SKYPART: 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.
SKYPART
Largest movements
- Tangible fixed assets +€16,366
new in 2025: €16,366
- Receivables within one year -€13,618
down €13,618 (-45.6%), from €29,897 to €16,279
of which Trade receivables: -€16,210
- Cash -€796
down €796 (-60.0%), from €1,327 to €531
mainly Investment in fixed assets (net) (-€20,457) and Net result for the year (-€14,010)
- Debts after one year +€14,120
new in 2025: €14,120
- Profit (loss) carried forward -€14,010
down €14,010, from €120 to -€13,890
- Current portion of long-term debt +€4,914
new in 2025: €4,914
- Tax, wage and social debts -€3,531
down €3,531 (-41.3%), from €8,555 to €5,024
- Trade debts +€490
new in 2025: €490
- Gross operating margin -€23,941
down €23,941, from €15,866 to -€8,075
- Depreciation +€4,091
new in 2025: €4,091
- Financial charges +€1,063
up €1,063 (+723%), from €147 to €1,210
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 | €31,224 | €33,175 | +€1,951 | +6.2% |
| Fixed assets | 21/28 | - | €16,366 | +€16,366 | |
| Tangible fixed assets | 22/27 | - | €16,366 | +€16,366 | |
| Furniture and vehicles | 24 | - | €16,366 | +€16,366 | |
| Current assets | 29/58 | €31,224 | €16,810 | -€14,415 | -46.2% |
| Amounts receivable within one year | 40/41 | €29,897 | €16,279 | -€13,618 | -45.6% |
| Trade receivables | 40 | €20,147 | €3,937 | -€16,210 | -80.5% |
| Other amounts receivable | 41 | €9,750 | €12,342 | +€2,592 | +26.6% |
| Cash at bank and in hand | 54/58 | €1,327 | €531 | -€796 | -60.0% |
| Total equity and liabilities | 10/49 | €31,224 | €33,175 | +€1,951 | +6.2% |
| Equity | 10/15 | €120 | -€13,890 | -€14,010 | |
| Profit (loss) carried forward | 14 | €120 | -€13,890 | -€14,010 | |
| Amounts payable | 17/49 | €31,104 | €47,065 | +€15,961 | +51.3% |
| Amounts payable after more than one year | 17 | - | €14,120 | +€14,120 | |
| Financial debts | 170/4 | - | €14,120 | +€14,120 | |
| Amounts payable within one year | 42/48 | €31,104 | €32,945 | +€1,841 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,914 | +€4,914 | |
| Trade debts | 44 | - | €490 | +€490 | |
| Suppliers | 440/4 | - | €490 | +€490 | |
| Taxes, remuneration and social security | 45 | €8,555 | €5,024 | -€3,531 | -41.3% |
| Taxes | 450/3 | €8,555 | €5,024 | -€3,531 | -41.3% |
| Other amounts payable | 47/48 | €22,549 | €22,516 | -€32 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,091 | +€4,091 | |
| Other operating charges | 640/8 | €576 | €633 | +€56 | +9.8% |
| Gross operating margin | 9900 | €15,866 | -€8,075 | -€23,941 | |
| Operating profit (loss) | 9901 | €15,289 | -€12,799 | -€28,089 | |
| Financial charges | 65/66B | €147 | €1,210 | +€1,063 | +723% |
| Recurring financial charges | 65 | €147 | €1,210 | +€1,063 | +723% |
| Profit (loss) for the period before taxes | 9903 | €15,142 | -€14,010 | -€29,152 | |
| Profit (loss) for the period | 9904 | €15,142 | -€14,010 | -€29,152 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,142 | -€14,010 | -€29,152 |
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 17 October 2026 via checked.be.