SKY FRAME: 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 FRAME
Largest movements
- Receivables within one year +€99,331
up €99,331 (+600.4%), from €16,545 to €115,876
of which Other amounts receivable: +€87,804
- Profit (loss) carried forward +€66,523
up €66,523, from -€4,509 to €62,014
- Tax, wage and social debts +€22,259
up €22,259 (+2812.2%), from €792 to €23,050
- Other debts +€11,119
up €11,119 (+227.8%), from €4,881 to €16,000
- Short-term financial debts -€2,440
down €2,440 (-62.2%), from €3,922 to €1,482
- Trade debts +€1,353
up €1,353 (+17.1%), from €7,932 to €9,285
- Gross operating margin +€91,375
up €91,375, from -€675 to €90,700
- Taxes +€23,050
new in 2024: €23,050
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,218 | €118,031 | +€98,813 | +514.2% |
| Fixed assets | 21/28 | €2,673 | €2,155 | -€517 | -19.4% |
| Tangible fixed assets | 22/27 | €2,673 | €2,155 | -€517 | -19.4% |
| Other tangible fixed assets | 26 | €2,673 | €2,155 | -€517 | -19.4% |
| Current assets | 29/58 | €16,545 | €115,876 | +€99,331 | +600.4% |
| Amounts receivable within one year | 40/41 | €16,545 | €115,876 | +€99,331 | +600.4% |
| Trade receivables | 40 | €4,144 | €15,671 | +€11,527 | +278.1% |
| Other amounts receivable | 41 | €12,401 | €100,205 | +€87,804 | +708.0% |
| Total equity and liabilities | 10/49 | €19,218 | €118,031 | +€98,813 | +514.2% |
| Equity | 10/15 | €1,691 | €68,214 | +€66,523 | +3933.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,509 | €62,014 | +€66,523 | |
| Amounts payable | 17/49 | €17,527 | €49,817 | +€32,290 | +184.2% |
| Amounts payable within one year | 42/48 | €17,527 | €49,817 | +€32,290 | +184.2% |
| Financial debts | 43 | €3,922 | €1,482 | -€2,440 | -62.2% |
| Credit institutions | 430/8 | €3,922 | €1,482 | -€2,440 | -62.2% |
| Trade debts | 44 | €7,932 | €9,285 | +€1,353 | +17.1% |
| Suppliers | 440/4 | €7,932 | €9,285 | +€1,353 | +17.1% |
| Taxes, remuneration and social security | 45 | €792 | €23,050 | +€22,259 | +2812.2% |
| Taxes | 450/3 | €792 | €23,050 | +€22,259 | +2812.2% |
| Other amounts payable | 47/48 | €4,881 | €16,000 | +€11,119 | +227.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €517 | €517 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €384 | = | 0.0% |
| Non-recurring operating charges | 66A | €225 | €1,250 | +€1,025 | +455.6% |
| Gross operating margin | 9900 | -€675 | €90,700 | +€91,375 | |
| Operating profit (loss) | 9901 | -€1,802 | €88,549 | +€90,350 | |
| Financial income | 75/76B | €625 | €1,112 | +€488 | +78.1% |
| Recurring financial income | 75 | €625 | €1,112 | +€488 | +78.1% |
| Financial charges | 65/66B | €255 | €88 | -€167 | -65.5% |
| Recurring financial charges | 65 | €255 | €88 | -€167 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,433 | €89,573 | +€91,005 | |
| Income taxes | 67/77 | - | €23,050 | +€23,050 | |
| Profit (loss) for the period | 9904 | -€1,433 | €66,523 | +€67,955 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,433 | €66,523 | +€67,955 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.