SkyBuilder: 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.
SkyBuilder
Largest movements
- Current investments +€70,930
up €70,930 (+194.0%), from €36,565 to €107,495
- Tangible fixed assets -€10,704
down €10,704 (-17.1%), from €62,455 to €51,752
of which Furniture and vehicles: -€10,012
- Receivables within one year +€5,201
up €5,201 (+40.3%), from €12,890 to €18,091
of which Trade receivables: +€5,167
- Reserves +€56,044
up €56,044 (+180.8%), from €31,000 to €87,044
- Tax, wage and social debts +€24,314
up €24,314 (+211.8%), from €11,478 to €35,792
- Debts after one year -€11,497
down €11,497 (-28.6%), from €40,195 to €28,698
- Gross operating margin +€43,126
up €43,126 (+82.7%), from €52,128 to €95,254
- Taxes +€13,245
up €13,245 (+153.7%), from €8,619 to €21,864
- Depreciation +€5,656
up €5,656 (+57.5%), from €9,832 to €15,488
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 | €118,968 | €185,732 | +€66,763 | +56.1% |
| Fixed assets | 21/28 | €62,455 | €51,752 | -€10,704 | -17.1% |
| Tangible fixed assets | 22/27 | €62,455 | €51,752 | -€10,704 | -17.1% |
| Plant, machinery and equipment | 23 | €3,026 | €2,335 | -€691 | -22.8% |
| Furniture and vehicles | 24 | €59,429 | €49,417 | -€10,012 | -16.8% |
| Current assets | 29/58 | €56,513 | €133,980 | +€77,467 | +137.1% |
| Amounts receivable within one year | 40/41 | €12,890 | €18,091 | +€5,201 | +40.3% |
| Trade receivables | 40 | €12,884 | €18,051 | +€5,167 | +40.1% |
| Other amounts receivable | 41 | €6 | €40 | +€34 | +539.4% |
| Current investments | 50/53 | €36,565 | €107,495 | +€70,930 | +194.0% |
| Cash at bank and in hand | 54/58 | €6,267 | €7,941 | +€1,674 | +26.7% |
| Deferred charges and accrued income | 490/1 | €791 | €453 | -€338 | -42.7% |
| Total equity and liabilities | 10/49 | €118,968 | €185,732 | +€66,763 | +56.1% |
| Equity | 10/15 | €36,606 | €92,650 | +€56,044 | +153.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €87,044 | +€56,044 | +180.8% |
| Distributable reserves | 133 | €31,000 | €87,044 | +€56,044 | +180.8% |
| Profit (loss) carried forward | 14 | €606 | €606 | = | 0.0% |
| Amounts payable | 17/49 | €82,363 | €93,082 | +€10,720 | +13.0% |
| Amounts payable after more than one year | 17 | €40,195 | €28,698 | -€11,497 | -28.6% |
| Financial debts | 170/4 | €40,195 | €28,698 | -€11,497 | -28.6% |
| Amounts payable within one year | 42/48 | €41,720 | €64,384 | +€22,663 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €11,043 | €11,497 | +€454 | +4.1% |
| Trade debts | 44 | €3,269 | €2,341 | -€928 | -28.4% |
| Suppliers | 440/4 | €3,269 | €2,341 | -€928 | -28.4% |
| Taxes, remuneration and social security | 45 | €11,478 | €35,792 | +€24,314 | +211.8% |
| Taxes | 450/3 | €11,478 | €35,792 | +€24,314 | +211.8% |
| Other amounts payable | 47/48 | €15,930 | €14,754 | -€1,176 | -7.4% |
| Accrued charges and deferred income | 492/3 | €447 | €0 | -€447 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,832 | €15,488 | +€5,656 | +57.5% |
| Other operating charges | 640/8 | €106 | €237 | +€131 | +124.4% |
| Gross operating margin | 9900 | €52,128 | €95,254 | +€43,126 | +82.7% |
| Operating profit (loss) | 9901 | €42,191 | €79,530 | +€37,339 | +88.5% |
| Financial income | 75/76B | - | €378 | +€378 | |
| Recurring financial income | 75 | - | €378 | +€378 | |
| Financial charges | 65/66B | €1,966 | €1,999 | +€34 | +1.7% |
| Recurring financial charges | 65 | €1,966 | €1,999 | +€34 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €40,225 | €77,908 | +€37,683 | +93.7% |
| Income taxes | 67/77 | €8,619 | €21,864 | +€13,245 | +153.7% |
| Profit (loss) for the period | 9904 | €31,606 | €56,044 | +€24,438 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,606 | €56,044 | +€24,438 | +77.3% |
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 6 October 2026 via checked.be.