SKT CONSULTING: what changed
SKT CONSULTING
Largest movements
- Receivables within one year -€6,780
down €6,780 (-34.2%), from €19,828 to €13,049
of which Trade receivables: -€9,267
- Cash -€5,346
down €5,346 (-58.3%), from €9,164 to €3,818
mainly Other debts (-€23,073) and Investment in fixed assets (net) (-€9,238)
- Deferred charges and accrued income +€4,061
new in 2025: €4,061
- Tangible fixed assets +€3,862
up €3,862 (+38.6%), from €10,007 to €13,868
- Other debts -€23,073
no longer reported in 2025 (was €23,073)
- Profit (loss) carried forward +€20,449
up €20,449 (+265%), from €7,704 to €28,153
- Tax, wage and social debts -€1,428
down €1,428 (-26.0%), from €5,495 to €4,067
- Gross operating margin -€8,739
down €8,739 (-21.5%), from €40,579 to €31,839
- Depreciation +€3,759
up €3,759 (+232%), from €1,617 to €5,376
- Taxes -€2,487
down €2,487 (-30.1%), from €8,250 to €5,763
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,999 | €34,796 | -€4,202 | -10.8% |
| Fixed assets | 21/28 | €10,007 | €13,868 | +€3,862 | +38.6% |
| Tangible fixed assets | 22/27 | €10,007 | €13,868 | +€3,862 | +38.6% |
| Furniture and vehicles | 24 | €10,007 | €13,868 | +€3,862 | +38.6% |
| Current assets | 29/58 | €28,992 | €20,928 | -€8,064 | -27.8% |
| Amounts receivable within one year | 40/41 | €19,828 | €13,049 | -€6,780 | -34.2% |
| Trade receivables | 40 | €19,079 | €9,812 | -€9,267 | -48.6% |
| Other amounts receivable | 41 | €750 | €3,237 | +€2,487 | +332% |
| Cash at bank and in hand | 54/58 | €9,164 | €3,818 | -€5,346 | -58.3% |
| Deferred charges and accrued income | 490/1 | - | €4,061 | +€4,061 | |
| Total equity and liabilities | 10/49 | €38,999 | €34,796 | -€4,202 | -10.8% |
| Equity | 10/15 | €10,204 | €30,653 | +€20,449 | +200% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,704 | €28,153 | +€20,449 | +265% |
| Amounts payable | 17/49 | €28,795 | €4,143 | -€24,652 | -85.6% |
| Amounts payable within one year | 42/48 | €28,795 | €4,143 | -€24,652 | -85.6% |
| Trade debts | 44 | €226 | €76 | -€151 | -66.6% |
| Suppliers | 440/4 | €226 | €76 | -€151 | -66.6% |
| Taxes, remuneration and social security | 45 | €5,495 | €4,067 | -€1,428 | -26.0% |
| Taxes | 450/3 | €5,495 | €4,067 | -€1,428 | -26.0% |
| Other amounts payable | 47/48 | €23,073 | - | -€23,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €5,376 | +€3,759 | +232% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €40,579 | €31,839 | -€8,739 | -21.5% |
| Operating profit (loss) | 9901 | €38,961 | €26,413 | -€12,548 | -32.2% |
| Financial charges | 65/66B | €7 | €201 | +€194 | +2,746% |
| Recurring financial charges | 65 | €7 | €201 | +€194 | +2,746% |
| Profit (loss) for the period before taxes | 9903 | €38,954 | €26,212 | -€12,742 | -32.7% |
| Income taxes | 67/77 | €8,250 | €5,763 | -€2,487 | -30.1% |
| Profit (loss) for the period | 9904 | €30,704 | €20,449 | -€10,255 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,704 | €20,449 | -€10,255 | -33.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.