SKM DHINDSA: 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.
SKM DHINDSA
Largest movements
- Cash +€24,107
up €24,107 (+971%), from €2,482 to €26,589
mainly Net result for the year (+€11,579) and Debts after one year (+€10,000)
- Receivables within one year -€2,596
down €2,596 (-21.9%), from €11,842 to €9,246
of which Other amounts receivable: -€2,594
- Tangible fixed assets -€1,773
down €1,773 (-25.7%), from €6,898 to €5,125
of which Plant, machinery and equipment: -€1,641
- Stocks and contracts -€608
down €608 (-3.3%), from €18,305 to €17,697
- Reserves +€11,579
up €11,579 (+101%), from €11,415 to €22,994
- Debts after one year +€10,000
new in 2025: €10,000
- Trade debts -€5,905
down €5,905 (-78.0%), from €7,572 to €1,667
- Tax, wage and social debts +€2,727
up €2,727 (+131%), from €2,087 to €4,814
- Other debts +€1,638
up €1,638 (+12.5%), from €13,112 to €14,750
- Gross operating margin +€4,661
up €4,661 (+33.1%), from €14,078 to €18,739
- Other operating charges -€4,464
down €4,464 (-61.5%), from €7,259 to €2,795
- Taxes +€2,428
up €2,428 (+116%), from €2,087 to €4,515
- Financial charges +€845
up €845 (+522%), from €162 to €1,007
- Financial income +€752
up €752 (+34.5%), from €2,178 to €2,930
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 | €39,631 | €59,225 | +€19,594 | +49.4% |
| Fixed assets | 21/28 | €6,898 | €5,125 | -€1,773 | -25.7% |
| Tangible fixed assets | 22/27 | €6,898 | €5,125 | -€1,773 | -25.7% |
| Land and buildings | 22 | €1,144 | €1,012 | -€132 | -11.5% |
| Plant, machinery and equipment | 23 | €5,754 | €4,113 | -€1,641 | -28.5% |
| Current assets | 29/58 | €32,733 | €54,100 | +€21,367 | +65.3% |
| Stocks and contracts in progress | 3 | €18,305 | €17,697 | -€608 | -3.3% |
| Stocks | 30/36 | €18,305 | €17,697 | -€608 | -3.3% |
| Amounts receivable within one year | 40/41 | €11,842 | €9,246 | -€2,596 | -21.9% |
| Trade receivables | 40 | €2 | - | -€2 | |
| Other amounts receivable | 41 | €11,840 | €9,246 | -€2,594 | -21.9% |
| Cash at bank and in hand | 54/58 | €2,482 | €26,589 | +€24,107 | +971% |
| Deferred charges and accrued income | 490/1 | €104 | €568 | +€464 | +446% |
| Total equity and liabilities | 10/49 | €39,631 | €59,225 | +€19,594 | +49.4% |
| Equity | 10/15 | €16,415 | €27,994 | +€11,579 | +70.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,415 | €22,994 | +€11,579 | +101% |
| Distributable reserves | 133 | €11,415 | €22,994 | +€11,579 | +101% |
| Amounts payable | 17/49 | €23,216 | €31,231 | +€8,015 | +34.5% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €22,773 | €21,231 | -€1,542 | -6.8% |
| Trade debts | 44 | €7,572 | €1,667 | -€5,905 | -78.0% |
| Suppliers | 440/4 | €7,572 | €1,667 | -€5,905 | -78.0% |
| Advances received on contracts in progress | 46 | €2 | - | -€2 | |
| Taxes, remuneration and social security | 45 | €2,087 | €4,814 | +€2,727 | +131% |
| Taxes | 450/3 | €2,087 | €4,814 | +€2,727 | +131% |
| Other amounts payable | 47/48 | €13,112 | €14,750 | +€1,638 | +12.5% |
| Accrued charges and deferred income | 492/3 | €443 | - | -€443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,773 | €1,773 | = | 0.0% |
| Other operating charges | 640/8 | €7,259 | €2,795 | -€4,464 | -61.5% |
| Gross operating margin | 9900 | €14,078 | €18,739 | +€4,661 | +33.1% |
| Operating profit (loss) | 9901 | €5,046 | €14,171 | +€9,125 | +181% |
| Financial income | 75/76B | €2,178 | €2,930 | +€752 | +34.5% |
| Recurring financial income | 75 | €2,178 | €2,930 | +€752 | +34.5% |
| Financial charges | 65/66B | €162 | €1,007 | +€845 | +522% |
| Recurring financial charges | 65 | €162 | €1,007 | +€845 | +522% |
| Profit (loss) for the period before taxes | 9903 | €7,062 | €16,094 | +€9,032 | +128% |
| Income taxes | 67/77 | €2,087 | €4,515 | +€2,428 | +116% |
| Profit (loss) for the period | 9904 | €4,975 | €11,579 | +€6,604 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €4,975 | €11,579 | +€6,604 | +133% |
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 17 October 2026 via checked.be.