SKYLUX: 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.
What changed
SKYLUX
NACE 22.240, Manufacture of rubber and plastic products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4.7m
2024 · €4.4m+€303,302
Equity
€49.3m
2024 · €59.6m-€10.3m
Cash
€4.7m
2024 · €3.3m+€1.4m
Balance sheet total
€56.9m
2024 · €69.6m-€12.7m
Largest movements
Assets
- Current investments -€13.0m
down €13.0m (-74.3%), from €17.5m to €4.5m
- Tangible fixed assets -€2.9m
down €2.9m (-20.2%), from €14.3m to €11.4m
of which Plant, machinery and equipment: -€1.8m
- Cash +€1.4m
up €1.4m (+42.5%), from €3.3m to €4.7m
mainly Current investments (+€13.0m) and Depreciation (+€5.2m)
- Stocks and contracts +€903,503
up €903,503 (+4.7%), from €19.2m to €20.1m
Equity and liabilities
- Reserves -€10.3m
down €10.3m (-18.3%), from €56.5m to €46.2m
of which Distributable reserves: -€9.4m
- Other debts -€3.0m
down €3.0m (-99.8%), from €3.0m to €4,731
- Trade debts +€759,785
up €759,785 (+21.3%), from €3.6m to €4.3m
Income statement
- Turnover -€3.8m
down €3.8m (-4.8%), from €79.1m to €75.3m
- Goods and materials -€1.6m
down €1.6m (-5.2%), from €31.5m to €29.8m
of which Purchases: -€1.3m
- Financial income +€1.1m
up €1.1m (+150.9%), from €748,979 to €1.9m
- Taxes -€940,043
down €940,043, from €751,800 to -€188,242
of which Taxes: -€704,616
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.
Result 2024
€4.4m
Turnover
-€3.8m
Other operating income
-€136,427
Goods and materials
+€1.6m
Services and other goods
+€724,419
Staff costs
-€106,740
Depreciation
-€615,563
Write-downs
-€60,043
Provisions
+€3,469
Other operating charges
+€34,212
Other operating items
+€458,658
Financial income
+€1.1m
Financial charges
+€59,135
Taxes
+€940,043
Deferred taxes and other
-€896
Result 2025
€4.7m
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.
From operations
+€6.3m
Investment
+€10.1m
Financing
-€15.0m
Cash 2024
€3.3m
From operations (derived)
+€6.3m
Net result for the year
+€4.7m
Depreciation
+€5.2m
Stocks and contracts
-€903,503
Receivables within one year
-€308,401
Smaller working-capital items
-€30,182
Trade debts
+€759,785
Tax, wage and social debts
-€141,206
Other debts
-€3.0m
Investment (derived)
+€10.1m
Investment in fixed assets (net)
-€2.9m
Current investments
+€13.0m
Financing
-€15.0m
Contributions, distributions and other
-€15.0m
Cash 2025
€4.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,608,423 | €56,873,388 | -€12.7m | -18.3% |
| Fixed assets | 21/28 | €21,802,664 | €19,437,174 | -€2.4m | -10.8% |
| Intangible fixed assets | 21 | €4,326,745 | €4,845,251 | +€518,506 | +12.0% |
| Tangible fixed assets | 22/27 | €14,276,901 | €11,392,905 | -€2.9m | -20.2% |
| Plant, machinery and equipment | 23 | €7,622,073 | €5,821,298 | -€1.8m | -23.6% |
| Furniture and vehicles | 24 | €2,526,351 | €2,016,082 | -€510,270 | -20.2% |
| Other tangible fixed assets | 26 | €4,128,476 | €3,555,525 | -€572,951 | -13.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €3,199,018 | €3,199,018 | = | 0.0% |
| Affiliated companies | 280/1 | €3,195,018 | €3,195,018 | = | 0.0% |
| Participating interests | 280 | €3,195,018 | €3,195,018 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €47,805,759 | €37,436,214 | -€10.4m | -21.7% |
| Stocks and contracts in progress | 3 | €19,197,613 | €20,101,116 | +€903,503 | +4.7% |
| Stocks | 30/36 | €19,197,613 | €20,101,116 | +€903,503 | +4.7% |
| Raw materials and consumables | 30/31 | €5,655,842 | €5,808,263 | +€152,421 | +2.7% |
| Work in progress | 32 | €615,568 | €747,379 | +€131,811 | +21.4% |
| Finished goods | 33 | €1,276,997 | €1,819,998 | +€543,001 | +42.5% |
| Goods purchased for resale | 34 | €11,649,206 | €11,725,476 | +€76,270 | +0.7% |
| Amounts receivable within one year | 40/41 | €7,451,293 | €7,759,694 | +€308,401 | +4.1% |
| Trade receivables | 40 | €6,621,181 | €6,173,757 | -€447,424 | -6.8% |
| Other amounts receivable | 41 | €830,112 | €1,585,937 | +€755,825 | +91.1% |
| Current investments | 50/53 | €17,500,000 | €4,500,000 | -€13.0m | -74.3% |
| Other investments | 51/53 | €17,500,000 | €4,500,000 | -€13.0m | -74.3% |
| Cash at bank and in hand | 54/58 | €3,319,950 | €4,730,401 | +€1.4m | +42.5% |
| Deferred charges and accrued income | 490/1 | €336,903 | €345,002 | +€8,099 | +2.4% |
| Total equity and liabilities | 10/49 | €69,608,423 | €56,873,388 | -€12.7m | -18.3% |
| Equity | 10/15 | €59,615,373 | €49,282,190 | -€10.3m | -17.3% |
