SKY Consulting: 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 Consulting
Largest movements
- Receivables within one year +€14,810
up €14,810 (+109%), from €13,601 to €28,411
of which Trade receivables: +€14,829
- Tangible fixed assets -€13,086
down €13,086 (-4.5%), from €292,578 to €279,491
of which Land and buildings: -€8,799
- Cash +€4,743
up €4,743 (+8.3%), from €57,152 to €61,895
mainly Net result for the year (+€55,552) and Tax, wage and social debts (+€16,629)
- Reserves +€55,552
up €55,552 (+40.2%), from €138,236 to €193,788
of which Distributable reserves: +€55,552
- Other debts -€49,650
down €49,650 (-62.4%), from €79,607 to €29,956
- Debts after one year -€22,400
no longer reported in 2025 (was €22,400)
- Tax, wage and social debts +€16,629
up €16,629 (+939%), from €1,770 to €18,399
- Trade debts +€5,608
up €5,608 (+55.0%), from €10,197 to €15,805
- Depreciation -€29,426
down €29,426 (-67.0%), from €43,951 to €14,524
- Gross operating margin +€28,785
up €28,785 (+38.9%), from €73,926 to €102,710
- Taxes +€19,248
up €19,248 (+187%), from €10,275 to €29,523
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 | €364,985 | €370,724 | +€5,739 | +1.6% |
| Fixed assets | 21/28 | €292,621 | €279,535 | -€13,086 | -4.5% |
| Tangible fixed assets | 22/27 | €292,578 | €279,491 | -€13,086 | -4.5% |
| Land and buildings | 22 | €285,110 | €276,312 | -€8,799 | -3.1% |
| Furniture and vehicles | 24 | €7,467 | €3,180 | -€4,288 | -57.4% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €72,364 | €91,189 | +€18,825 | +26.0% |
| Amounts receivable within one year | 40/41 | €13,601 | €28,411 | +€14,810 | +109% |
| Trade receivables | 40 | €9,129 | €23,958 | +€14,829 | +162% |
| Other amounts receivable | 41 | €4,472 | €4,453 | -€19 | -0.4% |
| Cash at bank and in hand | 54/58 | €57,152 | €61,895 | +€4,743 | +8.3% |
| Deferred charges and accrued income | 490/1 | €1,611 | €883 | -€728 | -45.2% |
| Total equity and liabilities | 10/49 | €364,985 | €370,724 | +€5,739 | +1.6% |
| Equity | 10/15 | €251,011 | €306,563 | +€55,552 | +22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,236 | €193,788 | +€55,552 | +40.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €136,376 | €191,928 | +€55,552 | +40.7% |
| Profit (loss) carried forward | 14 | €106,575 | €106,575 | = | 0.0% |
| Amounts payable | 17/49 | €113,974 | €64,160 | -€49,813 | -43.7% |
| Amounts payable after more than one year | 17 | €22,400 | - | -€22,400 | |
| Other amounts payable | 178/9 | €22,400 | - | -€22,400 | |
| Amounts payable within one year | 42/48 | €91,574 | €64,160 | -€27,413 | -29.9% |
| Trade debts | 44 | €10,197 | €15,805 | +€5,608 | +55.0% |
| Suppliers | 440/4 | €10,197 | €15,805 | +€5,608 | +55.0% |
| Taxes, remuneration and social security | 45 | €1,770 | €18,399 | +€16,629 | +939% |
| Taxes | 450/3 | €1,770 | €18,399 | +€16,629 | +939% |
| Other amounts payable | 47/48 | €79,607 | €29,956 | -€49,650 | -62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,951 | €14,524 | -€29,426 | -67.0% |
| Other operating charges | 640/8 | €2,509 | €2,746 | +€237 | +9.4% |
| Gross operating margin | 9900 | €73,926 | €102,710 | +€28,785 | +38.9% |
| Operating profit (loss) | 9901 | €27,466 | €85,441 | +€57,974 | +211% |
| Financial charges | 65/66B | €263 | €365 | +€102 | +38.8% |
| Recurring financial charges | 65 | €263 | €365 | +€102 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €27,203 | €85,075 | +€57,872 | +213% |
| Income taxes | 67/77 | €10,275 | €29,523 | +€19,248 | +187% |
| Profit (loss) for the period | 9904 | €16,928 | €55,552 | +€38,624 | +228% |
| Profit (loss) for the period to be appropriated | 9905 | €16,928 | €55,552 | +€38,624 | +228% |
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 23 October 2026 via checked.be.