SKOL: what changed
Two fiscal 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.
SKOL
Largest movements
- Tangible fixed assets -€26,997
down €26,997 (-40.1%), from €67,257 to €40,259
- Cash +€15,560
up €15,560 (+68.8%), from €22,629 to €38,190
mainly Depreciation (+€29,252) and Accrued charges and deferred income (+€8,895)
- Deferred charges and accrued income +€4,953
up €4,953 (+290.3%), from €1,706 to €6,659
- Receivables within one year -€3,633
down €3,633 (-47.8%), from €7,602 to €3,969
of which Trade receivables: -€2,401
- Financial fixed assets +€2,150
up €2,150 (+860.0%), from €250 to €2,400
- Other debts -€9,834
down €9,834 (-19.6%), from €50,056 to €40,222
- Accrued charges and deferred income +€8,895
new in 2025: €8,895
- Trade debts -€8,842
down €8,842 (-52.0%), from €16,988 to €8,146
- Tax, wage and social debts +€2,533
up €2,533 (+101.3%), from €2,500 to €5,033
of which Taxes: +€5,033
- Profit (loss) carried forward -€1,529
down €1,529 (-14.6%), from -€10,450 to -€11,979
- Gross operating margin +€6,932
up €6,932 (+26.6%), from €26,025 to €32,957
- Depreciation -€3,055
down €3,055 (-9.5%), from €32,307 to €29,252
- Financial charges +€933
up €933 (+58.0%), from €1,608 to €2,540
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 | €110,600 | €101,823 | -€8,777 | -7.9% |
| Fixed assets | 21/28 | €69,730 | €44,294 | -€25,436 | -36.5% |
| Intangible fixed assets | 21 | €2,224 | €1,635 | -€589 | -26.5% |
| Tangible fixed assets | 22/27 | €67,257 | €40,259 | -€26,997 | -40.1% |
| Plant, machinery and equipment | 23 | €31,619 | €19,014 | -€12,605 | -39.9% |
| Furniture and vehicles | 24 | €20,241 | €9,991 | -€10,250 | -50.6% |
| Other tangible fixed assets | 26 | €15,396 | €11,254 | -€4,143 | -26.9% |
| Financial fixed assets | 28 | €250 | €2,400 | +€2,150 | +860.0% |
| Current assets | 29/58 | €40,870 | €57,529 | +€16,659 | +40.8% |
| Stocks and contracts in progress | 3 | €8,933 | €8,712 | -€221 | -2.5% |
| Stocks | 30/36 | €8,933 | €8,712 | -€221 | -2.5% |
| Amounts receivable within one year | 40/41 | €7,602 | €3,969 | -€3,633 | -47.8% |
| Trade receivables | 40 | €6,245 | €3,844 | -€2,401 | -38.5% |
| Other amounts receivable | 41 | €1,357 | €125 | -€1,232 | -90.8% |
| Cash at bank and in hand | 54/58 | €22,629 | €38,190 | +€15,560 | +68.8% |
| Deferred charges and accrued income | 490/1 | €1,706 | €6,659 | +€4,953 | +290.3% |
| Total equity and liabilities | 10/49 | €110,600 | €101,823 | -€8,777 | -7.9% |
| Equity | 10/15 | €41,056 | €39,526 | -€1,529 | -3.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,506 | €1,506 | = | 0.0% |
| Distributable reserves | 133 | €1,506 | €1,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,450 | -€11,979 | -€1,529 | -14.6% |
| Amounts payable | 17/49 | €69,544 | €62,296 | -€7,248 | -10.4% |
| Amounts payable within one year | 42/48 | €69,544 | €53,401 | -€16,143 | -23.2% |
| Trade debts | 44 | €16,988 | €8,146 | -€8,842 | -52.0% |
| Suppliers | 440/4 | €16,988 | €8,146 | -€8,842 | -52.0% |
| Taxes, remuneration and social security | 45 | €2,500 | €5,033 | +€2,533 | +101.3% |
| Taxes | 450/3 | €0 | €5,033 | +€5,033 | |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €50,056 | €40,222 | -€9,834 | -19.6% |
| Accrued charges and deferred income | 492/3 | - | €8,895 | +€8,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,307 | €29,252 | -€3,055 | -9.5% |
| Other operating charges | 640/8 | €2,634 | €2,739 | +€105 | +4.0% |
| Gross operating margin | 9900 | €26,025 | €32,957 | +€6,932 | +26.6% |
| Operating profit (loss) | 9901 | -€8,916 | €966 | +€9,882 | |
| Financial income | 75/76B | €74 | €45 | -€29 | -38.8% |
| Recurring financial income | 75 | €74 | €45 | -€29 | -38.8% |
| Financial charges | 65/66B | €1,608 | €2,540 | +€933 | +58.0% |
| Recurring financial charges | 65 | €1,608 | €2,540 | +€933 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,450 | -€1,529 | +€8,920 | +85.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,450 | -€1,529 | +€8,920 | +85.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,450 | -€1,529 | +€8,920 | +85.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.