B-SKILLED: 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.
B-SKILLED
Largest movements
- Tangible fixed assets +€8,516
up €8,516 (+51.7%), from €16,483 to €25,000
of which Leasing and similar rights: +€10,086
- Cash +€5,205
up €5,205 (+19.1%), from €27,248 to €32,453
mainly Other debts (+€16,253) and Depreciation (+€4,993)
- Receivables within one year -€2,359
down €2,359 (-8.4%), from €28,124 to €25,764
of which Trade receivables: -€1,857
- Deferred charges and accrued income +€1,493
up €1,493 (+46.2%), from €3,234 to €4,728
- Other debts +€16,253
up €16,253 (+169%), from €9,608 to €25,860
- Trade debts -€2,216
down €2,216 (-49.7%), from €4,464 to €2,248
- Tax, wage and social debts -€1,363
down €1,363 (-4.9%), from €27,628 to €26,265
of which Taxes: -€5,851
- Gross operating margin -€15,408
down €15,408 (-13.8%), from €111,909 to €96,501
- Staff costs -€6,237
down €6,237 (-6.6%), from €93,830 to €87,592
- Depreciation +€1,342
up €1,342 (+36.8%), from €3,651 to €4,993
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 | €75,090 | €87,944 | +€12,855 | +17.1% |
| Fixed assets | 21/28 | €16,483 | €25,000 | +€8,516 | +51.7% |
| Tangible fixed assets | 22/27 | €16,483 | €25,000 | +€8,516 | +51.7% |
| Furniture and vehicles | 24 | €5,314 | €5,185 | -€129 | -2.4% |
| Leasing and similar rights | 25 | - | €10,086 | +€10,086 | |
| Other tangible fixed assets | 26 | €11,170 | €9,729 | -€1,441 | -12.9% |
| Current assets | 29/58 | €58,606 | €62,945 | +€4,338 | +7.4% |
| Amounts receivable within one year | 40/41 | €28,124 | €25,764 | -€2,359 | -8.4% |
| Trade receivables | 40 | €14,071 | €12,214 | -€1,857 | -13.2% |
| Other amounts receivable | 41 | €14,053 | €13,550 | -€503 | -3.6% |
| Cash at bank and in hand | 54/58 | €27,248 | €32,453 | +€5,205 | +19.1% |
| Deferred charges and accrued income | 490/1 | €3,234 | €4,728 | +€1,493 | +46.2% |
| Total equity and liabilities | 10/49 | €75,090 | €87,944 | +€12,855 | +17.1% |
| Equity | 10/15 | €33,093 | €33,227 | +€134 | +0.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €11,427 | €12,227 | +€800 | +7.0% |
| Distributable reserves | 133 | €11,427 | €12,227 | +€800 | +7.0% |
| Profit (loss) carried forward | 14 | €666 | - | -€666 | |
| Amounts payable | 17/49 | €41,996 | €54,717 | +€12,721 | +30.3% |
| Amounts payable within one year | 42/48 | €41,699 | €54,372 | +€12,673 | +30.4% |
| Trade debts | 44 | €4,464 | €2,248 | -€2,216 | -49.7% |
| Suppliers | 440/4 | €4,464 | €2,248 | -€2,216 | -49.7% |
| Taxes, remuneration and social security | 45 | €27,628 | €26,265 | -€1,363 | -4.9% |
| Taxes | 450/3 | €12,398 | €6,547 | -€5,851 | -47.2% |
| Remuneration and social security | 454/9 | €15,230 | €19,717 | +€4,487 | +29.5% |
| Other amounts payable | 47/48 | €9,608 | €25,860 | +€16,253 | +169% |
| Accrued charges and deferred income | 492/3 | €297 | €345 | +€48 | +16.0% |
| Remuneration, social security and pensions | 62 | €93,830 | €87,592 | -€6,237 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,651 | €4,993 | +€1,342 | +36.8% |
| Other operating charges | 640/8 | €622 | €667 | +€45 | +7.3% |
| Gross operating margin | 9900 | €111,909 | €96,501 | -€15,408 | -13.8% |
| Operating profit (loss) | 9901 | €13,807 | €3,249 | -€10,558 | -76.5% |
| Financial charges | 65/66B | €1,932 | €2,612 | +€680 | +35.2% |
| Recurring financial charges | 65 | €1,932 | €2,612 | +€680 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €11,874 | €637 | -€11,238 | -94.6% |
| Income taxes | 67/77 | €447 | €503 | +€55 | +12.4% |
| Profit (loss) for the period | 9904 | €11,427 | €134 | -€11,293 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,427 | €134 | -€11,293 | -98.8% |
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 13 October 2026 via checked.be.