SKYRA: 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.
SKYRA
Largest movements
- Cash -€6,289
down €6,289 (-51.4%), from €12,246 to €5,956
mainly Net result for the year (-€14,932) and Investment in fixed assets (net) (-€1,112)
- Receivables within one year -€5,849
down €5,849 (-64.9%), from €9,014 to €3,165
of which Trade receivables: -€2,953
- Stocks and contracts -€2,077
down €2,077 (-84.5%), from €2,458 to €381
- Deferred charges and accrued income -€966
down €966 (-100.0%), from €966 to €0
- Tangible fixed assets +€738
up €738 (+151.8%), from €486 to €1,224
- Profit (loss) carried forward -€13,179
down €13,179, from €0 to -€13,179
- Reserves -€1,752
down €1,752 (-100.0%), from €1,752 to €0
- Trade debts +€488
up €488 (+20.2%), from €2,417 to €2,905
- Gross operating margin -€26,938
down €26,938, from €15,730 to -€11,208
- Financial charges +€1,477
up €1,477 (+140.4%), from €1,052 to €2,530
- Taxes -€938
down €938 (-81.8%), from €1,147 to €209
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 | €25,169 | €10,726 | -€14,444 | -57.4% |
| Fixed assets | 21/28 | €486 | €1,224 | +€738 | +151.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €486 | €1,224 | +€738 | +151.8% |
| Plant, machinery and equipment | 23 | €486 | €1,224 | +€738 | +151.8% |
| Current assets | 29/58 | €24,683 | €9,502 | -€15,182 | -61.5% |
| Stocks and contracts in progress | 3 | €2,458 | €381 | -€2,077 | -84.5% |
| Stocks | 30/36 | €2,458 | €381 | -€2,077 | -84.5% |
| Amounts receivable within one year | 40/41 | €9,014 | €3,165 | -€5,849 | -64.9% |
| Trade receivables | 40 | €5,391 | €2,438 | -€2,953 | -54.8% |
| Other amounts receivable | 41 | €3,623 | €726 | -€2,896 | -80.0% |
| Cash at bank and in hand | 54/58 | €12,246 | €5,956 | -€6,289 | -51.4% |
| Deferred charges and accrued income | 490/1 | €966 | €0 | -€966 | -100.0% |
| Total equity and liabilities | 10/49 | €25,169 | €10,726 | -€14,444 | -57.4% |
| Equity | 10/15 | €21,752 | €6,821 | -€14,932 | -68.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,752 | €0 | -€1,752 | -100.0% |
| Distributable reserves | 133 | €1,752 | €0 | -€1,752 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€13,179 | -€13,179 | |
| Amounts payable | 17/49 | €3,417 | €3,905 | +€488 | +14.3% |
| Amounts payable within one year | 42/48 | €3,417 | €3,905 | +€488 | +14.3% |
| Trade debts | 44 | €2,417 | €2,905 | +€488 | +20.2% |
| Suppliers | 440/4 | €2,417 | €2,905 | +€488 | +20.2% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,000 | = | 0.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €374 | -€4 | -1.1% |
| Other operating charges | 640/8 | €771 | €697 | -€74 | -9.6% |
| Gross operating margin | 9900 | €15,730 | -€11,208 | -€26,938 | |
| Operating profit (loss) | 9901 | €14,581 | -€12,279 | -€26,860 | |
| Financial income | 75/76B | €33 | €86 | +€53 | +162.1% |
| Recurring financial income | 75 | €33 | €86 | +€53 | +162.1% |
| Financial charges | 65/66B | €1,052 | €2,530 | +€1,477 | +140.4% |
| Recurring financial charges | 65 | €1,052 | €2,530 | +€1,477 | +140.4% |
| Profit (loss) for the period before taxes | 9903 | €13,561 | -€14,722 | -€28,284 | |
| Income taxes | 67/77 | €1,147 | €209 | -€938 | -81.8% |
| Profit (loss) for the period | 9904 | €12,414 | -€14,932 | -€27,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,414 | -€14,932 | -€27,346 |
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.