OVER SKILL: 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.
OVER SKILL
Largest movements
- Receivables within one year +€440,496
up €440,496 (+80.4%), from €548,160 to €988,656
of which Trade receivables: +€318,156
- Stocks and contracts +€179,668
up €179,668 (+255.5%), from €70,332 to €250,000
- Tangible fixed assets +€139,697
up €139,697 (+2077.4%), from €6,725 to €146,422
- Cash +€15,859
up €15,859 (+51.5%), from €30,797 to €46,656
mainly Trade debts (+€375,805) and Debts after one year (+€225,417)
- Trade debts +€375,805
up €375,805 (+175.1%), from €214,578 to €590,383
- Debts after one year +€225,417
new in 2025: €225,417
- Profit (loss) carried forward +€180,966
up €180,966 (+109.9%), from €164,669 to €345,634
- Short-term financial debts +€98,660
up €98,660 (+1143.7%), from €8,626 to €107,286
- Tax, wage and social debts -€66,602
down €66,602 (-38.1%), from €174,580 to €107,978
of which Remuneration and social security: -€69,717
- Turnover -€1.7m
no longer reported in 2025 (was €1.7m)
- Purchases and services -€1.3m
no longer reported in 2025 (was €1.3m)
- Gross operating margin +€158,077
up €158,077 (+39.0%), from €405,088 to €563,165
- Taxes +€49,199
up €49,199 (+310.6%), from €15,838 to €65,037
- Staff costs -€41,375
down €41,375 (-12.4%), from €333,793 to €292,417
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 | €656,625 | €1,433,678 | +€777,053 | +118.3% |
| Fixed assets | 21/28 | €7,337 | €147,034 | +€139,697 | +1904.0% |
| Tangible fixed assets | 22/27 | €6,725 | €146,422 | +€139,697 | +2077.4% |
| Furniture and vehicles | 24 | €6,725 | €146,422 | +€139,697 | +2077.4% |
| Financial fixed assets | 28 | €612 | €612 | = | 0.0% |
| Current assets | 29/58 | €649,288 | €1,286,644 | +€637,356 | +98.2% |
| Stocks and contracts in progress | 3 | €70,332 | €250,000 | +€179,668 | +255.5% |
| Stocks | 30/36 | €70,332 | €250,000 | +€179,668 | +255.5% |
| Amounts receivable within one year | 40/41 | €548,160 | €988,656 | +€440,496 | +80.4% |
| Trade receivables | 40 | €530,392 | €848,548 | +€318,156 | +60.0% |
| Other amounts receivable | 41 | €17,768 | €140,108 | +€122,340 | +688.6% |
| Cash at bank and in hand | 54/58 | €30,797 | €46,656 | +€15,859 | +51.5% |
| Deferred charges and accrued income | 490/1 | - | €1,332 | +€1,332 | |
| Total equity and liabilities | 10/49 | €656,625 | €1,433,678 | +€777,053 | +118.3% |
| Equity | 10/15 | €183,269 | €364,234 | +€180,966 | +98.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,669 | €345,634 | +€180,966 | +109.9% |
| Amounts payable | 17/49 | €473,356 | €1,069,443 | +€596,087 | +125.9% |
| Amounts payable after more than one year | 17 | - | €225,417 | +€225,417 | |
| Financial debts | 170/4 | - | €225,417 | +€225,417 | |
| Amounts payable within one year | 42/48 | €473,356 | €843,898 | +€370,542 | +78.3% |
| Current portion of amounts payable after more than one year | 42 | €75,572 | €38,251 | -€37,321 | -49.4% |
| Financial debts | 43 | €8,626 | €107,286 | +€98,660 | +1143.7% |
| Credit institutions | 430/8 | €8,626 | €107,286 | +€98,660 | +1143.7% |
| Trade debts | 44 | €214,578 | €590,383 | +€375,805 | +175.1% |
| Suppliers | 440/4 | €214,578 | €590,383 | +€375,805 | +175.1% |
| Taxes, remuneration and social security | 45 | €174,580 | €107,978 | -€66,602 | -38.1% |
| Taxes | 450/3 | €61,913 | €65,028 | +€3,115 | +5.0% |
| Remuneration and social security | 454/9 | €112,667 | €42,950 | -€69,717 | -61.9% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Turnover | 70 | €1,717,968 | - | -€1.7m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,287,609 | - | -€1.3m | |
| Remuneration, social security and pensions | 62 | €333,793 | €292,417 | -€41,375 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €556 | €7,876 | +€7,320 | +1316.4% |
| Other operating charges | 640/8 | €10,781 | €10,149 | -€633 | -5.9% |
| Gross operating margin | 9900 | €405,088 | €563,165 | +€158,077 | +39.0% |
| Operating profit (loss) | 9901 | €59,958 | €252,723 | +€192,765 | +321.5% |
| Financial income | 75/76B | €1 | €1,239 | +€1,238 | +176870.0% |
| Recurring financial income | 75 | €1 | €1,239 | +€1,238 | +176870.0% |
| Financial charges | 65/66B | €2,747 | €7,909 | +€5,162 | +187.9% |
| Recurring financial charges | 65 | €2,747 | €7,909 | +€5,162 | +187.9% |
| Profit (loss) for the period before taxes | 9903 | €57,212 | €246,053 | +€188,841 | +330.1% |
| Income taxes | 67/77 | €15,838 | €65,037 | +€49,199 | +310.6% |
| Profit (loss) for the period | 9904 | €41,374 | €181,016 | +€139,642 | +337.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,374 | €181,016 | +€139,642 | +337.5% |
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 10 October 2026 via checked.be.