SKYLIGHT: 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.
SKYLIGHT
Largest movements
- Receivables within one year -€59,409
down €59,409 (-54.3%), from €109,432 to €50,023
of which Trade receivables: -€69,339
- Tangible fixed assets +€6,735
up €6,735 (+84.2%), from €7,999 to €14,734
of which Plant, machinery and equipment: +€9,681
- Cash -€6,005
down €6,005 (-5.4%), from €110,383 to €104,378
mainly Tax, wage and social debts (-€40,517) and Contributions, distributions and other (-€38,204)
- Deferred charges and accrued income +€3,456
new in 2025: €3,456
- Tax, wage and social debts -€40,517
down €40,517 (-57.2%), from €70,813 to €30,296
of which Taxes: -€20,953
- Trade debts -€37,444
down €37,444 (-83.7%), from €44,736 to €7,293
- Other debts +€27,089
up €27,089 (+160%), from €16,890 to €43,978
- Debts after one year -€3,456
no longer reported in 2025 (was €3,456)
- Gross operating margin +€6,340
up €6,340 (+13.1%), from €48,353 to €54,693
- Taxes -€6,176
down €6,176 (-39.4%), from €15,683 to €9,508
- Depreciation +€912
up €912 (+21.0%), from €4,342 to €5,255
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 | €242,814 | €187,591 | -€55,224 | -22.7% |
| Fixed assets | 21/28 | €7,999 | €14,734 | +€6,735 | +84.2% |
| Tangible fixed assets | 22/27 | €7,999 | €14,734 | +€6,735 | +84.2% |
| Plant, machinery and equipment | 23 | - | €9,681 | +€9,681 | |
| Furniture and vehicles | 24 | - | €1,849 | +€1,849 | |
| Leasing and similar rights | 25 | €7,999 | €3,204 | -€4,795 | -59.9% |
| Current assets | 29/58 | €234,815 | €172,856 | -€61,959 | -26.4% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €109,432 | €50,023 | -€59,409 | -54.3% |
| Trade receivables | 40 | €102,676 | €33,338 | -€69,339 | -67.5% |
| Other amounts receivable | 41 | €6,756 | €16,685 | +€9,929 | +147% |
| Cash at bank and in hand | 54/58 | €110,383 | €104,378 | -€6,005 | -5.4% |
| Deferred charges and accrued income | 490/1 | - | €3,456 | +€3,456 | |
| Total equity and liabilities | 10/49 | €242,814 | €187,591 | -€55,224 | -22.7% |
| Equity | 10/15 | €102,568 | €102,568 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,368 | €96,368 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €94,508 | €94,508 | = | 0.0% |
| Amounts payable | 17/49 | €140,246 | €85,023 | -€55,224 | -39.4% |
| Amounts payable after more than one year | 17 | €3,456 | - | -€3,456 | |
| Financial debts | 170/4 | €3,456 | - | -€3,456 | |
| Amounts payable within one year | 42/48 | €136,791 | €85,023 | -€51,768 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €4,352 | €3,456 | -€897 | -20.6% |
| Trade debts | 44 | €44,736 | €7,293 | -€37,444 | -83.7% |
| Suppliers | 440/4 | €44,736 | €7,293 | -€37,444 | -83.7% |
| Taxes, remuneration and social security | 45 | €70,813 | €30,296 | -€40,517 | -57.2% |
| Taxes | 450/3 | €25,249 | €4,296 | -€20,953 | -83.0% |
| Remuneration and social security | 454/9 | €45,564 | €26,000 | -€19,564 | -42.9% |
| Other amounts payable | 47/48 | €16,890 | €43,978 | +€27,089 | +160% |
| Non-recurring operating income | 76A | €495 | - | -€495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,342 | €5,255 | +€912 | +21.0% |
| Other operating charges | 640/8 | €1,790 | €1,488 | -€301 | -16.8% |
| Gross operating margin | 9900 | €48,353 | €54,693 | +€6,340 | +13.1% |
| Operating profit (loss) | 9901 | €42,221 | €47,950 | +€5,729 | +13.6% |
| Financial income | 75/76B | €545 | €505 | -€40 | -7.3% |
| Recurring financial income | 75 | €545 | €505 | -€40 | -7.3% |
| Financial charges | 65/66B | €849 | €744 | -€105 | -12.3% |
| Recurring financial charges | 65 | €849 | €744 | -€105 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €41,917 | €47,711 | +€5,794 | +13.8% |
| Income taxes | 67/77 | €15,683 | €9,508 | -€6,176 | -39.4% |
| Profit (loss) for the period | 9904 | €26,234 | €38,204 | +€11,970 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,234 | €38,204 | +€11,970 | +45.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.