| Contributions | 10/11 | €3,077,919 | €3,077,919 | = | 0.0% |
| Capital | 10 | €3,077,919 | €3,077,919 | = | 0.0% |
| Issued capital | 100 | €3,077,919 | €3,077,919 | = | 0.0% |
| Reserves | 13 | €56,537,454 | €46,204,271 | -€10.3m | -18.3% |
| Non-distributable reserves | 130/1 | €307,858 | €307,858 | = | 0.0% |
| Legal reserve | 130 | €307,792 | €307,792 | = | 0.0% |
| Other | 1319 | €66 | €66 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,858,860 | €18,940,830 | -€918,030 | -4.6% |
| Distributable reserves | 133 | €36,370,736 | €26,955,583 | -€9.4m | -25.9% |
| Provisions and deferred taxes | 16 | €155,929 | €120,969 | -€34,960 | -22.4% |
| Provisions for liabilities and charges | 160/5 | €155,929 | €120,969 | -€34,960 | -22.4% |
| Other liabilities and charges | 164/5 | €155,929 | €120,969 | -€34,960 | -22.4% |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €9,837,121 | €7,470,229 | -€2.4m | -24.1% |
| Amounts payable within one year | 42/48 | €9,788,427 | €7,413,673 | -€2.4m | -24.3% |
| Trade debts | 44 | €3,560,742 | €4,320,527 | +€759,785 | +21.3% |
| Suppliers | 440/4 | €3,560,742 | €4,320,527 | +€759,785 | +21.3% |
| Advances received on contracts in progress | 46 | €7,847 | €12,861 | +€5,014 | +63.9% |
| Taxes, remuneration and social security | 45 | €3,216,760 | €3,075,553 | -€141,206 | -4.4% |
| Taxes | 450/3 | €486,295 | €520,420 | +€34,125 | +7.0% |
| Remuneration and social security | 454/9 | €2,730,464 | €2,555,133 | -€175,331 | -6.4% |
| Other amounts payable | 47/48 | €3,003,079 | €4,731 | -€3.0m | -99.8% |
| Accrued charges and deferred income | 492/3 | €48,694 | €56,556 | +€7,863 | +16.1% |
| Operating income | 70/76A | €80,057,075 | €76,928,034 | -€3.1m | -3.9% |
| Turnover | 70 | €79,084,612 | €75,308,325 | -€3.8m | -4.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€127,521 | €674,812 | +€802,333 | |
| Other operating income | 74 | €1,026,024 | €889,597 | -€136,427 | -13.3% |
| Non-recurring operating income | 76A | €73,959 | €55,300 | -€18,660 | -25.2% |
| Operating charges | 60/66A | €75,020,031 | €73,715,915 | -€1.3m | -1.7% |
| Goods for resale, raw materials and consumables | 60 | €31,476,034 | €29,826,658 | -€1.6m | -5.2% |
| Purchases | 600/8 | €31,359,771 | €30,072,995 | -€1.3m | -4.1% |
| Change in stocks: decrease (increase) | 609 | €116,263 | -€246,338 | -€362,600 | |
| Services and other goods | 61 | €19,302,257 | €18,577,838 | -€724,419 | -3.8% |
| Remuneration, social security and pensions | 62 | €19,160,128 | €19,266,868 | +€106,740 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,613,961 | €5,229,523 | +€615,563 | +13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,035 | €81,078 | +€60,043 | +285.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€31,491 | -€34,960 | -€3,469 | -11.0% |
| Other operating charges | 640/8 | €271,794 | €237,582 | -€34,212 | -12.6% |
| Non-recurring operating charges | 66A | €206,313 | €531,328 | +€325,015 | +157.5% |
| Operating profit (loss) | 9901 | €5,037,044 | €3,212,119 | -€1.8m | -36.2% |
| Financial income | 75/76B | €748,979 | €1,878,925 | +€1.1m | +150.9% |
| Recurring financial income | 75 | €748,979 | €1,878,925 | +€1.1m | +150.9% |
| Income from financial fixed assets | 750 | - | €1,400,000 | +€1.4m | |
| Income from current assets | 751 | €504,351 | €262,633 | -€241,718 | -47.9% |
| Other financial income | 752/9 | €244,628 | €216,292 | -€28,336 | -11.6% |
| Financial charges | 65/66B | €671,604 | €612,470 | -€59,135 | -8.8% |
| Recurring financial charges | 65 | €671,604 | €612,470 | -€59,135 | -8.8% |
| Other financial charges | 652/9 | €671,604 | €612,470 | -€59,135 | -8.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €5,114,419 | €4,478,574 | -€635,844 | -12.4% |
| Transfer from deferred taxes | 780 | €896 | €0 | -€896 | -100.0% |
| Income taxes | 67/77 | €751,800 | -€188,242 | -€940,043 | |
| Taxes | 670/3 | €787,530 | €82,913 | -€704,616 | -89.5% |
| Tax adjustments and reversals of tax provisions | 77 | €35,729 | €271,156 | +€235,426 | +658.9% |
| Profit (loss) for the period | 9904 | €4,363,514 | €4,666,817 | +€303,302 | +7.0% |
| Transfer from tax-exempt reserves | 789 | €2,003,782 | €918,030 | -€1.1m | -54.2% |
| Transfer to tax-exempt reserves | 689 | €1,000,000 | €0 | -€1,000,000 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,367,297 | €5,584,847 | +€217,550 | +4.1% |
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 8 October 2026 via checked.be.