SKLC MANAGEMENT: 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.
SKLC MANAGEMENT
Largest movements
- Receivables within one year +€27,565
up €27,565 (+47.1%), from €58,528 to €86,093
of which Trade receivables: +€32,231
- Tangible fixed assets -€8,716
down €8,716 (-23.3%), from €37,342 to €28,626
of which Furniture and vehicles: -€7,346
- Trade debts +€70,289
up €70,289 (+442%), from €15,910 to €86,200
- Other debts -€63,849
no longer reported in 2025 (was €63,849)
- Accrued charges and deferred income +€47,107
new in 2025: €47,107
- Profit (loss) carried forward -€34,135
down €34,135, from €14,137 to -€19,998
- Tax, wage and social debts +€11,882
up €11,882 (+179%), from €6,644 to €18,526
of which Remuneration and social security: +€10,162
- Staff costs +€86,456
up €86,456 (+132%), from €65,489 to €151,946
- Gross operating margin +€58,659
up €58,659 (+70.8%), from €82,862 to €141,521
- Taxes -€2,458
no longer reported in 2025 (was €2,458)
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.
Derived cash bridge
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 | €131,973 | €150,205 | +€18,232 | +13.8% |
| Fixed assets | 21/28 | €37,342 | €28,626 | -€8,716 | -23.3% |
| Tangible fixed assets | 22/27 | €37,342 | €28,626 | -€8,716 | -23.3% |
| Plant, machinery and equipment | 23 | €14,200 | €12,830 | -€1,370 | -9.6% |
| Furniture and vehicles | 24 | €23,142 | €15,796 | -€7,346 | -31.7% |
| Current assets | 29/58 | €94,631 | €121,579 | +€26,948 | +28.5% |
| Stocks and contracts in progress | 3 | €32,228 | €32,228 | = | 0.0% |
| Stocks | 30/36 | €32,228 | €32,228 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,528 | €86,093 | +€27,565 | +47.1% |
| Trade receivables | 40 | €48,019 | €80,250 | +€32,231 | +67.1% |
| Other amounts receivable | 41 | €10,509 | €5,843 | -€4,666 | -44.4% |
| Cash at bank and in hand | 54/58 | €3,876 | €2,423 | -€1,453 | -37.5% |
| Deferred charges and accrued income | 490/1 | - | €836 | +€836 | |
| Total equity and liabilities | 10/49 | €131,973 | €150,205 | +€18,232 | +13.8% |
| Equity | 10/15 | €21,637 | -€12,498 | -€34,135 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,137 | -€19,998 | -€34,135 | |
| Amounts payable | 17/49 | €110,336 | €162,702 | +€52,367 | +47.5% |
| Amounts payable after more than one year | 17 | €10,869 | €4,845 | -€6,025 | -55.4% |
| Financial debts | 170/4 | €10,869 | €4,845 | -€6,025 | -55.4% |
| Amounts payable within one year | 42/48 | €99,467 | €110,750 | +€11,284 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €13,063 | €6,025 | -€7,038 | -53.9% |
| Trade debts | 44 | €15,910 | €86,200 | +€70,289 | +442% |
| Suppliers | 440/4 | €15,910 | €86,200 | +€70,289 | +442% |
| Taxes, remuneration and social security | 45 | €6,644 | €18,526 | +€11,882 | +179% |
| Taxes | 450/3 | - | €1,720 | +€1,720 | |
| Remuneration and social security | 454/9 | €6,644 | €16,807 | +€10,162 | +153% |
| Other amounts payable | 47/48 | €63,849 | - | -€63,849 | |
| Accrued charges and deferred income | 492/3 | - | €47,107 | +€47,107 | |
| Remuneration, social security and pensions | 62 | €65,489 | €151,946 | +€86,456 | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,954 | €11,102 | +€148 | +1.4% |
| Other operating charges | 640/8 | €8,883 | €8,865 | -€18 | -0.2% |
| Gross operating margin | 9900 | €82,862 | €141,521 | +€58,659 | +70.8% |
| Operating profit (loss) | 9901 | -€2,465 | -€30,392 | -€27,927 | -1,133% |
| Financial income | 75/76B | €20 | €20 | -€0 | -1.1% |
| Recurring financial income | 75 | €20 | €20 | -€0 | -1.1% |
| Financial charges | 65/66B | €4,534 | €3,762 | -€772 | -17.0% |
| Recurring financial charges | 65 | €4,534 | €3,762 | -€772 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,979 | -€34,135 | -€27,156 | -389% |
| Income taxes | 67/77 | €2,458 | - | -€2,458 | |
| Profit (loss) for the period | 9904 | -€9,437 | -€34,135 | -€24,698 | -262% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,437 | -€34,135 | -€24,698 | -262% |
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 22 October 2026 via checked.be.