SKYLARK: 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.
SKYLARK
Largest movements
- Receivables within one year +€5,068
new in 2025: €5,068
- Tangible fixed assets -€4,012
down €4,012 (-15.9%), from €25,211 to €21,199
of which Plant, machinery and equipment: -€3,121
- Cash -€1,504
no longer reported in 2025 (was €1,504)
mainly Other debts (-€6,144) and Receivables within one year (-€5,068)
- Profit (loss) carried forward +€8,279
up €8,279 (+20.4%), from -€40,634 to -€32,356
- Other debts -€6,144
down €6,144 (-13.0%), from €47,322 to €41,178
- Trade debts -€3,054
down €3,054 (-24.6%), from €12,393 to €9,339
- Short-term financial debts +€540
new in 2025: €540
- Other operating charges -€6,629
down €6,629 (-98.1%), from €6,756 to €127
- Gross operating margin -€3,014
down €3,014 (-18.4%), from €16,363 to €13,349
- Financial charges -€734
down €734 (-75.8%), from €968 to €234
- Financial income -€467
down €467 (-85.6%), from €546 to €79
- Depreciation -€424
down €424 (-8.1%), from €5,212 to €4,788
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 | €27,480 | €26,995 | -€486 | -1.8% |
| Fixed assets | 21/28 | €25,481 | €21,469 | -€4,012 | -15.7% |
| Tangible fixed assets | 22/27 | €25,211 | €21,199 | -€4,012 | -15.9% |
| Plant, machinery and equipment | 23 | €22,350 | €19,229 | -€3,121 | -14.0% |
| Furniture and vehicles | 24 | €2,861 | €1,970 | -€891 | -31.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €2,000 | €5,526 | +€3,527 | +176.4% |
| Amounts receivable within one year | 40/41 | - | €5,068 | +€5,068 | |
| Trade receivables | 40 | - | €5,068 | +€5,068 | |
| Current investments | 50/53 | €279 | €279 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,504 | - | -€1,504 | |
| Deferred charges and accrued income | 490/1 | €217 | €179 | -€38 | -17.4% |
| Total equity and liabilities | 10/49 | €27,480 | €26,995 | -€486 | -1.8% |
| Equity | 10/15 | -€32,579 | -€24,301 | +€8,279 | +25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,634 | -€32,356 | +€8,279 | +20.4% |
| Amounts payable | 17/49 | €60,060 | €51,295 | -€8,764 | -14.6% |
| Amounts payable within one year | 42/48 | €60,060 | €51,295 | -€8,764 | -14.6% |
| Financial debts | 43 | - | €540 | +€540 | |
| Credit institutions | 430/8 | - | €540 | +€540 | |
| Trade debts | 44 | €12,393 | €9,339 | -€3,054 | -24.6% |
| Suppliers | 440/4 | €12,393 | €9,339 | -€3,054 | -24.6% |
| Taxes, remuneration and social security | 45 | €345 | €238 | -€107 | -31.0% |
| Taxes | 450/3 | €345 | €238 | -€107 | -31.0% |
| Other amounts payable | 47/48 | €47,322 | €41,178 | -€6,144 | -13.0% |
| Non-recurring operating income | 76A | €7,025 | - | -€7,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,212 | €4,788 | -€424 | -8.1% |
| Other operating charges | 640/8 | €6,756 | €127 | -€6,629 | -98.1% |
| Gross operating margin | 9900 | €16,363 | €13,349 | -€3,014 | -18.4% |
| Operating profit (loss) | 9901 | €4,395 | €8,434 | +€4,039 | +91.9% |
| Financial income | 75/76B | €546 | €79 | -€467 | -85.6% |
| Recurring financial income | 75 | €546 | €79 | -€467 | -85.6% |
| Financial charges | 65/66B | €968 | €234 | -€734 | -75.8% |
| Recurring financial charges | 65 | €968 | €234 | -€734 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €3,973 | €8,279 | +€4,305 | +108.4% |
| Income taxes | 67/77 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period | 9904 | €3,973 | €8,279 | +€4,305 | +108.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,973 | €8,279 | +€4,305 | +108.4% |
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 1 October 2026 via checked.be.