De Skipastory: 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.
De Skipastory
Largest movements
- Stocks and contracts +€29,622
up €29,622 (+35.7%), from €83,018 to €112,640
- Tangible fixed assets +€28,351
up €28,351 (+76.2%), from €37,229 to €65,580
of which Plant, machinery and equipment: +€34,103
- Cash -€5,810
down €5,810 (-5.5%), from €104,956 to €99,146
mainly Investment in fixed assets (net) (-€43,906) and Stocks and contracts (-€29,622)
- Reserves +€47,826
up €47,826 (+30.4%), from €157,542 to €205,368
- Tax, wage and social debts +€5,480
up €5,480 (+778%), from €705 to €6,184
- Debts after one year -€3,469
down €3,469 (-13.8%), from €25,082 to €21,613
- Current portion of long-term debt +€3,274
up €3,274 (+46.3%), from €7,074 to €10,347
- Gross operating margin +€15,366
up €15,366 (+20.2%), from €76,010 to €91,376
- Depreciation +€8,004
up €8,004 (+106%), from €7,552 to €15,555
- Taxes +€2,428
up €2,428 (+12.0%), from €20,169 to €22,597
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 | €226,178 | €278,915 | +€52,737 | +23.3% |
| Fixed assets | 21/28 | €37,229 | €65,580 | +€28,351 | +76.2% |
| Tangible fixed assets | 22/27 | €37,229 | €65,580 | +€28,351 | +76.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €9,703 | €43,806 | +€34,103 | +351% |
| Furniture and vehicles | 24 | €4,750 | €2,988 | -€1,762 | -37.1% |
| Other tangible fixed assets | 26 | €22,776 | €18,786 | -€3,990 | -17.5% |
| Current assets | 29/58 | €188,949 | €213,335 | +€24,387 | +12.9% |
| Stocks and contracts in progress | 3 | €83,018 | €112,640 | +€29,622 | +35.7% |
| Stocks | 30/36 | €83,018 | €112,640 | +€29,622 | +35.7% |
| Amounts receivable within one year | 40/41 | €904 | €1,477 | +€573 | +63.3% |
| Trade receivables | 40 | - | €1,371 | +€1,371 | |
| Other amounts receivable | 41 | €904 | €106 | -€798 | -88.3% |
| Cash at bank and in hand | 54/58 | €104,956 | €99,146 | -€5,810 | -5.5% |
| Deferred charges and accrued income | 490/1 | €72 | €73 | +€2 | +2.3% |
| Total equity and liabilities | 10/49 | €226,178 | €278,915 | +€52,737 | +23.3% |
| Equity | 10/15 | €176,142 | €223,968 | +€47,826 | +27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,542 | €205,368 | +€47,826 | +30.4% |
| Distributable reserves | 133 | €157,542 | €205,368 | +€47,826 | +30.4% |
| Amounts payable | 17/49 | €50,036 | €54,948 | +€4,911 | +9.8% |
| Amounts payable after more than one year | 17 | €25,082 | €21,613 | -€3,469 | -13.8% |
| Financial debts | 170/4 | €25,082 | €21,613 | -€3,469 | -13.8% |
| Amounts payable within one year | 42/48 | €24,954 | €33,334 | +€8,380 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €7,074 | €10,347 | +€3,274 | +46.3% |
| Trade debts | 44 | €583 | €210 | -€373 | -64.0% |
| Suppliers | 440/4 | €583 | €210 | -€373 | -64.0% |
| Taxes, remuneration and social security | 45 | €705 | €6,184 | +€5,480 | +778% |
| Taxes | 450/3 | €705 | €6,184 | +€5,480 | +778% |
| Other amounts payable | 47/48 | €16,593 | €16,593 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €666 | +€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,552 | €15,555 | +€8,004 | +106% |
| Other operating charges | 640/8 | €2,046 | €2,061 | +€15 | +0.7% |
| Gross operating margin | 9900 | €76,010 | €91,376 | +€15,366 | +20.2% |
| Operating profit (loss) | 9901 | €66,413 | €73,094 | +€6,682 | +10.1% |
| Financial income | 75/76B | €152 | €1 | -€151 | -99.3% |
| Recurring financial income | 75 | €152 | €1 | -€151 | -99.3% |
| Financial charges | 65/66B | €2,092 | €2,672 | +€581 | +27.8% |
| Recurring financial charges | 65 | €2,092 | €2,672 | +€581 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €64,473 | €70,423 | +€5,950 | +9.2% |
| Income taxes | 67/77 | €20,169 | €22,597 | +€2,428 | +12.0% |
| Profit (loss) for the period | 9904 | €44,304 | €47,826 | +€3,521 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,304 | €47,826 | +€3,521 | +7.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.