SKYSTONE APPS: 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.
SKYSTONE APPS
Largest movements
- Cash +€67,259
up €67,259 (+105.2%), from €63,928 to €131,187
mainly Net result for the year (+€60,869) and Other debts (+€46,460)
- Other debts +€46,460
new in 2025: €46,460
- Profit (loss) carried forward +€15,441
up €15,441 (+19.2%), from €80,625 to €96,066
- Tax, wage and social debts +€3,443
up €3,443 (+59.8%), from €5,760 to €9,202
- Gross operating margin -€26,669
down €26,669 (-24.9%), from €106,922 to €80,253
- Taxes -€5,693
down €5,693 (-26.2%), from €21,768 to €16,074
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 | €92,378 | €157,575 | +€65,197 | +70.6% |
| Fixed assets | 21/28 | €5,524 | €4,361 | -€1,163 | -21.0% |
| Tangible fixed assets | 22/27 | €5,524 | €4,361 | -€1,163 | -21.0% |
| Furniture and vehicles | 24 | €5,524 | €4,361 | -€1,163 | -21.0% |
| Current assets | 29/58 | €86,855 | €153,214 | +€66,359 | +76.4% |
| Amounts receivable within one year | 40/41 | €22,297 | €21,338 | -€959 | -4.3% |
| Trade receivables | 40 | €13,552 | €21,296 | +€7,744 | +57.1% |
| Other amounts receivable | 41 | €8,745 | €42 | -€8,703 | -99.5% |
| Cash at bank and in hand | 54/58 | €63,928 | €131,187 | +€67,259 | +105.2% |
| Deferred charges and accrued income | 490/1 | €630 | €690 | +€60 | +9.5% |
| Total equity and liabilities | 10/49 | €92,378 | €157,575 | +€65,197 | +70.6% |
| Equity | 10/15 | €83,125 | €98,566 | +€15,441 | +18.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,625 | €96,066 | +€15,441 | +19.2% |
| Amounts payable | 17/49 | €9,253 | €59,009 | +€49,756 | +537.7% |
| Amounts payable within one year | 42/48 | €9,253 | €59,009 | +€49,756 | +537.7% |
| Trade debts | 44 | €3,493 | €3,347 | -€147 | -4.2% |
| Suppliers | 440/4 | €3,493 | €3,347 | -€147 | -4.2% |
| Taxes, remuneration and social security | 45 | €5,760 | €9,202 | +€3,443 | +59.8% |
| Taxes | 450/3 | €5,760 | €9,202 | +€3,443 | +59.8% |
| Other amounts payable | 47/48 | - | €46,460 | +€46,460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,378 | €2,567 | -€811 | -24.0% |
| Other operating charges | 640/8 | €625 | €921 | +€295 | +47.2% |
| Non-recurring operating charges | 66A | €489 | €0 | -€489 | -100.0% |
| Gross operating margin | 9900 | €106,922 | €80,253 | -€26,669 | -24.9% |
| Operating profit (loss) | 9901 | €102,430 | €76,765 | -€25,665 | -25.1% |
| Financial income | 75/76B | €65 | €406 | +€341 | +521.6% |
| Recurring financial income | 75 | €65 | €406 | +€341 | +521.6% |
| Financial charges | 65/66B | €102 | €227 | +€126 | +123.3% |
| Recurring financial charges | 65 | €102 | €227 | +€126 | +123.3% |
| Profit (loss) for the period before taxes | 9903 | €102,393 | €76,943 | -€25,450 | -24.9% |
| Income taxes | 67/77 | €21,768 | €16,074 | -€5,693 | -26.2% |
| Profit (loss) for the period | 9904 | €80,625 | €60,869 | -€19,756 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,625 | €60,869 | -€19,756 | -24.5% |
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 9 October 2026 via checked.be.