SKS BAT: 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.
SKS BAT
Largest movements
- Receivables within one year +€20,107
up €20,107 (+13.3%), from €151,535 to €171,642
of which Trade receivables: +€28,418
- Tangible fixed assets -€4,383
down €4,383 (-22.1%), from €19,862 to €15,479
of which Furniture and vehicles: -€3,570
- Trade debts +€34,078
up €34,078 (+101%), from €33,781 to €67,859
- Reserves -€27,000
down €27,000 (-21.1%), from €127,860 to €100,860
of which Distributable reserves: -€27,000
- Tax, wage and social debts +€5,444
up €5,444 (+18.7%), from €29,042 to €34,486
- Advances received +€4,452
new in 2024: €4,452
- Gross operating margin -€30,593
down €30,593, from €5,198 to -€25,395
- Financial income +€5,775
up €5,775 (+3,344%), from €173 to €5,948
- Depreciation +€2,003
up €2,003 (+65.7%), from €3,049 to €5,052
- Other operating charges -€1,876
down €1,876 (-61.8%), from €3,037 to €1,161
- Provisions +€1,500
no longer reported in 2024 (was -€1,500)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,109 | €219,678 | +€16,569 | +8.2% |
| Fixed assets | 21/28 | €19,862 | €15,479 | -€4,383 | -22.1% |
| Tangible fixed assets | 22/27 | €19,862 | €15,479 | -€4,383 | -22.1% |
| Plant, machinery and equipment | 23 | €1,785 | €972 | -€813 | -45.5% |
| Furniture and vehicles | 24 | €18,077 | €14,507 | -€3,570 | -19.7% |
| Current assets | 29/58 | €183,247 | €204,199 | +€20,952 | +11.4% |
| Amounts receivable within one year | 40/41 | €151,535 | €171,642 | +€20,107 | +13.3% |
| Trade receivables | 40 | €49,942 | €78,360 | +€28,418 | +56.9% |
| Other amounts receivable | 41 | €101,593 | €93,282 | -€8,311 | -8.2% |
| Cash at bank and in hand | 54/58 | €29,206 | €30,450 | +€1,244 | +4.3% |
| Deferred charges and accrued income | 490/1 | €2,506 | €2,108 | -€398 | -15.9% |
| Total equity and liabilities | 10/49 | €203,109 | €219,678 | +€16,569 | +8.2% |
| Equity | 10/15 | €134,431 | €107,281 | -€27,150 | -20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,860 | €100,860 | -€27,000 | -21.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €126,000 | €99,000 | -€27,000 | -21.4% |
| Profit (loss) carried forward | 14 | €371 | €221 | -€150 | -40.4% |
| Amounts payable | 17/49 | €68,678 | €112,397 | +€43,719 | +63.7% |
| Amounts payable within one year | 42/48 | €67,734 | €112,397 | +€44,664 | +65.9% |
| Trade debts | 44 | €33,781 | €67,859 | +€34,078 | +101% |
| Suppliers | 440/4 | €33,781 | €67,859 | +€34,078 | +101% |
| Advances received on contracts in progress | 46 | - | €4,452 | +€4,452 | |
| Taxes, remuneration and social security | 45 | €29,042 | €34,486 | +€5,444 | +18.7% |
| Taxes | 450/3 | €29,042 | €34,486 | +€5,444 | +18.7% |
| Other amounts payable | 47/48 | €4,911 | €5,600 | +€689 | +14.0% |
| Accrued charges and deferred income | 492/3 | €944 | - | -€944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,049 | €5,052 | +€2,003 | +65.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €318 | - | -€318 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,500 | - | +€1,500 | |
| Other operating charges | 640/8 | €3,037 | €1,161 | -€1,876 | -61.8% |
| Gross operating margin | 9900 | €5,198 | -€25,395 | -€30,593 | |
| Operating profit (loss) | 9901 | €294 | -€31,607 | -€31,901 | |
| Financial income | 75/76B | €173 | €5,948 | +€5,775 | +3,344% |
| Recurring financial income | 75 | €173 | €5,948 | +€5,775 | +3,344% |
| Financial charges | 65/66B | €843 | €498 | -€346 | -41.0% |
| Recurring financial charges | 65 | €843 | €498 | -€346 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | -€376 | -€26,157 | -€25,780 | -6,850% |
| Income taxes | 67/77 | €1,856 | €993 | -€863 | -46.5% |
| Profit (loss) for the period | 9904 | -€2,233 | -€27,150 | -€24,917 | -1,116% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,233 | -€27,150 | -€24,917 | -1,116% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.