Skyar: 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.
Skyar
Largest movements
- Tangible fixed assets +€24,763
up €24,763 (+43421.8%), from €57 to €24,821
- Receivables within one year +€10,818
up €10,818 (+37.9%), from €28,544 to €39,363
of which Other amounts receivable: +€11,681
- Financial fixed assets +€4,000
up €4,000 (+200.0%), from €2,000 to €6,000
- Debts after one year +€17,402
new in 2025: €17,402
- Reserves +€14,000
up €14,000 (+100.0%), from €14,000 to €28,000
- Trade debts -€9,933
down €9,933 (-57.6%), from €17,254 to €7,321
- Profit (loss) carried forward +€7,314
up €7,314, from -€6,858 to €456
- Other debts +€3,505
new in 2025: €3,505
- Staff costs -€42,508
down €42,508 (-99.1%), from €42,913 to €405
- Other operating charges +€6,161
up €6,161 (+386.9%), from €1,593 to €7,754
- Taxes +€5,896
up €5,896 (+2408.8%), from €245 to €6,141
- Gross operating margin -€780
down €780 (-2.1%), from €37,220 to €36,440
- Financial charges +€454
up €454 (+56.9%), from €798 to €1,252
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.
Cash bridge derived
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 | €32,986 | €71,834 | +€38,848 | +117.8% |
| Fixed assets | 21/28 | €2,057 | €30,821 | +€28,763 | +1398.3% |
| Tangible fixed assets | 22/27 | €57 | €24,821 | +€24,763 | +43421.8% |
| Furniture and vehicles | 24 | €57 | €24,821 | +€24,763 | +43421.8% |
| Financial fixed assets | 28 | €2,000 | €6,000 | +€4,000 | +200.0% |
| Current assets | 29/58 | €30,929 | €41,014 | +€10,085 | +32.6% |
| Amounts receivable within one year | 40/41 | €28,544 | €39,363 | +€10,818 | +37.9% |
| Trade receivables | 40 | €4,222 | €3,360 | -€862 | -20.4% |
| Other amounts receivable | 41 | €24,322 | €36,003 | +€11,681 | +48.0% |
| Cash at bank and in hand | 54/58 | €22 | - | -€22 | |
| Deferred charges and accrued income | 490/1 | €2,362 | €1,651 | -€712 | -30.1% |
| Total equity and liabilities | 10/49 | €32,986 | €71,834 | +€38,848 | +117.8% |
| Equity | 10/15 | €7,142 | €28,456 | +€21,314 | +298.4% |
| Reserves | 13 | €14,000 | €28,000 | +€14,000 | +100.0% |
| Distributable reserves | 133 | €14,000 | €28,000 | +€14,000 | +100.0% |
| Profit (loss) carried forward | 14 | -€6,858 | €456 | +€7,314 | |
| Amounts payable | 17/49 | €25,844 | €43,378 | +€17,534 | +67.8% |
| Amounts payable after more than one year | 17 | - | €17,402 | +€17,402 | |
| Financial debts | 170/4 | - | €17,402 | +€17,402 | |
| Amounts payable within one year | 42/48 | €25,844 | €25,977 | +€133 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,293 | +€3,293 | |
| Financial debts | 43 | - | €491 | +€491 | |
| Credit institutions | 430/8 | - | €491 | +€491 | |
| Trade debts | 44 | €17,254 | €7,321 | -€9,933 | -57.6% |
| Suppliers | 440/4 | €17,254 | €7,321 | -€9,933 | -57.6% |
| Taxes, remuneration and social security | 45 | €8,590 | €11,367 | +€2,776 | +32.3% |
| Taxes | 450/3 | €2,648 | €11,367 | +€8,719 | +329.3% |
| Remuneration and social security | 454/9 | €5,942 | - | -€5,942 | |
| Other amounts payable | 47/48 | - | €3,505 | +€3,505 | |
| Non-recurring operating income | 76A | €2,027 | €4,730 | +€2,704 | +133.4% |
| Remuneration, social security and pensions | 62 | €42,913 | €405 | -€42,508 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €684 | +€232 | +51.4% |
| Other operating charges | 640/8 | €1,593 | €7,754 | +€6,161 | +386.9% |
| Non-recurring operating charges | 66A | €667 | €80 | -€587 | -88.0% |
| Gross operating margin | 9900 | €37,220 | €36,440 | -€780 | -2.1% |
| Operating profit (loss) | 9901 | -€8,404 | €27,518 | +€35,921 | |
| Financial income | 75/76B | €1,304 | €1,188 | -€116 | -8.9% |
| Recurring financial income | 75 | €1,304 | €1,188 | -€116 | -8.9% |
| Financial charges | 65/66B | €798 | €1,252 | +€454 | +56.9% |
| Recurring financial charges | 65 | €798 | €1,252 | +€454 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,897 | €27,455 | +€35,352 | |
| Income taxes | 67/77 | €245 | €6,141 | +€5,896 | +2408.8% |
| Profit (loss) for the period | 9904 | -€8,142 | €21,314 | +€29,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,142 | €21,314 | +€29,456 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.