SKUTNIK: 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.
SKUTNIK
Largest movements
- Cash +€17,678
up €17,678 (+223%), from €7,935 to €25,614
mainly Net result for the year (+€16,777) and Depreciation (+€7,141)
- Tangible fixed assets -€6,042
down €6,042 (-37.6%), from €16,076 to €10,033
- Receivables within one year -€3,931
down €3,931 (-50.6%), from €7,770 to €3,839
of which Trade receivables: -€7,397
- Profit (loss) carried forward +€16,777
up €16,777, from -€5,739 to €11,039
- Debts after one year -€5,796
down €5,796 (-70.4%), from €8,228 to €2,433
- Trade debts -€1,957
down €1,957 (-42.9%), from €4,563 to €2,606
- Tax, wage and social debts -€891
down €891 (-38.9%), from €2,293 to €1,402
- Other debts -€579
down €579 (-5.5%), from €10,497 to €9,918
- Gross operating margin +€20,709
up €20,709 (+458%), from €4,517 to €25,226
- Financial income -€1,638
down €1,638 (-100.0%), from €1,638 to €0
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 | €32,397 | €40,013 | +€7,615 | +23.5% |
| Fixed assets | 21/28 | €16,361 | €10,318 | -€6,042 | -36.9% |
| Tangible fixed assets | 22/27 | €16,076 | €10,033 | -€6,042 | -37.6% |
| Furniture and vehicles | 24 | €16,076 | €10,033 | -€6,042 | -37.6% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €16,037 | €29,694 | +€13,658 | +85.2% |
| Amounts receivable within one year | 40/41 | €7,770 | €3,839 | -€3,931 | -50.6% |
| Trade receivables | 40 | €7,770 | €373 | -€7,397 | -95.2% |
| Other amounts receivable | 41 | - | €3,466 | +€3,466 | |
| Cash at bank and in hand | 54/58 | €7,935 | €25,614 | +€17,678 | +223% |
| Deferred charges and accrued income | 490/1 | €331 | €241 | -€90 | -27.2% |
| Total equity and liabilities | 10/49 | €32,397 | €40,013 | +€7,615 | +23.5% |
| Equity | 10/15 | €1,081 | €17,859 | +€16,777 | +1,551% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,739 | €11,039 | +€16,777 | |
| Amounts payable | 17/49 | €31,316 | €22,154 | -€9,162 | -29.3% |
| Amounts payable after more than one year | 17 | €8,228 | €2,433 | -€5,796 | -70.4% |
| Financial debts | 170/4 | €8,228 | €2,433 | -€5,796 | -70.4% |
| Amounts payable within one year | 42/48 | €23,088 | €19,721 | -€3,366 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €5,734 | €5,796 | +€61 | +1.1% |
| Trade debts | 44 | €4,563 | €2,606 | -€1,957 | -42.9% |
| Suppliers | 440/4 | €4,563 | €2,606 | -€1,957 | -42.9% |
| Taxes, remuneration and social security | 45 | €2,293 | €1,402 | -€891 | -38.9% |
| Taxes | 450/3 | €2,293 | €1,402 | -€891 | -38.9% |
| Other amounts payable | 47/48 | €10,497 | €9,918 | -€579 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,052 | €7,141 | +€89 | +1.3% |
| Other operating charges | 640/8 | €813 | €881 | +€68 | +8.4% |
| Gross operating margin | 9900 | €4,517 | €25,226 | +€20,709 | +458% |
| Operating profit (loss) | 9901 | -€3,348 | €17,204 | +€20,551 | |
| Financial income | 75/76B | €1,638 | €0 | -€1,638 | -100.0% |
| Recurring financial income | 75 | €1,638 | €0 | -€1,638 | -100.0% |
| Financial charges | 65/66B | €377 | €427 | +€49 | +13.1% |
| Recurring financial charges | 65 | €377 | €427 | +€49 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,087 | €16,777 | +€18,864 | |
| Profit (loss) for the period | 9904 | -€2,087 | €16,777 | +€18,864 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,087 | €16,777 | +€18,864 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.