SKY CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€18,901
up €18,901 (+38.0%), from €49,799 to €68,699
of which Trade receivables: +€25,830
- Tangible fixed assets -€13,448
down €13,448 (-23.7%), from €56,839 to €43,391
- Cash -€1,386
down €1,386 (-95.8%), from €1,447 to €61
mainly Receivables within one year (-€18,901) and Debts after one year (-€7,643)
- Profit (loss) carried forward +€10,896
up €10,896 (+38.6%), from €28,213 to €39,109
- Debts after one year -€7,643
down €7,643 (-25.5%), from €29,967 to €22,324
of which Financial debts: -€9,143
- Other debts +€3,147
up €3,147 (+30.6%), from €10,268 to €13,415
- Trade debts -€1,693
down €1,693 (-72.4%), from €2,340 to €646
- Gross operating margin -€28,935
down €28,935 (-52.9%), from €54,716 to €25,781
- Taxes -€9,625
down €9,625 (-95.0%), from €10,129 to €505
- Other operating charges -€2,692
down €2,692 (-87.1%), from €3,092 to €400
- Depreciation +€1,364
up €1,364 (+11.3%), from €12,083 to €13,448
- Financial charges -€834
down €834 (-59.4%), from €1,406 to €571
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 | €109,989 | €113,872 | +€3,882 | +3.5% |
| Fixed assets | 21/28 | €58,559 | €45,111 | -€13,448 | -23.0% |
| Tangible fixed assets | 22/27 | €56,839 | €43,391 | -€13,448 | -23.7% |
| Furniture and vehicles | 24 | €56,839 | €43,391 | -€13,448 | -23.7% |
| Financial fixed assets | 28 | €1,720 | €1,720 | = | 0.0% |
| Current assets | 29/58 | €51,430 | €68,760 | +€17,330 | +33.7% |
| Amounts receivable within one year | 40/41 | €49,799 | €68,699 | +€18,901 | +38.0% |
| Trade receivables | 40 | €1,073 | €26,902 | +€25,830 | +2408.2% |
| Other amounts receivable | 41 | €48,726 | €41,797 | -€6,929 | -14.2% |
| Cash at bank and in hand | 54/58 | €1,447 | €61 | -€1,386 | -95.8% |
| Deferred charges and accrued income | 490/1 | €185 | - | -€185 | |
| Total equity and liabilities | 10/49 | €109,989 | €113,872 | +€3,882 | +3.5% |
| Equity | 10/15 | €46,813 | €57,709 | +€10,896 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,213 | €39,109 | +€10,896 | +38.6% |
| Amounts payable | 17/49 | €63,176 | €56,163 | -€7,014 | -11.1% |
| Amounts payable after more than one year | 17 | €29,967 | €22,324 | -€7,643 | -25.5% |
| Financial debts | 170/4 | €29,967 | €20,824 | -€9,143 | -30.5% |
| Other amounts payable | 178/9 | - | €1,500 | +€1,500 | |
| Amounts payable within one year | 42/48 | €33,209 | €33,839 | +€629 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €8,860 | €9,143 | +€283 | +3.2% |
| Trade debts | 44 | €2,340 | €646 | -€1,693 | -72.4% |
| Suppliers | 440/4 | €2,340 | €646 | -€1,693 | -72.4% |
| Taxes, remuneration and social security | 45 | €11,742 | €10,634 | -€1,108 | -9.4% |
| Taxes | 450/3 | €11,742 | €10,634 | -€1,108 | -9.4% |
| Other amounts payable | 47/48 | €10,268 | €13,415 | +€3,147 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,083 | €13,448 | +€1,364 | +11.3% |
| Other operating charges | 640/8 | €3,092 | €400 | -€2,692 | -87.1% |
| Gross operating margin | 9900 | €54,716 | €25,781 | -€28,935 | -52.9% |
| Operating profit (loss) | 9901 | €39,541 | €11,934 | -€27,607 | -69.8% |
| Financial income | 75/76B | €5 | €38 | +€34 | +743.6% |
| Recurring financial income | 75 | €5 | €38 | +€34 | +743.6% |
| Financial charges | 65/66B | €1,406 | €571 | -€834 | -59.4% |
| Recurring financial charges | 65 | €1,406 | €571 | -€834 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €38,140 | €11,401 | -€26,739 | -70.1% |
| Income taxes | 67/77 | €10,129 | €505 | -€9,625 | -95.0% |
| Profit (loss) for the period | 9904 | €28,010 | €10,896 | -€17,114 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,010 | €10,896 | -€17,114 | -61.1% |
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.