SKL 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.
SKL Construct
Largest movements
- Receivables within one year +€35,326
up €35,326 (+147.5%), from €23,958 to €59,284
of which Trade receivables: +€32,452
- Tangible fixed assets +€10,540
new in 2023: €10,540
- Deferred charges and accrued income -€1,695
no longer reported in 2023 (was €1,695)
- Trade debts +€21,264
up €21,264 (+266.3%), from €7,985 to €29,249
- Debts after one year +€14,609
new in 2023: €14,609
- Tax, wage and social debts +€5,810
up €5,810 (+104.4%), from €5,564 to €11,374
- Current portion of long-term debt +€4,641
new in 2023: €4,641
- Other debts -€3,574
no longer reported in 2023 (was €3,574)
- Gross operating margin -€5,916
down €5,916 (-56.5%), from €10,467 to €4,551
- Taxes -€2,459
down €2,459, from €2,400 to -€59
- Depreciation +€1,872
new in 2023: €1,872
- Financial charges +€441
up €441 (+100.8%), from €437 to €878
- Other operating charges -€149
no longer reported in 2023 (was €149)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,097 | €70,708 | +€44,611 | +170.9% |
| Fixed assets | 21/28 | €120 | €10,660 | +€10,540 | +8783.0% |
| Tangible fixed assets | 22/27 | - | €10,540 | +€10,540 | |
| Plant, machinery and equipment | 23 | - | €10,540 | +€10,540 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €25,977 | €60,048 | +€34,071 | +131.2% |
| Amounts receivable within one year | 40/41 | €23,958 | €59,284 | +€35,326 | +147.5% |
| Trade receivables | 40 | €20,258 | €52,710 | +€32,452 | +160.2% |
| Other amounts receivable | 41 | €3,700 | €6,574 | +€2,874 | +77.7% |
| Cash at bank and in hand | 54/58 | €324 | €764 | +€440 | +135.9% |
| Deferred charges and accrued income | 490/1 | €1,695 | - | -€1,695 | |
| Total equity and liabilities | 10/49 | €26,097 | €70,708 | +€44,611 | +170.9% |
| Equity | 10/15 | €8,974 | €10,834 | +€1,860 | +20.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €7,974 | €9,834 | +€1,860 | +23.3% |
| Amounts payable | 17/49 | €17,123 | €59,874 | +€42,751 | +249.7% |
| Amounts payable after more than one year | 17 | - | €14,609 | +€14,609 | |
| Financial debts | 170/4 | - | €14,609 | +€14,609 | |
| Amounts payable within one year | 42/48 | €17,123 | €45,265 | +€28,142 | +164.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,641 | +€4,641 | |
| Trade debts | 44 | €7,985 | €29,249 | +€21,264 | +266.3% |
| Suppliers | 440/4 | €7,985 | €29,249 | +€21,264 | +266.3% |
| Taxes, remuneration and social security | 45 | €5,564 | €11,374 | +€5,810 | +104.4% |
| Taxes | 450/3 | €5,564 | €11,374 | +€5,810 | +104.4% |
| Other amounts payable | 47/48 | €3,574 | - | -€3,574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,872 | +€1,872 | |
| Other operating charges | 640/8 | €149 | - | -€149 | |
| Gross operating margin | 9900 | €10,467 | €4,551 | -€5,916 | -56.5% |
| Operating profit (loss) | 9901 | €10,319 | €2,679 | -€7,640 | -74.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1000.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1000.0% |
| Financial charges | 65/66B | €437 | €878 | +€441 | +100.8% |
| Recurring financial charges | 65 | €437 | €878 | +€441 | +100.8% |
| Profit (loss) for the period before taxes | 9903 | €9,882 | €1,801 | -€8,080 | -81.8% |
| Income taxes | 67/77 | €2,400 | -€59 | -€2,459 | |
| Profit (loss) for the period | 9904 | €7,482 | €1,860 | -€5,622 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,482 | €1,860 | -€5,622 | -75.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.