SKUBIS: 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.
SKUBIS
Largest movements
- Tangible fixed assets -€6,294
down €6,294 (-6.5%), from €96,773 to €90,479
- Receivables within one year -€3,600
no longer reported in 2024 (was €3,600)
- Profit (loss) carried forward -€7,754
down €7,754 (-13.5%), from -€57,274 to -€65,028
- Short-term financial debts -€5,412
no longer reported in 2024 (was €5,412)
- Other debts +€2,187
up €2,187 (+224.5%), from €974 to €3,161
- Other operating charges +€232
up €232 (+6.4%), from €3,613 to €3,844
- Financial charges +€158
up €158 (+21.5%), from €734 to €892
- Gross operating margin -€52
down €52 (-1.6%), from €3,328 to €3,276
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,373 | €90,479 | -€9,894 | -9.9% |
| Fixed assets | 21/28 | €96,773 | €90,479 | -€6,294 | -6.5% |
| Tangible fixed assets | 22/27 | €96,773 | €90,479 | -€6,294 | -6.5% |
| Land and buildings | 22 | €96,773 | €90,479 | -€6,294 | -6.5% |
| Current assets | 29/58 | €3,600 | - | -€3,600 | |
| Amounts receivable within one year | 40/41 | €3,600 | - | -€3,600 | |
| Other amounts receivable | 41 | €3,600 | - | -€3,600 | |
| Total equity and liabilities | 10/49 | €100,373 | €90,479 | -€9,894 | -9.9% |
| Equity | 10/15 | €38,717 | €30,962 | -€7,754 | -20.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €20,487 | €20,487 | = | 0.0% |
| Reserves | 13 | €14,003 | €14,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,196 | €3,196 | = | 0.0% |
| Legal reserve | 130 | €3,196 | €3,196 | = | 0.0% |
| Distributable reserves | 133 | €10,808 | €10,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,274 | -€65,028 | -€7,754 | -13.5% |
| Amounts payable | 17/49 | €61,656 | €59,517 | -€2,139 | -3.5% |
| Amounts payable after more than one year | 17 | €52,679 | €53,315 | +€635 | +1.2% |
| Other amounts payable | 178/9 | €52,679 | €53,315 | +€635 | +1.2% |
| Amounts payable within one year | 42/48 | €8,977 | €6,202 | -€2,775 | -30.9% |
| Financial debts | 43 | €5,412 | - | -€5,412 | |
| Credit institutions | 430/8 | €5,412 | - | -€5,412 | |
| Trade debts | 44 | €2,591 | €3,041 | +€450 | +17.4% |
| Suppliers | 440/4 | €2,591 | €3,041 | +€450 | +17.4% |
| Other amounts payable | 47/48 | €974 | €3,161 | +€2,187 | +224.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,294 | €6,294 | = | 0.0% |
| Other operating charges | 640/8 | €3,613 | €3,844 | +€232 | +6.4% |
| Gross operating margin | 9900 | €3,328 | €3,276 | -€52 | -1.6% |
| Operating profit (loss) | 9901 | -€6,578 | -€6,862 | -€284 | -4.3% |
| Financial charges | 65/66B | €734 | €892 | +€158 | +21.5% |
| Recurring financial charges | 65 | €734 | €892 | +€158 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,313 | -€7,754 | -€442 | -6.0% |
| Profit (loss) for the period | 9904 | -€7,313 | -€7,754 | -€442 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,313 | -€7,754 | -€442 | -6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.