SKY PK: 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 PK
Largest movements
- Cash +€63,045
up €63,045 (+175%), from €36,124 to €99,169
mainly Net result for the year (+€40,338) and Debts after one year (+€26,083)
- Stocks and contracts +€5,488
up €5,488 (+11.2%), from €49,016 to €54,504
- Profit (loss) carried forward +€40,338
up €40,338 (+110%), from €36,751 to €77,089
- Debts after one year +€26,083
new in 2025: €26,083
- Trade debts -€17,736
down €17,736 (-97.8%), from €18,127 to €391
- Tax, wage and social debts +€16,672
up €16,672 (+98.0%), from €17,011 to €33,683
of which Remuneration and social security: +€22,718
- Other debts -€7,000
no longer reported in 2025 (was €7,000)
- Purchases and services -€206,061
down €206,061 (-29.2%), from €706,083 to €500,022
- Turnover -€157,358
down €157,358 (-21.0%), from €747,944 to €590,586
- Gross operating margin +€35,867
up €35,867 (+65.6%), from €54,697 to €90,564
- Other operating charges +€11,036
up €11,036 (+223%), from €4,946 to €15,982
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 | €99,348 | €164,139 | +€64,791 | +65.2% |
| Fixed assets | 21/28 | €10,388 | €8,987 | -€1,401 | -13.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €10,388 | €8,987 | -€1,401 | -13.5% |
| Furniture and vehicles | 24 | €10,388 | €8,987 | -€1,401 | -13.5% |
| Current assets | 29/58 | €88,961 | €155,152 | +€66,191 | +74.4% |
| Stocks and contracts in progress | 3 | €49,016 | €54,504 | +€5,488 | +11.2% |
| Stocks | 30/36 | €49,016 | €54,504 | +€5,488 | +11.2% |
| Amounts receivable within one year | 40/41 | €2,304 | €1,479 | -€825 | -35.8% |
| Trade receivables | 40 | €2,304 | €1,479 | -€825 | -35.8% |
| Cash at bank and in hand | 54/58 | €36,124 | €99,169 | +€63,045 | +175% |
| Deferred charges and accrued income | 490/1 | €1,517 | - | -€1,517 | |
| Total equity and liabilities | 10/49 | €99,348 | €164,139 | +€64,791 | +65.2% |
| Equity | 10/15 | €57,211 | €97,551 | +€40,340 | +70.5% |
| Contributions | 10/11 | €18,600 | €18,602 | +€2 | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,751 | €77,089 | +€40,338 | +110% |
| Amounts payable | 17/49 | €42,138 | €66,588 | +€24,450 | +58.0% |
| Amounts payable after more than one year | 17 | - | €26,083 | +€26,083 | |
| Financial debts | 170/4 | - | €26,083 | +€26,083 | |
| Amounts payable within one year | 42/48 | €42,138 | €40,505 | -€1,633 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,431 | +€6,431 | |
| Trade debts | 44 | €18,127 | €391 | -€17,736 | -97.8% |
| Suppliers | 440/4 | €18,127 | €391 | -€17,736 | -97.8% |
| Taxes, remuneration and social security | 45 | €17,011 | €33,683 | +€16,672 | +98.0% |
| Taxes | 450/3 | €12,517 | €6,471 | -€6,046 | -48.3% |
| Remuneration and social security | 454/9 | €4,494 | €27,212 | +€22,718 | +506% |
| Other amounts payable | 47/48 | €7,000 | - | -€7,000 | |
| Turnover | 70 | €747,944 | €590,586 | -€157,358 | -21.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €706,083 | €500,022 | -€206,061 | -29.2% |
| Remuneration, social security and pensions | 62 | €33,510 | €34,236 | +€726 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,484 | €1,400 | -€84 | -5.7% |
| Other operating charges | 640/8 | €4,946 | €15,982 | +€11,036 | +223% |
| Gross operating margin | 9900 | €54,697 | €90,564 | +€35,867 | +65.6% |
| Operating profit (loss) | 9901 | €14,757 | €38,946 | +€24,189 | +164% |
| Financial income | 75/76B | - | €2,287 | +€2,287 | |
| Recurring financial income | 75 | - | €2,287 | +€2,287 | |
| Financial charges | 65/66B | €1,086 | €1,253 | +€168 | +15.4% |
| Recurring financial charges | 65 | €1,086 | €1,253 | +€168 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €13,671 | €39,980 | +€26,309 | +192% |
| Income taxes | 67/77 | €5,065 | -€358 | -€5,423 | |
| Profit (loss) for the period | 9904 | €8,607 | €40,338 | +€31,731 | +369% |
| Profit (loss) for the period to be appropriated | 9905 | €8,607 | €40,338 | +€31,731 | +369% |
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 17 October 2026 via checked.be.