Skyline Plus: 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.
Skyline Plus
Largest movements
- Receivables within one year -€25,794
down €25,794 (-36.6%), from €70,514 to €44,720
of which Other amounts receivable: -€14,590
- Deferred charges and accrued income +€14,767
up €14,767 (+139.3%), from €10,602 to €25,369
- Intangible fixed assets -€3,897
down €3,897 (-5.6%), from €69,970 to €66,074
- Debts after one year -€16,467
down €16,467 (-18.3%), from €90,000 to €73,533
- Profit (loss) carried forward -€10,717
down €10,717 (-123.7%), from -€8,664 to -€19,381
- Other debts -€10,400
down €10,400 (-32.5%), from €32,050 to €21,650
- Trade debts +€8,944
up €8,944 (+66.9%), from €13,360 to €22,304
- Short-term financial debts +€8,606
up €8,606 (+227.0%), from €3,792 to €12,397
- Staff costs +€42,107
up €42,107 (+116.6%), from €36,103 to €78,209
- Gross operating margin +€26,746
up €26,746 (+47.6%), from €56,220 to €82,965
- Other operating charges -€9,795
down €9,795 (-98.9%), from €9,903 to €108
- Depreciation +€7,658
up €7,658 (+133.9%), from €5,722 to €13,380
- Taxes -€1,356
no longer reported in 2024 (was €1,356)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,510 | €140,857 | -€15,653 | -10.0% |
| Fixed assets | 21/28 | €75,394 | €70,768 | -€4,626 | -6.1% |
| Intangible fixed assets | 21 | €69,970 | €66,074 | -€3,897 | -5.6% |
| Tangible fixed assets | 22/27 | €3,229 | €2,499 | -€730 | -22.6% |
| Furniture and vehicles | 24 | €3,229 | €2,499 | -€730 | -22.6% |
| Financial fixed assets | 28 | €2,195 | €2,195 | = | 0.0% |
| Current assets | 29/58 | €81,116 | €70,089 | -€11,027 | -13.6% |
| Amounts receivable within one year | 40/41 | €70,514 | €44,720 | -€25,794 | -36.6% |
| Trade receivables | 40 | €55,221 | €44,017 | -€11,204 | -20.3% |
| Other amounts receivable | 41 | €15,293 | €703 | -€14,590 | -95.4% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €10,602 | €25,369 | +€14,767 | +139.3% |
| Total equity and liabilities | 10/49 | €156,510 | €140,857 | -€15,653 | -10.0% |
| Equity | 10/15 | -€5,064 | -€15,781 | -€10,717 | -211.6% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,664 | -€19,381 | -€10,717 | -123.7% |
| Amounts payable | 17/49 | €161,574 | €156,638 | -€4,936 | -3.1% |
| Amounts payable after more than one year | 17 | €90,000 | €73,533 | -€16,467 | -18.3% |
| Financial debts | 170/4 | €90,000 | €73,533 | -€16,467 | -18.3% |
| Amounts payable within one year | 42/48 | €71,574 | €82,799 | +€11,225 | +15.7% |
| Financial debts | 43 | €3,792 | €12,397 | +€8,606 | +227.0% |
| Credit institutions | 430/8 | €3,792 | €12,397 | +€8,606 | +227.0% |
| Trade debts | 44 | €13,360 | €22,304 | +€8,944 | +66.9% |
| Suppliers | 440/4 | €13,360 | €22,304 | +€8,944 | +66.9% |
| Taxes, remuneration and social security | 45 | €22,372 | €26,447 | +€4,075 | +18.2% |
| Taxes | 450/3 | €18,824 | €24,449 | +€5,625 | +29.9% |
| Remuneration and social security | 454/9 | €3,548 | €1,998 | -€1,550 | -43.7% |
| Other amounts payable | 47/48 | €32,050 | €21,650 | -€10,400 | -32.5% |
| Accrued charges and deferred income | 492/3 | - | €307 | +€307 | |
| Non-recurring operating income | 76A | €207 | €540 | +€333 | +161.4% |
| Remuneration, social security and pensions | 62 | €36,103 | €78,209 | +€42,107 | +116.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,722 | €13,380 | +€7,658 | +133.9% |
| Other operating charges | 640/8 | €9,903 | €108 | -€9,795 | -98.9% |
| Gross operating margin | 9900 | €56,220 | €82,965 | +€26,746 | +47.6% |
| Operating profit (loss) | 9901 | €4,493 | -€8,732 | -€13,225 | |
| Financial income | 75/76B | €6 | €1 | -€5 | -76.5% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -76.5% |
| Financial charges | 65/66B | €2,043 | €1,987 | -€56 | -2.7% |
| Recurring financial charges | 65 | €2,043 | €1,987 | -€56 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €2,456 | -€10,717 | -€13,174 | |
| Income taxes | 67/77 | €1,356 | - | -€1,356 | |
| Profit (loss) for the period | 9904 | €1,101 | -€10,717 | -€11,818 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,101 | -€10,717 | -€11,818 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.