Skyhigh Consultancy: 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.
Skyhigh Consultancy
Largest movements
- Financial fixed assets +€41,667
new in 2025: €41,667
- Cash +€8,984
up €8,984 (+43.7%), from €20,541 to €29,525
mainly Net result for the year (+€22,148) and Other debts (+€16,152)
- Tangible fixed assets -€5,146
down €5,146 (-1.9%), from €276,910 to €271,764
of which Plant, machinery and equipment: -€3,426
- Other debts +€16,152
up €16,152 (+55.0%), from €29,393 to €45,546
- Debts after one year +€14,583
up €14,583 (+7.2%), from €202,778 to €217,361
- Current portion of long-term debt +€10,417
up €10,417 (+62.5%), from €16,667 to €27,083
- Trade debts +€7,433
up €7,433 (+427%), from €1,739 to €9,172
- Tax, wage and social debts +€4,439
up €4,439 (+148%), from €2,991 to €7,430
- Gross operating margin +€23,242
up €23,242 (+59.6%), from €39,002 to €62,244
- Taxes +€9,073
up €9,073 (+291%), from €3,120 to €12,193
- Other operating charges +€3,316
up €3,316 (+6,451%), from €51 to €3,367
- Depreciation -€1,564
down €1,564 (-9.2%), from €17,075 to €15,511
- Financial charges -€1,261
down €1,261 (-11.7%), from €10,762 to €9,502
of which Financial charges: -€1,261
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 | €317,477 | €367,470 | +€49,994 | +15.7% |
| Fixed assets | 21/28 | €276,910 | €313,431 | +€36,521 | +13.2% |
| Tangible fixed assets | 22/27 | €276,910 | €271,764 | -€5,146 | -1.9% |
| Land and buildings | 22 | €269,078 | €267,691 | -€1,387 | -0.5% |
| Plant, machinery and equipment | 23 | €4,779 | €1,353 | -€3,426 | -71.7% |
| Furniture and vehicles | 24 | €3,053 | €2,720 | -€333 | -10.9% |
| Financial fixed assets | 28 | - | €41,667 | +€41,667 | |
| Current assets | 29/58 | €40,567 | €54,040 | +€13,473 | +33.2% |
| Amounts receivable within one year | 40/41 | €20,026 | €22,269 | +€2,243 | +11.2% |
| Trade receivables | 40 | €6,751 | €16,280 | +€9,528 | +141% |
| Other amounts receivable | 41 | €13,274 | €5,989 | -€7,285 | -54.9% |
| Cash at bank and in hand | 54/58 | €20,541 | €29,525 | +€8,984 | +43.7% |
| Deferred charges and accrued income | 490/1 | - | €2,246 | +€2,246 | |
| Total equity and liabilities | 10/49 | €317,477 | €367,470 | +€49,994 | +15.7% |
| Equity | 10/15 | €63,909 | €60,879 | -€3,030 | -4.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €61,409 | €58,379 | -€3,030 | -4.9% |
| Distributable reserves | 133 | €61,409 | €58,379 | -€3,030 | -4.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €253,568 | €306,592 | +€53,024 | +20.9% |
| Amounts payable after more than one year | 17 | €202,778 | €217,361 | +€14,583 | +7.2% |
| Financial debts | 170/4 | €202,778 | €217,361 | +€14,583 | +7.2% |
| Amounts payable within one year | 42/48 | €50,790 | €89,231 | +€38,441 | +75.7% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €27,083 | +€10,417 | +62.5% |
| Trade debts | 44 | €1,739 | €9,172 | +€7,433 | +427% |
| Suppliers | 440/4 | €1,739 | €9,172 | +€7,433 | +427% |
| Taxes, remuneration and social security | 45 | €2,991 | €7,430 | +€4,439 | +148% |
| Taxes | 450/3 | €2,991 | €7,430 | +€4,439 | +148% |
| Other amounts payable | 47/48 | €29,393 | €45,546 | +€16,152 | +55.0% |
| Non-recurring operating income | 76A | €12,769 | €0 | -€12,769 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,075 | €15,511 | -€1,564 | -9.2% |
| Other operating charges | 640/8 | €51 | €3,367 | +€3,316 | +6,451% |
| Gross operating margin | 9900 | €39,002 | €62,244 | +€23,242 | +59.6% |
| Operating profit (loss) | 9901 | €21,875 | €43,366 | +€21,491 | +98.2% |
| Financial income | 75/76B | €0 | €477 | +€477 | +4,768,900% |
| Recurring financial income | 75 | €0 | €477 | +€477 | +4,768,900% |
| Non-recurring financial income | 76B | €0 | €477 | +€477 | +4,768,900% |
| Financial charges | 65/66B | €10,762 | €9,502 | -€1,261 | -11.7% |
| Recurring financial charges | 65 | €10,762 | €9,502 | -€1,261 | -11.7% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €11,113 | €34,341 | +€23,229 | +209% |
| Income taxes | 67/77 | €3,120 | €12,193 | +€9,073 | +291% |
| Profit (loss) for the period | 9904 | €7,993 | €22,148 | +€14,155 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €7,993 | €22,148 | +€14,155 | +177% |
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 14 October 2026 via checked.be.