SKYDIVING PROMOTION: 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.
What changed
SKYDIVING PROMOTION
NACE 77.350, Rental and leasing activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,714
2024 · €1.3m-€1.3m
Equity
€2.4m
2024 · €2.4m+€35,714
Cash
€831,320
2024 · €2.2m-€1.4m
Balance sheet total
€6.4m
2024 · €7.0m-€516,355
Largest movements
Assets
- Cash -€1.4m
down €1.4m (-62.6%), from €2.2m to €831,320
mainly Investment in fixed assets (net) (-€1.0m) and Debts after one year (-€384,309)
- Tangible fixed assets +€740,941
up €740,941 (+23.9%), from €3.1m to €3.8m
of which Plant, machinery and equipment: +€636,829
- Receivables within one year +€337,790
up €337,790 (+67.8%), from €498,189 to €835,979
of which Other amounts receivable: +€209,415
- Financial fixed assets -€144,700
down €144,700 (-23.2%), from €622,605 to €477,905
Equity and liabilities
- Debts after one year -€384,309
down €384,309 (-21.3%), from €1.8m to €1.4m
- Profit (loss) carried forward +€127,291
up €127,291 (+25.8%), from €493,096 to €620,386
- Accrued charges and deferred income -€100,106
down €100,106 (-18.2%), from €550,105 to €449,999
- Reserves -€91,577
down €91,577 (-4.8%), from €1.9m to €1.8m
of which Tax-exempt reserves: -€91,577
Income statement
- Gross operating margin -€1.5m
down €1.5m (-55.0%), from €2.7m to €1.2m
- Staff costs -€94,865
down €94,865 (-16.8%), from €563,722 to €468,857
- Provisions +€91,949
up €91,949, from -€71,579 to €20,370
- Depreciation +€74,370
up €74,370 (+20.4%), from €365,167 to €439,537
- Other operating charges +€54,287
up €54,287 (+198.8%), from €27,311 to €81,598
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.
Result 2024
€1.3m
Gross operating margin
-€1.5m
Staff costs
+€94,865
Depreciation
-€74,370
Provisions
-€91,949
Other operating charges
-€54,287
Other operating items
-€57,362
Financial income
+€1,186
Financial charges
-€13,686
Taxes
+€8,899
Deferred taxes and other
+€400,645
Result 2025
€35,714
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.
From operations
+€76,404
Investment
-€1.0m
Financing
-€439,896
Cash 2024
€2.2m
From operations (derived)
+€76,404
Net result for the year
+€35,714
Depreciation
+€439,537
Stocks and contracts
-€13,690
Receivables within one year
-€337,790
Deferred charges and accrued income
+€64,804
Provisions
-€10,156
Trade debts
+€20,562
Tax, wage and social debts
-€20,749
Other debts
-€1,724
Accrued charges and deferred income
-€100,106
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
-€439,896
Debts after one year
-€384,309
Current portion of long-term debt
-€55,587
Cash 2025
€831,320
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,950,320 | €6,433,965 | -€516,355 | -7.4% |
| Fixed assets | 21/28 | €3,733,398 | €4,320,782 | +€587,384 | +15.7% |
| Intangible fixed assets | 21 | €9,634 | €778 | -€8,857 | -91.9% |
| Tangible fixed assets | 22/27 | €3,101,159 | €3,842,100 | +€740,941 | +23.9% |
| Land and buildings | 22 | €22,679 | €18,642 | -€4,037 | -17.8% |
| Plant, machinery and equipment | 23 | €383,040 | €1,019,869 | +€636,829 | +166.3% |
| Furniture and vehicles | 24 | €89,527 | €121,098 | +€31,571 | +35.3% |
| Leasing and similar rights | 25 | €2,605,912 | €2,382,491 | -€223,421 | -8.6% |
| Assets under construction and advance payments | 27 | - | €300,000 | +€300,000 | |
| Financial fixed assets | 28 | €622,605 | €477,905 | -€144,700 | -23.2% |
| Current assets | 29/58 | €3,216,922 | €2,113,183 | -€1.1m | -34.3% |
| Stocks and contracts in progress | 3 | €20,595 | €34,284 | +€13,690 | +66.5% |
| Stocks | 30/36 | €20,595 | €34,284 | +€13,690 | +66.5% |
| Amounts receivable within one year | 40/41 | €498,189 | €835,979 | +€337,790 | +67.8% |
| Trade receivables | 40 | €207,858 | €336,232 | +€128,374 | +61.8% |
