SkyAngels: what changed
Two fiscal 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.
SkyAngels
Largest movements
- Receivables within one year +€66,369
up €66,369 (+63.8%), from €104,090 to €170,458
of which Other amounts receivable: +€60,924
- Receivables after one year -€23,500
down €23,500 (-10.0%), from €235,000 to €211,500
- Tangible fixed assets -€22,623
down €22,623 (-98.7%), from €22,925 to €302
- Short-term financial debts -€20,266
down €20,266 (-93.3%), from €21,724 to €1,458
- Other debts +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Tax, wage and social debts +€19,397
up €19,397 (+25.4%), from €76,349 to €95,746
of which Taxes: +€19,567
- Debts after one year -€11,350
no longer reported in 2024 (was €11,350)
- Current portion of long-term debt +€6,708
up €6,708 (+58.9%), from €11,395 to €18,103
- Gross operating margin +€17,616
up €17,616 (+29.5%), from €59,760 to €77,376
- Depreciation -€11,336
down €11,336 (-94.9%), from €11,950 to €614
- Financial charges +€7,754
up €7,754 (+281.1%), from €2,758 to €10,512
- Other operating charges -€4,540
down €4,540 (-81.6%), from €5,563 to €1,022
- Taxes +€3,382
up €3,382 (+23.6%), from €14,315 to €17,697
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 | €362,764 | €383,488 | +€20,724 | +5.7% |
| Fixed assets | 21/28 | €23,675 | €1,052 | -€22,623 | -95.6% |
| Tangible fixed assets | 22/27 | €22,925 | €302 | -€22,623 | -98.7% |
| Furniture and vehicles | 24 | €22,925 | €302 | -€22,623 | -98.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €339,090 | €382,436 | +€43,347 | +12.8% |
| Amounts receivable after more than one year | 29 | €235,000 | €211,500 | -€23,500 | -10.0% |
| Other amounts receivable | 291 | €235,000 | €211,500 | -€23,500 | -10.0% |
| Amounts receivable within one year | 40/41 | €104,090 | €170,458 | +€66,369 | +63.8% |
| Trade receivables | 40 | €25,410 | €30,855 | +€5,445 | +21.4% |
| Other amounts receivable | 41 | €78,680 | €139,603 | +€60,924 | +77.4% |
| Deferred charges and accrued income | 490/1 | - | €478 | +€478 | |
| Total equity and liabilities | 10/49 | €362,764 | €383,488 | +€20,724 | +5.7% |
| Equity | 10/15 | €207,989 | €213,741 | +€5,751 | +2.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €182,989 | €188,741 | +€5,751 | +3.1% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €180,489 | €186,241 | +€5,751 | +3.2% |
| Amounts payable | 17/49 | €154,775 | €169,747 | +€14,972 | +9.7% |
| Amounts payable after more than one year | 17 | €11,350 | - | -€11,350 | |
| Financial debts | 170/4 | €11,350 | - | -€11,350 | |
| Amounts payable within one year | 42/48 | €143,425 | €169,747 | +€26,323 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €11,395 | €18,103 | +€6,708 | +58.9% |
| Financial debts | 43 | €21,724 | €1,458 | -€20,266 | -93.3% |
| Credit institutions | 430/8 | €21,724 | €1,458 | -€20,266 | -93.3% |
| Trade debts | 44 | €3,958 | €4,440 | +€482 | +12.2% |
| Suppliers | 440/4 | €3,958 | €4,440 | +€482 | +12.2% |
| Taxes, remuneration and social security | 45 | €76,349 | €95,746 | +€19,397 | +25.4% |
| Taxes | 450/3 | €76,179 | €95,746 | +€19,567 | +25.7% |
| Remuneration and social security | 454/9 | €169 | - | -€169 | |
| Other amounts payable | 47/48 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Remuneration, social security and pensions | 62 | €2,193 | €4,280 | +€2,087 | +95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,950 | €614 | -€11,336 | -94.9% |
| Other operating charges | 640/8 | €5,563 | €1,022 | -€4,540 | -81.6% |
| Gross operating margin | 9900 | €59,760 | €77,376 | +€17,616 | +29.5% |
| Operating profit (loss) | 9901 | €40,055 | €71,460 | +€31,406 | +78.4% |
| Financial income | 75/76B | €9,385 | €12,500 | +€3,115 | +33.2% |
| Recurring financial income | 75 | €9,385 | €12,500 | +€3,115 | +33.2% |
| Financial charges | 65/66B | €2,758 | €10,512 | +€7,754 | +281.1% |
| Recurring financial charges | 65 | €2,758 | €10,512 | +€7,754 | +281.1% |
| Profit (loss) for the period before taxes | 9903 | €46,682 | €73,448 | +€26,766 | +57.3% |
| Income taxes | 67/77 | €14,315 | €17,697 | +€3,382 | +23.6% |
| Profit (loss) for the period | 9904 | €32,367 | €55,751 | +€23,385 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,367 | €55,751 | +€23,385 | +72.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.