SKYLITE: 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.
SKYLITE
Largest movements
- Cash +€148,888
up €148,888 (+54.2%), from €274,905 to €423,793
mainly Net result for the year (+€650,013) and Receivables within one year (+€108,957)
- Receivables within one year -€108,957
down €108,957 (-65.9%), from €165,233 to €56,276
of which Other amounts receivable: -€117,997
- Tangible fixed assets +€91,459
up €91,459 (+270.9%), from €33,756 to €125,215
of which Furniture and vehicles: +€71,323
- Trade debts +€99,501
up €99,501 (+93.7%), from €106,188 to €205,689
- Reserves +€50,000
new in 2025: €50,000
- Accrued charges and deferred income -€13,762
down €13,762 (-69.1%), from €19,917 to €6,155
- Other debts -€11,820
down €11,820 (-4.5%), from €262,400 to €250,580
- Tax, wage and social debts +€9,800
up €9,800 (+248.7%), from €3,940 to €13,740
of which Taxes: +€9,799
- Gross operating margin -€403,595
down €403,595 (-29.3%), from €1.4m to €973,856
- Taxes -€117,813
down €117,813 (-37.1%), from €317,730 to €199,917
- Financial income -€73,629
down €73,629 (-89.0%), from €82,760 to €9,131
- Financial charges -€51,592
down €51,592 (-44.9%), from €114,967 to €63,375
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 | €488,219 | €621,951 | +€133,732 | +27.4% |
| Fixed assets | 21/28 | €35,756 | €127,215 | +€91,459 | +255.8% |
| Intangible fixed assets | 21 | €2,000 | €2,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €33,756 | €125,215 | +€91,459 | +270.9% |
| Land and buildings | 22 | €7,088 | €5,104 | -€1,984 | -28.0% |
| Plant, machinery and equipment | 23 | €15,158 | €37,278 | +€22,120 | +145.9% |
| Furniture and vehicles | 24 | €11,510 | €82,833 | +€71,323 | +619.7% |
| Current assets | 29/58 | €452,463 | €494,736 | +€42,273 | +9.3% |
| Stocks and contracts in progress | 3 | €8,568 | €8,246 | -€322 | -3.8% |
| Stocks | 30/36 | €8,568 | €8,246 | -€322 | -3.8% |
| Amounts receivable within one year | 40/41 | €165,233 | €56,276 | -€108,957 | -65.9% |
| Trade receivables | 40 | €31,111 | €40,151 | +€9,040 | +29.1% |
| Other amounts receivable | 41 | €134,122 | €16,125 | -€117,997 | -88.0% |
| Cash at bank and in hand | 54/58 | €274,905 | €423,793 | +€148,888 | +54.2% |
| Deferred charges and accrued income | 490/1 | €3,757 | €6,421 | +€2,664 | +70.9% |
| Total equity and liabilities | 10/49 | €488,219 | €621,951 | +€133,732 | +27.4% |
| Equity | 10/15 | €95,774 | €145,787 | +€50,013 | +52.2% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €774 | €787 | +€13 | +1.7% |
| Amounts payable | 17/49 | €392,445 | €476,164 | +€83,719 | +21.3% |
| Amounts payable within one year | 42/48 | €372,528 | €470,009 | +€97,481 | +26.2% |
| Trade debts | 44 | €106,188 | €205,689 | +€99,501 | +93.7% |
| Suppliers | 440/4 | €106,188 | €205,689 | +€99,501 | +93.7% |
| Taxes, remuneration and social security | 45 | €3,940 | €13,740 | +€9,800 | +248.7% |
| Taxes | 450/3 | €1,425 | €11,224 | +€9,799 | +687.6% |
| Remuneration and social security | 454/9 | €2,515 | €2,516 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €262,400 | €250,580 | -€11,820 | -4.5% |
| Accrued charges and deferred income | 492/3 | €19,917 | €6,155 | -€13,762 | -69.1% |
| Remuneration, social security and pensions | 62 | €39,772 | €44,995 | +€5,223 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,648 | €21,649 | +€10,001 | +85.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,315 | +€1,315 | |
| Other operating charges | 640/8 | €5,603 | €1,377 | -€4,226 | -75.4% |
| Non-recurring operating charges | 66A | - | €346 | +€346 | |
| Gross operating margin | 9900 | €1,377,451 | €973,856 | -€403,595 | -29.3% |
| Operating profit (loss) | 9901 | €1,320,428 | €904,174 | -€416,254 | -31.5% |
| Financial income | 75/76B | €82,760 | €9,131 | -€73,629 | -89.0% |
| Recurring financial income | 75 | €82,760 | €9,131 | -€73,629 | -89.0% |
| Financial charges | 65/66B | €114,967 | €63,375 | -€51,592 | -44.9% |
| Recurring financial charges | 65 | €114,967 | €63,375 | -€51,592 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €1,288,221 | €849,930 | -€438,291 | -34.0% |
| Income taxes | 67/77 | €317,730 | €199,917 | -€117,813 | -37.1% |
| Profit (loss) for the period | 9904 | €970,491 | €650,013 | -€320,478 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €970,491 | €650,013 | -€320,478 | -33.0% |
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 3 October 2026 via checked.be.