SKYLAR CONSULT: 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.
SKYLAR CONSULT
Largest movements
- Cash +€2,341
up €2,341 (+36.8%), from €6,363 to €8,704
mainly Other debts (+€3,844) and Receivables within one year (+€1,913)
- Receivables within one year -€1,913
down €1,913 (-82.0%), from €2,335 to €421
of which Other amounts receivable: -€2,013
- Tangible fixed assets -€433
down €433 (-36.7%), from €1,180 to €748
- Other debts +€3,844
up €3,844 (+34.7%), from €11,072 to €14,916
- Profit (loss) carried forward -€3,765
down €3,765 (-39.9%), from -€9,428 to -€13,193
- Gross operating margin +€2,768
up €2,768 (+50.8%), from -€5,444 to -€2,676
- Other operating charges +€400
up €400, from €0 to €400
- Financial charges -€72
down €72 (-21.8%), from €328 to €257
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 | €9,878 | €9,873 | -€5 | 0.0% |
| Fixed assets | 21/28 | €1,180 | €748 | -€433 | -36.7% |
| Tangible fixed assets | 22/27 | €1,180 | €748 | -€433 | -36.7% |
| Furniture and vehicles | 24 | €1,180 | €748 | -€433 | -36.7% |
| Current assets | 29/58 | €8,698 | €9,126 | +€428 | +4.9% |
| Amounts receivable within one year | 40/41 | €2,335 | €421 | -€1,913 | -82.0% |
| Trade receivables | 40 | €0 | €100 | +€100 | |
| Other amounts receivable | 41 | €2,335 | €321 | -€2,013 | -86.2% |
| Cash at bank and in hand | 54/58 | €6,363 | €8,704 | +€2,341 | +36.8% |
| Total equity and liabilities | 10/49 | €9,878 | €9,873 | -€5 | 0.0% |
| Equity | 10/15 | -€1,928 | -€5,693 | -€3,765 | -195% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,428 | -€13,193 | -€3,765 | -39.9% |
| Amounts payable | 17/49 | €11,806 | €15,566 | +€3,761 | +31.9% |
| Amounts payable within one year | 42/48 | €11,793 | €15,566 | +€3,774 | +32.0% |
| Trade debts | 44 | €721 | €650 | -€71 | -9.8% |
| Suppliers | 440/4 | €721 | €650 | -€71 | -9.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,072 | €14,916 | +€3,844 | +34.7% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €433 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | -€5,444 | -€2,676 | +€2,768 | +50.8% |
| Operating profit (loss) | 9901 | -€5,877 | -€3,509 | +€2,368 | +40.3% |
| Financial charges | 65/66B | €328 | €257 | -€72 | -21.8% |
| Recurring financial charges | 65 | €328 | €257 | -€72 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,205 | -€3,765 | +€2,440 | +39.3% |
| Profit (loss) for the period | 9904 | -€6,205 | -€3,765 | +€2,440 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,205 | -€3,765 | +€2,440 | +39.3% |
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 20 October 2026 via checked.be.