SKY personaltraining: 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 personaltraining
Largest movements
- Receivables within one year -€14,067
down €14,067 (-40.4%), from €34,777 to €20,710
of which Trade receivables: -€13,613
- Deferred charges and accrued income +€1,247
up €1,247 (+111%), from €1,124 to €2,372
- Trade debts -€9,991
down €9,991 (-52.3%), from €19,112 to €9,121
- Profit (loss) carried forward -€1,507
down €1,507 (-16.7%), from -€9,004 to -€10,510
- Tax, wage and social debts -€1,384
no longer reported in 2025 (was €1,384)
- Gross operating margin +€12,532
up €12,532 (+85.7%), from -€14,615 to -€2,084
- Other operating charges -€210
down €210 (-50.3%), from €418 to €208
- Financial income -€156
down €156 (-13.9%), from €1,124 to €968
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 | €36,189 | €23,308 | -€12,882 | -35.6% |
| Current assets | 29/58 | €36,189 | €23,308 | -€12,882 | -35.6% |
| Amounts receivable within one year | 40/41 | €34,777 | €20,710 | -€14,067 | -40.4% |
| Trade receivables | 40 | €13,613 | - | -€13,613 | |
| Other amounts receivable | 41 | €21,164 | €20,710 | -€454 | -2.1% |
| Cash at bank and in hand | 54/58 | €288 | €226 | -€62 | -21.5% |
| Deferred charges and accrued income | 490/1 | €1,124 | €2,372 | +€1,247 | +111% |
| Total equity and liabilities | 10/49 | €36,189 | €23,308 | -€12,882 | -35.6% |
| Equity | 10/15 | €15,693 | €14,187 | -€1,507 | -9.6% |
| Contributions | 10/11 | €10,210 | €10,210 | = | 0.0% |
| Reserves | 13 | €14,487 | €14,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €644 | €644 | = | 0.0% |
| Reserves not available under the articles | 1311 | €644 | €644 | = | 0.0% |
| Distributable reserves | 133 | €13,843 | €13,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,004 | -€10,510 | -€1,507 | -16.7% |
| Amounts payable | 17/49 | €20,496 | €9,121 | -€11,375 | -55.5% |
| Amounts payable within one year | 42/48 | €20,496 | €9,121 | -€11,375 | -55.5% |
| Trade debts | 44 | €19,112 | €9,121 | -€9,991 | -52.3% |
| Suppliers | 440/4 | €19,112 | €9,121 | -€9,991 | -52.3% |
| Taxes, remuneration and social security | 45 | €1,384 | - | -€1,384 | |
| Taxes | 450/3 | €1,384 | - | -€1,384 | |
| Other operating charges | 640/8 | €418 | €208 | -€210 | -50.3% |
| Gross operating margin | 9900 | -€14,615 | -€2,084 | +€12,532 | +85.7% |
| Operating profit (loss) | 9901 | -€15,033 | -€2,291 | +€12,742 | +84.8% |
| Financial income | 75/76B | €1,124 | €968 | -€156 | -13.9% |
| Recurring financial income | 75 | €1,124 | €968 | -€156 | -13.9% |
| Financial charges | 65/66B | €95 | €184 | +€89 | +94.2% |
| Recurring financial charges | 65 | €95 | €184 | +€89 | +94.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,004 | -€1,507 | +€12,497 | +89.2% |
| Profit (loss) for the period | 9904 | -€14,004 | -€1,507 | +€12,497 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,004 | -€1,507 | +€12,497 | +89.2% |
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 16 October 2026 via checked.be.