Skyline Consulting: 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.
Skyline Consulting
Largest movements
- Current investments -€110,600
down €110,600 (-84.7%), from €130,600 to €20,000
- Cash +€63,180
up €63,180 (+187%), from €33,866 to €97,046
mainly Current investments (+€110,600) and Net result for the year (+€61,995)
- Deferred charges and accrued income +€14,294
up €14,294 (+638%), from €2,242 to €16,536
- Receivables within one year +€12,188
up €12,188 (+62.2%), from €19,596 to €31,785
of which Other amounts receivable: +€8,267
- Tangible fixed assets -€3,378
down €3,378 (-43.6%), from €7,747 to €4,369
of which Furniture and vehicles: -€2,727
- Other debts -€85,940
down €85,940 (-100%), from €85,940 to €0
- Profit (loss) carried forward +€61,995
up €61,995, from €0 to €61,995
- Gross operating margin +€3,412
up €3,412 (+4.5%), from €76,428 to €79,840
- Taxes +€1,976
up €1,976 (+13.6%), from €14,527 to €16,503
- Financial charges -€1,689
down €1,689 (-67.7%), from €2,494 to €805
- Financial income +€1,132
up €1,132 (+49.2%), from €2,301 to €3,433
- Depreciation +€904
up €904 (+36.6%), from €2,473 to €3,378
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 | €194,051 | €169,735 | -€24,316 | -12.5% |
| Fixed assets | 21/28 | €7,747 | €4,369 | -€3,378 | -43.6% |
| Tangible fixed assets | 22/27 | €7,747 | €4,369 | -€3,378 | -43.6% |
| Plant, machinery and equipment | 23 | €1,952 | €1,301 | -€651 | -33.4% |
| Furniture and vehicles | 24 | €5,795 | €3,068 | -€2,727 | -47.1% |
| Current assets | 29/58 | €186,304 | €165,366 | -€20,938 | -11.2% |
| Amounts receivable within one year | 40/41 | €19,596 | €31,785 | +€12,188 | +62.2% |
| Trade receivables | 40 | €13,976 | €17,897 | +€3,922 | +28.1% |
| Other amounts receivable | 41 | €5,621 | €13,887 | +€8,267 | +147% |
| Current investments | 50/53 | €130,600 | €20,000 | -€110,600 | -84.7% |
| Cash at bank and in hand | 54/58 | €33,866 | €97,046 | +€63,180 | +187% |
| Deferred charges and accrued income | 490/1 | €2,242 | €16,536 | +€14,294 | +638% |
| Total equity and liabilities | 10/49 | €194,051 | €169,735 | -€24,316 | -12.5% |
| Equity | 10/15 | €100,284 | €162,279 | +€61,995 | +61.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,684 | €81,684 | = | 0.0% |
| Distributable reserves | 133 | €81,684 | €81,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €61,995 | +€61,995 | |
| Amounts payable | 17/49 | €93,767 | €7,456 | -€86,311 | -92.0% |
| Amounts payable within one year | 42/48 | €92,020 | €7,456 | -€84,564 | -91.9% |
| Trade debts | 44 | €4,064 | €4,093 | +€29 | +0.7% |
| Suppliers | 440/4 | €4,064 | €4,093 | +€29 | +0.7% |
| Taxes, remuneration and social security | 45 | €2,016 | €3,363 | +€1,347 | +66.8% |
| Taxes | 450/3 | €2,016 | €3,363 | +€1,347 | +66.8% |
| Other amounts payable | 47/48 | €85,940 | €0 | -€85,940 | -100% |
| Accrued charges and deferred income | 492/3 | €1,747 | €0 | -€1,747 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,473 | €3,378 | +€904 | +36.6% |
| Other operating charges | 640/8 | €513 | €591 | +€78 | +15.2% |
| Gross operating margin | 9900 | €76,428 | €79,840 | +€3,412 | +4.5% |
| Operating profit (loss) | 9901 | €73,441 | €75,871 | +€2,430 | +3.3% |
| Financial income | 75/76B | €2,301 | €3,433 | +€1,132 | +49.2% |
| Recurring financial income | 75 | €2,301 | €3,433 | +€1,132 | +49.2% |
| Financial charges | 65/66B | €2,494 | €805 | -€1,689 | -67.7% |
| Recurring financial charges | 65 | €2,494 | €805 | -€1,689 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €73,247 | €78,498 | +€5,251 | +7.2% |
| Income taxes | 67/77 | €14,527 | €16,503 | +€1,976 | +13.6% |
| Profit (loss) for the period | 9904 | €58,720 | €61,995 | +€3,275 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,720 | €61,995 | +€3,275 | +5.6% |
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 22 October 2026 via checked.be.