SKUA: 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.
SKUA
Largest movements
- Cash +€59,634
up €59,634 (+2,262%), from €2,636 to €62,270
mainly Net result for the year (+€58,106) and Tax, wage and social debts (+€10,216)
- Receivables within one year +€18,203
up €18,203 (+1,246%), from €1,461 to €19,664
of which Trade receivables: +€19,316
- Reserves +€55,700
new in 2025: €55,700
- Tax, wage and social debts +€10,216
new in 2025: €10,216
- Other debts +€9,117
new in 2025: €9,117
- Profit (loss) carried forward +€2,406
up €2,406, from -€2,387 to €19
- Gross operating margin +€87,799
up €87,799, from -€64 to €87,735
- Taxes +€27,165
new in 2025: €27,165
- Write-downs +€1,495
new in 2025: €1,495
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.
Derived cash bridge
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 | €4,113 | €81,935 | +€77,822 | +1,892% |
| Current assets | 29/58 | €4,113 | €81,935 | +€77,822 | +1,892% |
| Amounts receivable within one year | 40/41 | €1,461 | €19,664 | +€18,203 | +1,246% |
| Trade receivables | 40 | - | €19,316 | +€19,316 | |
| Other amounts receivable | 41 | €1,461 | €348 | -€1,113 | -76.2% |
| Cash at bank and in hand | 54/58 | €2,636 | €62,270 | +€59,634 | +2,262% |
| Deferred charges and accrued income | 490/1 | €16 | €0 | -€16 | -100% |
| Total equity and liabilities | 10/49 | €4,113 | €81,935 | +€77,822 | +1,892% |
| Equity | 10/15 | €4,113 | €62,219 | +€58,106 | +1,413% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | - | €55,700 | +€55,700 | |
| Distributable reserves | 133 | - | €55,700 | +€55,700 | |
| Profit (loss) carried forward | 14 | -€2,387 | €19 | +€2,406 | |
| Amounts payable | 17/49 | - | €19,716 | +€19,716 | |
| Amounts payable within one year | 42/48 | - | €19,716 | +€19,716 | |
| Trade debts | 44 | - | €383 | +€383 | |
| Suppliers | 440/4 | - | €383 | +€383 | |
| Taxes, remuneration and social security | 45 | - | €10,216 | +€10,216 | |
| Taxes | 450/3 | - | €10,216 | +€10,216 | |
| Other amounts payable | 47/48 | - | €9,117 | +€9,117 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,495 | +€1,495 | |
| Other operating charges | 640/8 | €499 | €825 | +€326 | +65.2% |
| Gross operating margin | 9900 | -€64 | €87,735 | +€87,799 | |
| Operating profit (loss) | 9901 | -€563 | €85,415 | +€85,978 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €138 | €147 | +€9 | +6.9% |
| Recurring financial charges | 65 | €138 | €147 | +€9 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€701 | €85,271 | +€85,972 | |
| Income taxes | 67/77 | - | €27,165 | +€27,165 | |
| Profit (loss) for the period | 9904 | -€701 | €58,106 | +€58,807 | |
| Profit (loss) for the period to be appropriated | 9905 | -€701 | €58,106 | +€58,807 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.