SKAUT: 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.
SKAUT
Largest movements
- Receivables within one year -€13,597
down €13,597 (-27.0%), from €50,347 to €36,750
of which Trade receivables: -€8,562
- Profit (loss) carried forward -€17,547
down €17,547 (-47.1%), from €37,279 to €19,732
- Trade debts +€8,298
up €8,298 (+2012.2%), from €412 to €8,710
- Tax, wage and social debts -€4,431
down €4,431 (-45.2%), from €9,810 to €5,379
- Gross operating margin -€28,630
down €28,630, from €10,565 to -€18,064
- Taxes -€5,379
down €5,379 (-100.0%), from €5,379 to €0
- Other operating charges +€852
up €852 (+722.1%), from €118 to €970
- Financial income -€223
down €223 (-11.7%), from €1,916 to €1,692
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 | €51,102 | €37,421 | -€13,681 | -26.8% |
| Fixed assets | 21/28 | €539 | €539 | = | 0.0% |
| Financial fixed assets | 28 | €539 | €539 | = | 0.0% |
| Current assets | 29/58 | €50,563 | €36,882 | -€13,681 | -27.1% |
| Amounts receivable within one year | 40/41 | €50,347 | €36,750 | -€13,597 | -27.0% |
| Trade receivables | 40 | €33,869 | €25,307 | -€8,562 | -25.3% |
| Other amounts receivable | 41 | €16,478 | €11,443 | -€5,035 | -30.6% |
| Cash at bank and in hand | 54/58 | €163 | €43 | -€120 | -73.5% |
| Deferred charges and accrued income | 490/1 | €54 | €89 | +€36 | +66.4% |
| Total equity and liabilities | 10/49 | €51,102 | €37,421 | -€13,681 | -26.8% |
| Equity | 10/15 | €40,879 | €23,332 | -€17,547 | -42.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,279 | €19,732 | -€17,547 | -47.1% |
| Amounts payable | 17/49 | €10,222 | €14,089 | +€3,866 | +37.8% |
| Amounts payable within one year | 42/48 | €10,222 | €14,089 | +€3,866 | +37.8% |
| Trade debts | 44 | €412 | €8,710 | +€8,298 | +2012.2% |
| Suppliers | 440/4 | €412 | €8,710 | +€8,298 | +2012.2% |
| Taxes, remuneration and social security | 45 | €9,810 | €5,379 | -€4,431 | -45.2% |
| Taxes | 450/3 | €9,810 | €5,379 | -€4,431 | -45.2% |
| Other operating charges | 640/8 | €118 | €970 | +€852 | +722.1% |
| Gross operating margin | 9900 | €10,565 | -€18,064 | -€28,630 | |
| Operating profit (loss) | 9901 | €10,447 | -€19,035 | -€29,482 | |
| Financial income | 75/76B | €1,916 | €1,692 | -€223 | -11.7% |
| Recurring financial income | 75 | €1,916 | €1,692 | -€223 | -11.7% |
| Financial charges | 65/66B | €40 | €205 | +€165 | +414.6% |
| Recurring financial charges | 65 | €40 | €205 | +€165 | +414.6% |
| Profit (loss) for the period before taxes | 9903 | €12,323 | -€17,547 | -€29,870 | |
| Income taxes | 67/77 | €5,379 | €0 | -€5,379 | -100.0% |
| Profit (loss) for the period | 9904 | €6,944 | -€17,547 | -€24,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,944 | -€17,547 | -€24,491 |
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 7 October 2026 via checked.be.