Sky-Clear: 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.
Sky-Clear
Largest movements
- Tangible fixed assets -€22,727
down €22,727 (-59.1%), from €38,426 to €15,699
of which Furniture and vehicles: -€21,000
- Cash -€18,891
down €18,891 (-46.5%), from €40,645 to €21,754
mainly Contributions, distributions and other (-€97,482) and Tax, wage and social debts (-€27,617)
- Receivables within one year -€3,914
down €3,914 (-19.6%), from €19,928 to €16,014
of which Other amounts receivable: -€18,389
- Deferred charges and accrued income -€2,047
down €2,047 (-59.8%), from €3,421 to €1,374
- Profit (loss) carried forward -€29,256
down €29,256 (-78.4%), from €37,332 to €8,076
- Tax, wage and social debts -€27,617
down €27,617 (-77.2%), from €35,758 to €8,141
of which Remuneration and social security: -€23,200
- Trade debts +€15,317
up €15,317 (+193.7%), from €7,906 to €23,223
- Other debts -€5,986
down €5,986 (-76.9%), from €7,785 to €1,799
- Gross operating margin +€20,468
up €20,468 (+22.0%), from €92,945 to €113,413
- Taxes +€11,710
up €11,710 (+139.9%), from €8,370 to €20,080
- Depreciation +€8,746
up €8,746 (+64.6%), from €13,534 to €22,280
- Financial income -€5,826
down €5,826 (-93.2%), from €6,254 to €427
of which Non-recurring financial income: -€6,133
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.
Cash bridge derived
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 | €107,531 | €59,988 | -€47,543 | -44.2% |
| Fixed assets | 21/28 | €38,426 | €15,699 | -€22,727 | -59.1% |
| Tangible fixed assets | 22/27 | €38,426 | €15,699 | -€22,727 | -59.1% |
| Furniture and vehicles | 24 | €31,518 | €10,519 | -€21,000 | -66.6% |
| Other tangible fixed assets | 26 | €6,908 | €5,181 | -€1,727 | -25.0% |
| Current assets | 29/58 | €69,105 | €44,289 | -€24,816 | -35.9% |
| Amounts receivable within one year | 40/41 | €19,928 | €16,014 | -€3,914 | -19.6% |
| Trade receivables | 40 | €0 | €14,475 | +€14,475 | |
| Other amounts receivable | 41 | €19,928 | €1,539 | -€18,389 | -92.3% |
| Current investments | 50/53 | €5,111 | €5,147 | +€36 | +0.7% |
| Cash at bank and in hand | 54/58 | €40,645 | €21,754 | -€18,891 | -46.5% |
| Deferred charges and accrued income | 490/1 | €3,421 | €1,374 | -€2,047 | -59.8% |
| Total equity and liabilities | 10/49 | €107,531 | €59,988 | -€47,543 | -44.2% |
| Equity | 10/15 | €56,082 | €26,826 | -€29,256 | -52.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,332 | €8,076 | -€29,256 | -78.4% |
| Amounts payable | 17/49 | €51,449 | €33,163 | -€18,286 | -35.5% |
| Amounts payable within one year | 42/48 | €51,449 | €33,163 | -€18,286 | -35.5% |
| Trade debts | 44 | €7,906 | €23,223 | +€15,317 | +193.7% |
| Suppliers | 440/4 | €7,906 | €23,223 | +€15,317 | +193.7% |
| Taxes, remuneration and social security | 45 | €35,758 | €8,141 | -€27,617 | -77.2% |
| Taxes | 450/3 | €12,558 | €8,141 | -€4,417 | -35.2% |
| Remuneration and social security | 454/9 | €23,200 | €0 | -€23,200 | -100.0% |
| Other amounts payable | 47/48 | €7,785 | €1,799 | -€5,986 | -76.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,534 | €22,280 | +€8,746 | +64.6% |
| Other operating charges | 640/8 | €2,795 | €2,738 | -€57 | -2.0% |
| Non-recurring operating charges | 66A | - | €446 | +€446 | |
| Gross operating margin | 9900 | €92,945 | €113,413 | +€20,468 | +22.0% |
| Operating profit (loss) | 9901 | €76,616 | €87,949 | +€11,333 | +14.8% |
| Financial income | 75/76B | €6,254 | €427 | -€5,826 | -93.2% |
| Recurring financial income | 75 | €121 | €427 | +€307 | +254.7% |
| Non-recurring financial income | 76B | €6,133 | €0 | -€6,133 | -100.0% |
| Financial charges | 65/66B | €227 | €70 | -€157 | -69.1% |
| Recurring financial charges | 65 | €227 | €70 | -€157 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €82,642 | €88,306 | +€5,664 | +6.9% |
| Income taxes | 67/77 | €8,370 | €20,080 | +€11,710 | +139.9% |
| Profit (loss) for the period | 9904 | €74,272 | €68,226 | -€6,046 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,272 | €68,226 | -€6,046 | -8.1% |
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 10 October 2026 via checked.be.