SKOLES: 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.
SKOLES
Largest movements
- Cash +€32,386
up €32,386 (+52.0%), from €62,234 to €94,620
mainly Receivables within one year (+€31,089) and Depreciation (+€13,387)
- Receivables within one year -€31,089
down €31,089 (-97.8%), from €31,783 to €694
of which Trade receivables: -€31,783
- Tangible fixed assets -€12,967
down €12,967 (-84.9%), from €15,275 to €2,308
- Reserves +€61,710
up €61,710 (+8727.2%), from €707 to €62,417
- Profit (loss) carried forward -€52,669
down €52,669 (-85.3%), from €61,710 to €9,041
- Current portion of long-term debt -€10,181
down €10,181 (-91.6%), from €11,113 to €932
- Tax, wage and social debts -€7,191
down €7,191 (-72.5%), from €9,922 to €2,732
of which Taxes: -€6,622
- Trade debts -€1,948
down €1,948 (-60.4%), from €3,225 to €1,277
- Gross operating margin -€72,286
down €72,286 (-70.5%), from €102,567 to €30,280
- Taxes -€18,924
down €18,924 (-75.0%), from €25,243 to €6,319
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 | €109,986 | €98,788 | -€11,197 | -10.2% |
| Fixed assets | 21/28 | €15,275 | €2,308 | -€12,967 | -84.9% |
| Tangible fixed assets | 22/27 | €15,275 | €2,308 | -€12,967 | -84.9% |
| Furniture and vehicles | 24 | €15,275 | €2,308 | -€12,967 | -84.9% |
| Current assets | 29/58 | €94,711 | €96,480 | +€1,769 | +1.9% |
| Amounts receivable within one year | 40/41 | €31,783 | €694 | -€31,089 | -97.8% |
| Trade receivables | 40 | €31,783 | - | -€31,783 | |
| Other amounts receivable | 41 | - | €694 | +€694 | |
| Cash at bank and in hand | 54/58 | €62,234 | €94,620 | +€32,386 | +52.0% |
| Deferred charges and accrued income | 490/1 | €694 | €1,166 | +€472 | +68.1% |
| Total equity and liabilities | 10/49 | €109,986 | €98,788 | -€11,197 | -10.2% |
| Equity | 10/15 | €84,417 | €93,458 | +€9,041 | +10.7% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €707 | €62,417 | +€61,710 | +8727.2% |
| Distributable reserves | 133 | €707 | €62,417 | +€61,710 | +8727.2% |
| Profit (loss) carried forward | 14 | €61,710 | €9,041 | -€52,669 | -85.3% |
| Amounts payable | 17/49 | €25,569 | €5,331 | -€20,238 | -79.2% |
| Amounts payable after more than one year | 17 | €932 | - | -€932 | |
| Financial debts | 170/4 | €932 | - | -€932 | |
| Amounts payable within one year | 42/48 | €24,637 | €5,331 | -€19,307 | -78.4% |
| Current portion of amounts payable after more than one year | 42 | €11,113 | €932 | -€10,181 | -91.6% |
| Trade debts | 44 | €3,225 | €1,277 | -€1,948 | -60.4% |
| Suppliers | 440/4 | €3,225 | €1,277 | -€1,948 | -60.4% |
| Taxes, remuneration and social security | 45 | €9,922 | €2,732 | -€7,191 | -72.5% |
| Taxes | 450/3 | €8,020 | €1,398 | -€6,622 | -82.6% |
| Remuneration and social security | 454/9 | €1,902 | €1,334 | -€568 | -29.9% |
| Other amounts payable | 47/48 | €376 | €390 | +€14 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,075 | €13,387 | +€312 | +2.4% |
| Other operating charges | 640/8 | €1,954 | €1,305 | -€649 | -33.2% |
| Gross operating margin | 9900 | €102,567 | €30,280 | -€72,286 | -70.5% |
| Operating profit (loss) | 9901 | €87,538 | €15,588 | -€71,949 | -82.2% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €586 | €228 | -€358 | -61.0% |
| Recurring financial charges | 65 | €586 | €228 | -€358 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €86,953 | €15,360 | -€71,593 | -82.3% |
| Income taxes | 67/77 | €25,243 | €6,319 | -€18,924 | -75.0% |
| Profit (loss) for the period | 9904 | €61,710 | €9,041 | -€52,669 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,710 | €9,041 | -€52,669 | -85.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.