Sky 23: 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.
Sky 23
Largest movements
- Cash -€18,801
down €18,801 (-95.5%), from €19,692 to €891
mainly Net result for the year (-€13,987) and Debts after one year (-€7,094)
- Tangible fixed assets -€1,120
down €1,120 (-100.0%), from €1,120 to €0
- Receivables within one year -€264
down €264 (-9.4%), from €2,810 to €2,546
of which Trade receivables: -€180
- Profit (loss) carried forward -€13,987
down €13,987 (-84.6%), from -€16,539 to -€30,526
- Debts after one year -€7,094
down €7,094 (-32.7%), from €21,679 to €14,586
- Current portion of long-term debt -€1,242
down €1,242 (-23.6%), from €5,263 to €4,021
- Trade debts +€1,153
up €1,153 (+873.7%), from €132 to €1,285
- Tax, wage and social debts +€771
up €771 (+9.3%), from €8,316 to €9,087
- Gross operating margin -€17,823
down €17,823, from €7,145 to -€10,678
- Taxes -€2,601
down €2,601 (-82.0%), from €3,171 to €570
- Other operating charges -€432
down €432 (-25.5%), from €1,690 to €1,259
- Financial charges +€315
up €315 (+692.5%), from €45 to €360
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
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 | €26,171 | €5,986 | -€20,185 | -77.1% |
| Fixed assets | 21/28 | €3,670 | €2,550 | -€1,120 | -30.5% |
| Tangible fixed assets | 22/27 | €1,120 | €0 | -€1,120 | -100.0% |
| Plant, machinery and equipment | 23 | €1,120 | €0 | -€1,120 | -100.0% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €22,501 | €3,436 | -€19,065 | -84.7% |
| Amounts receivable within one year | 40/41 | €2,810 | €2,546 | -€264 | -9.4% |
| Trade receivables | 40 | €2,726 | €2,546 | -€180 | -6.6% |
| Other amounts receivable | 41 | €84 | - | -€84 | |
| Cash at bank and in hand | 54/58 | €19,692 | €891 | -€18,801 | -95.5% |
| Total equity and liabilities | 10/49 | €26,171 | €5,986 | -€20,185 | -77.1% |
| Equity | 10/15 | -€9,516 | -€23,503 | -€13,987 | -147.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €723 | €723 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €623 | €623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,539 | -€30,526 | -€13,987 | -84.6% |
| Amounts payable | 17/49 | €35,688 | €29,489 | -€6,199 | -17.4% |
| Amounts payable after more than one year | 17 | €21,679 | €14,586 | -€7,094 | -32.7% |
| Financial debts | 170/4 | €21,679 | €14,586 | -€7,094 | -32.7% |
| Amounts payable within one year | 42/48 | €14,009 | €14,903 | +€895 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €5,263 | €4,021 | -€1,242 | -23.6% |
| Trade debts | 44 | €132 | €1,285 | +€1,153 | +873.7% |
| Suppliers | 440/4 | €132 | €1,285 | +€1,153 | +873.7% |
| Taxes, remuneration and social security | 45 | €8,316 | €9,087 | +€771 | +9.3% |
| Taxes | 450/3 | €8,316 | €9,087 | +€771 | +9.3% |
| Other amounts payable | 47/48 | €298 | €511 | +€213 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €1,120 | = | 0.0% |
| Other operating charges | 640/8 | €1,690 | €1,259 | -€432 | -25.5% |
| Gross operating margin | 9900 | €7,145 | -€10,678 | -€17,823 | |
| Operating profit (loss) | 9901 | €4,335 | -€13,056 | -€17,391 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €45 | €360 | +€315 | +692.5% |
| Recurring financial charges | 65 | €45 | €360 | +€315 | +692.5% |
| Profit (loss) for the period before taxes | 9903 | €4,290 | -€13,416 | -€17,706 | |
| Income taxes | 67/77 | €3,171 | €570 | -€2,601 | -82.0% |
| Profit (loss) for the period | 9904 | €1,119 | -€13,987 | -€15,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,119 | -€13,987 | -€15,105 |
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 4 October 2026 via checked.be.