SKOMITARI: 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.
SKOMITARI
Largest movements
- Cash -€7,450
down €7,450 (-70.1%), from €10,631 to €3,181
mainly Net result for the year (-€8,402) and Receivables within one year (-€3,006)
- Receivables within one year +€3,006
up €3,006 (+25.1%), from €11,968 to €14,974
- Profit (loss) carried forward -€8,402
down €8,402 (-97.3%), from €8,636 to €233
- Trade debts +€5,276
up €5,276 (+304.3%), from €1,733 to €7,009
- Tax, wage and social debts -€1,026
down €1,026 (-10.3%), from €9,935 to €8,909
of which Taxes: -€1,709
- Other debts -€601
no longer reported in 2025 (was €601)
- Gross operating margin -€24,586
down €24,586, from €18,587 to -€5,999
- Taxes -€4,316
down €4,316 (-88.3%), from €4,888 to €572
- Depreciation -€1,620
down €1,620 (-89.2%), from €1,817 to €197
- Financial charges -€794
down €794 (-34.4%), from €2,307 to €1,513
- Other operating charges +€344
up €344 (+71.4%), from €482 to €826
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 | €23,086 | €18,445 | -€4,641 | -20.1% |
| Fixed assets | 21/28 | €487 | €290 | -€197 | -40.4% |
| Tangible fixed assets | 22/27 | €487 | €290 | -€197 | -40.4% |
| Furniture and vehicles | 24 | €487 | €290 | -€197 | -40.4% |
| Current assets | 29/58 | €22,599 | €18,155 | -€4,444 | -19.7% |
| Amounts receivable within one year | 40/41 | €11,968 | €14,974 | +€3,006 | +25.1% |
| Other amounts receivable | 41 | €11,968 | €14,974 | +€3,006 | +25.1% |
| Cash at bank and in hand | 54/58 | €10,631 | €3,181 | -€7,450 | -70.1% |
| Total equity and liabilities | 10/49 | €23,086 | €18,445 | -€4,641 | -20.1% |
| Equity | 10/15 | €9,636 | €1,233 | -€8,402 | -87.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,636 | €233 | -€8,402 | -97.3% |
| Amounts payable | 17/49 | €13,450 | €17,212 | +€3,762 | +28.0% |
| Amounts payable within one year | 42/48 | €13,450 | €17,212 | +€3,762 | +28.0% |
| Financial debts | 43 | €1,181 | €1,295 | +€113 | +9.6% |
| Credit institutions | 430/8 | €1,181 | €1,295 | +€113 | +9.6% |
| Trade debts | 44 | €1,733 | €7,009 | +€5,276 | +304.3% |
| Suppliers | 440/4 | €1,733 | €7,009 | +€5,276 | +304.3% |
| Taxes, remuneration and social security | 45 | €9,935 | €8,909 | -€1,026 | -10.3% |
| Taxes | 450/3 | €9,935 | €8,226 | -€1,709 | -17.2% |
| Remuneration and social security | 454/9 | - | €683 | +€683 | |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,817 | €197 | -€1,620 | -89.2% |
| Other operating charges | 640/8 | €482 | €826 | +€344 | +71.4% |
| Gross operating margin | 9900 | €18,587 | -€5,999 | -€24,586 | |
| Operating profit (loss) | 9901 | €16,288 | -€7,021 | -€23,310 | |
| Financial income | 75/76B | €401 | €703 | +€303 | +75.5% |
| Recurring financial income | 75 | €401 | €703 | +€303 | +75.5% |
| Financial charges | 65/66B | €2,307 | €1,513 | -€794 | -34.4% |
| Recurring financial charges | 65 | €2,307 | €1,513 | -€794 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €14,383 | -€7,831 | -€22,213 | |
| Income taxes | 67/77 | €4,888 | €572 | -€4,316 | -88.3% |
| Profit (loss) for the period | 9904 | €9,495 | -€8,402 | -€17,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,495 | -€8,402 | -€17,897 |
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 2 October 2026 via checked.be.