SKYPOINT: 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.
SKYPOINT
Largest movements
- Receivables within one year +€60,405
up €60,405 (+433%), from €13,941 to €74,346
of which Other amounts receivable: +€48,184
- Current investments +€21,958
up €21,958 (+275%), from €7,981 to €29,939
- Other debts +€349,634
up €349,634 (+87.4%), from €400,249 to €749,883
- Profit (loss) carried forward -€251,500
down €251,500 (-100%), from €251,500 to €0
- Debts after one year -€21,053
down €21,053 (-16.9%), from €124,209 to €103,156
- Financial income +€129,105
up €129,105 (+3,227,625%), from €4 to €129,109
- Gross operating margin +€61,092
up €61,092 (+36.3%), from €168,454 to €229,546
- Taxes +€17,135
up €17,135 (+53.0%), from €32,339 to €49,474
- Depreciation -€3,449
down €3,449 (-61.7%), from €5,586 to €2,137
- Financial charges +€2,680
up €2,680 (+14.3%), from €18,789 to €21,469
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €851,705 | €932,690 | +€80,985 | +9.5% |
| Fixed assets | 21/28 | €800,277 | €794,947 | -€5,330 | -0.7% |
| Tangible fixed assets | 22/27 | €8,302 | €2,972 | -€5,330 | -64.2% |
| Plant, machinery and equipment | 23 | €2,869 | €1,717 | -€1,152 | -40.2% |
| Furniture and vehicles | 24 | €5,433 | €1,255 | -€4,178 | -76.9% |
| Financial fixed assets | 28 | €791,975 | €791,975 | = | 0.0% |
| Current assets | 29/58 | €51,428 | €137,743 | +€86,315 | +168% |
| Amounts receivable within one year | 40/41 | €13,941 | €74,346 | +€60,405 | +433% |
| Trade receivables | 40 | €13,941 | €26,162 | +€12,221 | +87.7% |
| Other amounts receivable | 41 | - | €48,184 | +€48,184 | |
| Current investments | 50/53 | €7,981 | €29,939 | +€21,958 | +275% |
| Deferred charges and accrued income | 490/1 | €29,506 | €33,458 | +€3,952 | +13.4% |
| Total equity and liabilities | 10/49 | €851,705 | €932,690 | +€80,985 | +9.5% |
| Equity | 10/15 | €253,000 | €1,500 | -€251,500 | -99.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €251,500 | €0 | -€251,500 | -100% |
| Amounts payable | 17/49 | €598,705 | €931,190 | +€332,485 | +55.5% |
| Amounts payable after more than one year | 17 | €124,209 | €103,156 | -€21,053 | -16.9% |
| Financial debts | 170/4 | €124,209 | €103,156 | -€21,053 | -16.9% |
| Amounts payable within one year | 42/48 | €474,496 | €828,034 | +€353,538 | +74.5% |
| Current portion of amounts payable after more than one year | 42 | €28,721 | €32,828 | +€4,107 | +14.3% |
| Trade debts | 44 | €21,956 | €20,100 | -€1,856 | -8.5% |
| Suppliers | 440/4 | €21,956 | €20,100 | -€1,856 | -8.5% |
| Taxes, remuneration and social security | 45 | €23,570 | €25,223 | +€1,653 | +7.0% |
| Taxes | 450/3 | €23,570 | €25,223 | +€1,653 | +7.0% |
| Other amounts payable | 47/48 | €400,249 | €749,883 | +€349,634 | +87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,586 | €2,137 | -€3,449 | -61.7% |
| Other operating charges | 640/8 | €744 | €575 | -€169 | -22.7% |
| Gross operating margin | 9900 | €168,454 | €229,546 | +€61,092 | +36.3% |
| Operating profit (loss) | 9901 | €162,124 | €226,834 | +€64,710 | +39.9% |
| Financial income | 75/76B | €4 | €129,109 | +€129,105 | +3,227,625% |
| Recurring financial income | 75 | €4 | €129,109 | +€129,105 | +3,227,625% |
| Financial charges | 65/66B | €18,789 | €21,469 | +€2,680 | +14.3% |
| Recurring financial charges | 65 | €18,789 | €21,469 | +€2,680 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €143,339 | €334,474 | +€191,135 | +133% |
| Income taxes | 67/77 | €32,339 | €49,474 | +€17,135 | +53.0% |
| Profit (loss) for the period | 9904 | €111,000 | €285,000 | +€174,000 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €111,000 | €285,000 | +€174,000 | +157% |
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 28 October 2026 via checked.be.