SKB: 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.
SKB
Largest movements
- Cash +€351,966
up €351,966 (+15.2%), from €2.3m to €2.7m
mainly Net result for the year (+€669,334) and Other debts (+€583,285)
- Tangible fixed assets +€44,231
up €44,231 (+148.5%), from €29,793 to €74,024
of which Furniture and vehicles: +€33,400
- Other debts +€583,285
up €583,285 (+309.8%), from €188,299 to €771,584
- Trade debts -€135,306
down €135,306 (-46.3%), from €292,337 to €157,030
- Reserves -€102,250
down €102,250 (-3.9%), from €2.6m to €2.5m
of which Distributable reserves: -€102,250
- Tax, wage and social debts +€74,867
up €74,867 (+53.2%), from €140,609 to €215,477
- Gross operating margin +€153,914
up €153,914 (+16.9%), from €912,746 to €1.1m
- Taxes +€97,840
up €97,840 (+33.7%), from €290,609 to €388,449
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 | €3,404,651 | €3,810,103 | +€405,452 | +11.9% |
| Fixed assets | 21/28 | €29,793 | €74,024 | +€44,231 | +148.5% |
| Tangible fixed assets | 22/27 | €29,793 | €74,024 | +€44,231 | +148.5% |
| Plant, machinery and equipment | 23 | €24,097 | €34,929 | +€10,831 | +44.9% |
| Furniture and vehicles | 24 | €5,696 | €39,095 | +€33,400 | +586.4% |
| Current assets | 29/58 | €3,374,859 | €3,736,080 | +€361,221 | +10.7% |
| Stocks and contracts in progress | 3 | €10,500 | - | -€10,500 | |
| Stocks | 30/36 | €10,500 | - | -€10,500 | |
| Amounts receivable within one year | 40/41 | €1,049,838 | €1,068,440 | +€18,602 | +1.8% |
| Trade receivables | 40 | €444,808 | €468,849 | +€24,042 | +5.4% |
| Other amounts receivable | 41 | €605,030 | €599,590 | -€5,440 | -0.9% |
| Cash at bank and in hand | 54/58 | €2,312,305 | €2,664,271 | +€351,966 | +15.2% |
| Deferred charges and accrued income | 490/1 | €2,216 | €3,369 | +€1,153 | +52.0% |
| Total equity and liabilities | 10/49 | €3,404,651 | €3,810,103 | +€405,452 | +11.9% |
| Equity | 10/15 | €2,703,262 | €2,601,012 | -€102,250 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,623,352 | €2,521,102 | -€102,250 | -3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,621,492 | €2,519,242 | -€102,250 | -3.9% |
| Profit (loss) carried forward | 14 | €61,310 | €61,310 | = | 0.0% |
| Amounts payable | 17/49 | €701,389 | €1,209,091 | +€507,702 | +72.4% |
| Amounts payable within one year | 42/48 | €621,245 | €1,144,091 | +€522,846 | +84.2% |
| Trade debts | 44 | €292,337 | €157,030 | -€135,306 | -46.3% |
| Suppliers | 440/4 | €292,337 | €157,030 | -€135,306 | -46.3% |
| Taxes, remuneration and social security | 45 | €140,609 | €215,477 | +€74,867 | +53.2% |
| Taxes | 450/3 | €140,609 | €215,477 | +€74,867 | +53.2% |
| Other amounts payable | 47/48 | €188,299 | €771,584 | +€583,285 | +309.8% |
| Accrued charges and deferred income | 492/3 | €80,144 | €65,000 | -€15,144 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,748 | €14,689 | +€5,941 | +67.9% |
| Other operating charges | 640/8 | €1,048 | €3,139 | +€2,091 | +199.5% |
| Gross operating margin | 9900 | €912,746 | €1,066,660 | +€153,914 | +16.9% |
| Operating profit (loss) | 9901 | €902,950 | €1,048,832 | +€145,882 | +16.2% |
| Financial income | 75/76B | €4,403 | €10,071 | +€5,668 | +128.7% |
| Recurring financial income | 75 | €4,403 | €10,071 | +€5,668 | +128.7% |
| Financial charges | 65/66B | €382 | €1,120 | +€738 | +193.1% |
| Recurring financial charges | 65 | €382 | €1,120 | +€738 | +193.1% |
| Profit (loss) for the period before taxes | 9903 | €906,970 | €1,057,783 | +€150,813 | +16.6% |
| Income taxes | 67/77 | €290,609 | €388,449 | +€97,840 | +33.7% |
| Profit (loss) for the period | 9904 | €616,361 | €669,334 | +€52,973 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €616,361 | €669,334 | +€52,973 | +8.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.