101,133
- Taxes -€16,634
down €16,634 (-98.7%), from €16,854 to €219
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.
Cash bridge derived
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 | €249,129 | €160,046 | -€89,083 | -35.8% |
| Fixed assets | 21/28 | €1,971 | €1,994 | +€24 | +1.2% |
| Tangible fixed assets | 22/27 | €1,971 | €1,994 | +€24 | +1.2% |
| Plant, machinery and equipment | 23 | €1,264 | €1,773 | +€510 | +40.3% |
| Other tangible fixed assets | 26 | €707 | €221 | -€486 | -68.7% |
| Current assets | 29/58 | €247,158 | €158,051 | -€89,107 | -36.1% |
| Amounts receivable after more than one year | 29 | €9,136 | €5,911 | -€3,225 | -35.3% |
| Other amounts receivable | 291 | €9,136 | €5,911 | -€3,225 | -35.3% |
| Amounts receivable within one year | 40/41 | €35,387 | €50,489 | +€15,102 | +42.7% |
| Trade receivables | 40 | €18,353 | €28,208 | +€9,855 | +53.7% |
| Other amounts receivable | 41 | €17,034 | €22,281 | +€5,247 | +30.8% |
| Cash at bank and in hand | 54/58 | €185,795 | €88,891 | -€96,904 | -52.2% |
| Deferred charges and accrued income | 490/1 | €16,840 | €12,760 | -€4,080 | -24.2% |
| Total equity and liabilities | 10/49 | €249,129 | €160,046 | -€89,083 | -35.8% |
| Equity | 10/15 | €225,014 | €152,682 | -€72,332 | -32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,414 | €134,082 | -€72,332 | -35.0% |
| Distributable reserves | 133 | €206,414 | €134,082 | -€72,332 | -35.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,115 | €7,364 | -€16,751 | -69.5% |
| Amounts payable within one year | 42/48 | €24,115 | €7,364 | -€16,751 | -69.5% |
| Trade debts | 44 | €13,009 | €1,333 | -€11,677 | -89.8% |
| Suppliers | 440/4 | €13,009 | €1,333 | -€11,677 | -89.8% |
| Taxes, remuneration and social security | 45 | €7,198 | €57 | -€7,141 | -99.2% |
| Taxes | 450/3 | €7,198 | €57 | -€7,141 | -99.2% |
| Other amounts payable | 47/48 | €3,907 | €5,974 | +€2,067 | +52.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €743 | €1,180 | +€436 | +58.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €134,326 | +€134,326 | |
| Other operating charges | 640/8 | €803 | €944 | +€141 | +17.6% |
| Gross operating margin | 9900 | €84,058 | €101,133 | +€17,074 | +20.3% |
| Operating profit (loss) | 9901 | €82,512 | -€35,316 | -€117,829 | |
| Financial income | 75/76B | €484 | €113 | -€371 | -76.7% |
| Recurring financial income | 75 | €484 | €113 | -€371 | -76.7% |
| Financial charges | 65/66B | €2,582 | €1,909 | -€673 | -26.1% |
| Recurring financial charges | 65 | €2,582 | €1,909 | -€673 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €80,415 | -€37,113 | -€117,528 | |
| Income taxes | 67/77 | €16,854 | €219 | -€16,634 | -98.7% |
| Profit (loss) for the period | 9904 | €63,561 | -€37,332 | -€100,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,561 | -€37,332 | -€100,893 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.