SKISUN CONSTRUCT: 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.
SKISUN CONSTRUCT
Largest movements
- Receivables within one year -€24,869
down €24,869 (-24.8%), from €100,089 to €75,220
of which Trade receivables: -€26,444
- Intangible fixed assets +€18,078
up €18,078 (+686.5%), from €2,633 to €20,711
- Stocks and contracts +€5,554
up €5,554 (+202.0%), from €2,749 to €8,303
- Deferred charges and accrued income -€2,726
no longer reported in 2025 (was €2,726)
- Cash -€1,786
down €1,786 (-35.7%), from €5,002 to €3,215
mainly Investment in fixed assets (net) (-€20,730) and Tax, wage and social debts (-€12,244)
- Tax, wage and social debts -€12,244
down €12,244 (-31.7%), from €38,612 to €26,368
of which Remuneration and social security: -€11,692
- Other debts +€8,075
up €8,075 (+15.3%), from €52,647 to €60,722
- Trade debts -€5,803
down €5,803 (-36.0%), from €16,118 to €10,315
- Profit (loss) carried forward +€4,222
up €4,222 (+25.8%), from -€16,377 to -€12,154
- Gross operating margin +€3,914
up €3,914 (+7.2%), from €54,205 to €58,119
- Staff costs +€1,360
up €1,360 (+2.8%), from €48,505 to €49,865
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 | €113,199 | €107,450 | -€5,749 | -5.1% |
| Fixed assets | 21/28 | €2,633 | €20,711 | +€18,078 | +686.5% |
| Intangible fixed assets | 21 | €2,633 | €20,711 | +€18,078 | +686.5% |
| Current assets | 29/58 | €110,566 | €86,739 | -€23,827 | -21.6% |
| Stocks and contracts in progress | 3 | €2,749 | €8,303 | +€5,554 | +202.0% |
| Stocks | 30/36 | €2,749 | €8,303 | +€5,554 | +202.0% |
| Amounts receivable within one year | 40/41 | €100,089 | €75,220 | -€24,869 | -24.8% |
| Trade receivables | 40 | €83,957 | €57,513 | -€26,444 | -31.5% |
| Other amounts receivable | 41 | €16,132 | €17,707 | +€1,575 | +9.8% |
| Cash at bank and in hand | 54/58 | €5,002 | €3,215 | -€1,786 | -35.7% |
| Deferred charges and accrued income | 490/1 | €2,726 | - | -€2,726 | |
| Total equity and liabilities | 10/49 | €113,199 | €107,450 | -€5,749 | -5.1% |
| Equity | 10/15 | €5,823 | €10,045 | +€4,222 | +72.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,607 | €3,607 | = | 0.0% |
| Distributable reserves | 133 | €3,607 | €3,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,377 | -€12,154 | +€4,222 | +25.8% |
| Amounts payable | 17/49 | €107,376 | €97,405 | -€9,972 | -9.3% |
| Amounts payable within one year | 42/48 | €107,376 | €97,405 | -€9,972 | -9.3% |
| Trade debts | 44 | €16,118 | €10,315 | -€5,803 | -36.0% |
| Suppliers | 440/4 | €16,118 | €10,315 | -€5,803 | -36.0% |
| Taxes, remuneration and social security | 45 | €38,612 | €26,368 | -€12,244 | -31.7% |
| Taxes | 450/3 | €2,546 | €1,993 | -€552 | -21.7% |
| Remuneration and social security | 454/9 | €36,066 | €24,374 | -€11,692 | -32.4% |
| Other amounts payable | 47/48 | €52,647 | €60,722 | +€8,075 | +15.3% |
| Remuneration, social security and pensions | 62 | €48,505 | €49,865 | +€1,360 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,640 | €2,652 | +€12 | +0.5% |
| Other operating charges | 640/8 | €617 | €903 | +€286 | +46.3% |
| Gross operating margin | 9900 | €54,205 | €58,119 | +€3,914 | +7.2% |
| Operating profit (loss) | 9901 | €2,443 | €4,699 | +€2,255 | +92.3% |
| Financial income | 75/76B | €192 | €0 | -€192 | -99.8% |
| Recurring financial income | 75 | €192 | €0 | -€192 | -99.8% |
| Financial charges | 65/66B | €897 | €477 | -€421 | -46.9% |
| Recurring financial charges | 65 | €897 | €477 | -€421 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €1,738 | €4,222 | +€2,484 | +142.9% |
| Profit (loss) for the period | 9904 | €1,738 | €4,222 | +€2,484 | +142.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,738 | €4,222 | +€2,484 | +142.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.