SKY CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€96,121
up €96,121 (+153%), from €62,858 to €158,979
mainly Net result for the year (+€120,342) and Receivables within one year (+€4,884)
- Tangible fixed assets +€19,463
up €19,463 (+1,194%), from €1,630 to €21,093
- Receivables within one year -€4,884
down €4,884 (-27.5%), from €17,751 to €12,868
of which Trade receivables: -€7,607
- Profit (loss) carried forward +€120,342
up €120,342 (+215%), from €56,024 to €176,365
- Tax, wage and social debts -€4,956
down €4,956 (-26.9%), from €18,428 to €13,473
- Trade debts -€4,788
down €4,788 (-100%), from €4,788 to €0
- Gross operating margin +€89,297
up €89,297 (+124%), from €71,914 to €161,212
- Taxes +€21,352
up €21,352 (+151%), from €14,183 to €35,535
- Depreciation +€1,742
up €1,742 (+58,465%), from €3 to €1,745
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 | €82,240 | €192,940 | +€110,700 | +135% |
| Fixed assets | 21/28 | €1,630 | €21,093 | +€19,463 | +1,194% |
| Tangible fixed assets | 22/27 | €1,630 | €21,093 | +€19,463 | +1,194% |
| Furniture and vehicles | 24 | €1,630 | €21,093 | +€19,463 | +1,194% |
| Current assets | 29/58 | €80,610 | €171,847 | +€91,237 | +113% |
| Amounts receivable within one year | 40/41 | €17,751 | €12,868 | -€4,884 | -27.5% |
| Trade receivables | 40 | €17,642 | €10,035 | -€7,607 | -43.1% |
| Other amounts receivable | 41 | €109 | €2,833 | +€2,724 | +2,489% |
| Cash at bank and in hand | 54/58 | €62,858 | €158,979 | +€96,121 | +153% |
| Total equity and liabilities | 10/49 | €82,240 | €192,940 | +€110,700 | +135% |
| Equity | 10/15 | €59,024 | €179,365 | +€120,342 | +204% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,024 | €176,365 | +€120,342 | +215% |
| Amounts payable | 17/49 | €23,217 | €13,575 | -€9,641 | -41.5% |
| Amounts payable within one year | 42/48 | €23,217 | €13,575 | -€9,641 | -41.5% |
| Financial debts | 43 | - | €102 | +€102 | |
| Credit institutions | 430/8 | - | €102 | +€102 | |
| Trade debts | 44 | €4,788 | €0 | -€4,788 | -100% |
| Suppliers | 440/4 | €4,788 | €0 | -€4,788 | -100% |
| Taxes, remuneration and social security | 45 | €18,428 | €13,473 | -€4,956 | -26.9% |
| Taxes | 450/3 | €18,428 | €13,473 | -€4,956 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €1,745 | +€1,742 | +58,465% |
| Other operating charges | 640/8 | €643 | €1,125 | +€482 | +74.8% |
| Gross operating margin | 9900 | €71,914 | €161,212 | +€89,297 | +124% |
| Operating profit (loss) | 9901 | €71,268 | €158,341 | +€87,074 | +122% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €1,061 | €2,545 | +€1,484 | +140% |
| Recurring financial charges | 65 | €1,061 | €2,545 | +€1,484 | +140% |
| Profit (loss) for the period before taxes | 9903 | €70,207 | €155,877 | +€85,670 | +122% |
| Income taxes | 67/77 | €14,183 | €35,535 | +€21,352 | +151% |
| Profit (loss) for the period | 9904 | €56,024 | €120,342 | +€64,318 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €56,024 | €120,342 | +€64,318 | +115% |
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 15 October 2026 via checked.be.