| Other amounts receivable | 41 | €290,331 | €499,747 | +€209,415 | +72.1% |
| Current investments | 50/53 | €332,985 | €332,985 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,221,735 | €831,320 | -€1.4m | -62.6% |
| Deferred charges and accrued income | 490/1 | €143,418 | €78,614 | -€64,804 | -45.2% |
| Total equity and liabilities | 10/49 | €6,950,320 | €6,433,965 | -€516,355 | -7.4% |
| Equity | 10/15 | €2,407,577 | €2,443,291 | +€35,714 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,895,881 | €1,804,304 | -€91,577 | -4.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,635,359 | €1,543,782 | -€91,577 | -5.6% |
| Distributable reserves | 133 | €258,662 | €258,662 | = | 0.0% |
| Profit (loss) carried forward | 14 | €493,096 | €620,386 | +€127,291 | +25.8% |
| Provisions and deferred taxes | 16 | €1,533,253 | €1,523,097 | -€10,156 | -0.7% |
| Provisions for liabilities and charges | 160/5 | €988,133 | €1,008,503 | +€20,370 | +2.1% |
| Major repairs and maintenance | 162 | €83,133 | €103,503 | +€20,370 | +24.5% |
| Other liabilities and charges | 164/5 | €905,000 | €905,000 | = | 0.0% |
| Deferred taxes | 168 | €545,120 | €514,594 | -€30,526 | -5.6% |
| Amounts payable | 17/49 | €3,009,490 | €2,467,577 | -€541,913 | -18.0% |
| Amounts payable after more than one year | 17 | €1,807,525 | €1,423,215 | -€384,309 | -21.3% |
| Financial debts | 170/4 | €1,807,525 | €1,423,215 | -€384,309 | -21.3% |
| Amounts payable within one year | 42/48 | €651,861 | €594,363 | -€57,498 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €379,603 | €324,016 | -€55,587 | -14.6% |
| Trade debts | 44 | €120,951 | €141,513 | +€20,562 | +17.0% |
| Suppliers | 440/4 | €120,951 | €141,513 | +€20,562 | +17.0% |
| Taxes, remuneration and social security | 45 | €103,916 | €83,168 | -€20,749 | -20.0% |
| Taxes | 450/3 | €9,584 | €28,693 | +€19,108 | +199.4% |
| Remuneration and social security | 454/9 | €94,332 | €54,475 | -€39,857 | -42.3% |
| Other amounts payable | 47/48 | €47,391 | €45,667 | -€1,724 | -3.6% |
| Accrued charges and deferred income | 492/3 | €550,105 | €449,999 | -€100,106 | -18.2% |
| Non-recurring operating income | 76A | - | €600 | +€600 | |
| Remuneration, social security and pensions | 62 | €563,722 | €468,857 | -€94,865 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €365,167 | €439,537 | +€74,370 | +20.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€71,579 | €20,370 | +€91,949 | |
| Other operating charges | 640/8 | €27,311 | €81,598 | +€54,287 | +198.8% |
| Non-recurring operating charges | 66A | - | €57,362 | +€57,362 | |
| Gross operating margin | 9900 | €2,714,211 | €1,221,689 | -€1.5m | -55.0% |
| Operating profit (loss) | 9901 | €1,829,590 | €153,965 | -€1.7m | -91.6% |
| Financial income | 75/76B | €22,581 | €23,767 | +€1,186 | +5.3% |
| Recurring financial income | 75 | €22,581 | €23,767 | +€1,186 | +5.3% |
| Financial charges | 65/66B | €103,671 | €117,357 | +€13,686 | +13.2% |
| Recurring financial charges | 65 | €103,671 | €92,357 | -€11,314 | -10.9% |
| Non-recurring financial charges | 66B | - | €25,000 | +€25,000 | |
| Profit (loss) for the period before taxes | 9903 | €1,748,500 | €60,374 | -€1.7m | -96.5% |
| Transfer from deferred taxes | 780 | €4,880 | €30,526 | +€25,645 | +525.5% |
| Transfer to deferred taxes | 680 | €375,000 | - | -€375,000 | |
| Income taxes | 67/77 | €64,085 | €55,186 | -€8,899 | -13.9% |
| Profit (loss) for the period | 9904 | €1,314,295 | €35,714 | -€1.3m | -97.3% |
| Transfer from tax-exempt reserves | 789 | €14,641 | €91,577 | +€76,935 | +525.5% |
| Transfer to tax-exempt reserves | 689 | €1,125,000 | - | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €203,936 | €127,291 | -€76,646 | -37.6% |
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 11 October 2026 via checked.be.