SketchMe: 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.
SketchMe
Largest movements
- Cash +€127,196
up €127,196 (+161.7%), from €78,665 to €205,861
mainly Net result for the year (+€269,172) and Tax, wage and social debts (+€43,306)
- Receivables within one year +€68,581
up €68,581 (+8.6%), from €797,722 to €866,303
of which Other amounts receivable: +€203,148
- Tangible fixed assets +€16,237
up €16,237 (+24.5%), from €66,347 to €82,584
of which Furniture and vehicles: +€17,435
- Reserves +€269,172
up €269,172 (+40.9%), from €658,331 to €927,503
of which Distributable reserves: +€269,172
- Trade debts -€110,719
down €110,719 (-56.3%), from €196,646 to €85,927
- Tax, wage and social debts +€43,306
up €43,306 (+43.9%), from €98,619 to €141,924
- Taxes +€46,218
up €46,218 (+55.2%), from €83,692 to €129,909
- Gross operating margin +€42,248
up €42,248 (+12.0%), from €353,032 to €395,280
- Financial income +€12,995
up €12,995 (+78.4%), from €16,578 to €29,573
- Depreciation -€5,137
down €5,137 (-28.1%), from €18,259 to €13,123
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 | €972,195 | €1,174,423 | +€202,228 | +20.8% |
| Fixed assets | 21/28 | €66,547 | €82,784 | +€16,237 | +24.4% |
| Tangible fixed assets | 22/27 | €66,347 | €82,584 | +€16,237 | +24.5% |
| Plant, machinery and equipment | 23 | €9,335 | €8,137 | -€1,198 | -12.8% |
| Furniture and vehicles | 24 | €57,012 | €74,446 | +€17,435 | +30.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €905,649 | €1,091,640 | +€185,991 | +20.5% |
| Amounts receivable within one year | 40/41 | €797,722 | €866,303 | +€68,581 | +8.6% |
| Trade receivables | 40 | €254,452 | €119,885 | -€134,567 | -52.9% |
| Other amounts receivable | 41 | €543,270 | €746,418 | +€203,148 | +37.4% |
| Cash at bank and in hand | 54/58 | €78,665 | €205,861 | +€127,196 | +161.7% |
| Deferred charges and accrued income | 490/1 | €29,262 | €19,476 | -€9,786 | -33.4% |
| Total equity and liabilities | 10/49 | €972,195 | €1,174,423 | +€202,228 | +20.8% |
| Equity | 10/15 | €676,931 | €946,103 | +€269,172 | +39.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €658,331 | €927,503 | +€269,172 | +40.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €658,331 | €927,503 | +€269,172 | +40.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €295,265 | €228,321 | -€66,944 | -22.7% |
| Amounts payable within one year | 42/48 | €295,265 | €227,851 | -€67,413 | -22.8% |
| Trade debts | 44 | €196,646 | €85,927 | -€110,719 | -56.3% |
| Suppliers | 440/4 | €196,646 | €85,927 | -€110,719 | -56.3% |
| Taxes, remuneration and social security | 45 | €98,619 | €141,924 | +€43,306 | +43.9% |
| Taxes | 450/3 | €98,619 | €141,924 | +€43,306 | +43.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €469 | +€469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,259 | €13,123 | -€5,137 | -28.1% |
| Other operating charges | 640/8 | €694 | €1,852 | +€1,158 | +167.0% |
| Non-recurring operating charges | 66A | - | €9,694 | +€9,694 | |
| Gross operating margin | 9900 | €353,032 | €395,280 | +€42,248 | +12.0% |
| Operating profit (loss) | 9901 | €334,079 | €370,611 | +€36,532 | +10.9% |
| Financial income | 75/76B | €16,578 | €29,573 | +€12,995 | +78.4% |
| Recurring financial income | 75 | €16,578 | €29,573 | +€12,995 | +78.4% |
| Financial charges | 65/66B | €763 | €1,103 | +€340 | +44.6% |
| Recurring financial charges | 65 | €763 | €1,103 | +€340 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €349,894 | €399,081 | +€49,187 | +14.1% |
| Income taxes | 67/77 | €83,692 | €129,909 | +€46,218 | +55.2% |
| Profit (loss) for the period | 9904 | €266,202 | €269,172 | +€2,970 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €266,202 | €269,172 | +€2,970 | +1.1% |
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 9 October 2026 via checked.be.