FinSkills: 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.
FinSkills
Largest movements
- Receivables within one year +€39,540
up €39,540 (+101%), from €39,018 to €78,558
of which Trade receivables: +€39,540
- Cash +€11,449
up €11,449 (+26.6%), from €43,018 to €54,467
mainly Tax, wage and social debts (+€33,242) and Net result for the year (+€27,946)
- Tax, wage and social debts +€33,242
up €33,242 (+168%), from €19,813 to €53,054
of which Taxes: +€20,402
- Other debts +€25,000
new in 2025: €25,000
- Trade debts -€11,025
down €11,025 (-71.9%), from €15,344 to €4,319
- Reserves +€2,946
up €2,946 (+10.8%), from €27,247 to €30,192
- Gross operating margin +€26,601
up €26,601 (+181%), from €14,729 to €41,330
- Taxes +€10,133
up €10,133 (+3,033%), from €334 to €10,468
- Other operating charges -€8,161
down €8,161 (-73.8%), from €11,052 to €2,892
- Financial charges -€1,038
down €1,038 (-91.5%), from €1,134 to €96
- Staff costs -€898
new in 2025: -€898
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 | €82,863 | €133,025 | +€50,162 | +60.5% |
| Fixed assets | 21/28 | €827 | €0 | -€827 | -100% |
| Tangible fixed assets | 22/27 | €827 | €0 | -€827 | -100% |
| Furniture and vehicles | 24 | €827 | €0 | -€827 | -100% |
| Current assets | 29/58 | €82,036 | €133,025 | +€50,989 | +62.2% |
| Amounts receivable within one year | 40/41 | €39,018 | €78,558 | +€39,540 | +101% |
| Trade receivables | 40 | €39,018 | €78,558 | +€39,540 | +101% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €43,018 | €54,467 | +€11,449 | +26.6% |
| Total equity and liabilities | 10/49 | €82,863 | €133,025 | +€50,162 | +60.5% |
| Equity | 10/15 | €47,707 | €50,652 | +€2,946 | +6.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €27,247 | €30,192 | +€2,946 | +10.8% |
| Distributable reserves | 133 | €27,247 | €30,192 | +€2,946 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,156 | €82,373 | +€47,217 | +134% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €35,156 | €82,373 | +€47,217 | +134% |
| Trade debts | 44 | €15,344 | €4,319 | -€11,025 | -71.9% |
| Suppliers | 440/4 | €15,344 | €4,319 | -€11,025 | -71.9% |
| Taxes, remuneration and social security | 45 | €19,813 | €53,054 | +€33,242 | +168% |
| Taxes | 450/3 | €17,569 | €37,971 | +€20,402 | +116% |
| Remuneration and social security | 454/9 | €2,244 | €15,084 | +€12,840 | +572% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Remuneration, social security and pensions | 62 | - | -€898 | -€898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,291 | €827 | -€464 | -35.9% |
| Other operating charges | 640/8 | €11,052 | €2,892 | -€8,161 | -73.8% |
| Gross operating margin | 9900 | €14,729 | €41,330 | +€26,601 | +181% |
| Operating profit (loss) | 9901 | €2,386 | €38,509 | +€36,123 | +1,514% |
| Financial charges | 65/66B | €1,134 | €96 | -€1,038 | -91.5% |
| Recurring financial charges | 65 | €1,134 | €96 | -€1,038 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €1,252 | €38,413 | +€37,161 | +2,968% |
| Income taxes | 67/77 | €334 | €10,468 | +€10,133 | +3,033% |
| Profit (loss) for the period | 9904 | €918 | €27,946 | +€27,028 | +2,945% |
| Profit (loss) for the period to be appropriated | 9905 | €918 | €27,946 | +€27,028 | +2,945% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.