Pushkin Skaiter: 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.
Pushkin Skaiter
Largest movements
- Cash -€15,892
down €15,892 (-48.6%), from €32,703 to €16,811
mainly Other debts (-€18,686) and Investment in fixed assets (net) (-€7,264)
- Tangible fixed assets +€5,623
up €5,623 (+247%), from €2,275 to €7,898
of which Other tangible fixed assets: +€6,263
- Deferred charges and accrued income -€1,859
down €1,859 (-76.7%), from €2,423 to €564
- Receivables within one year +€1,159
up €1,159 (+16.6%), from €6,971 to €8,130
of which Trade receivables: +€1,149
- Other debts -€18,686
down €18,686 (-87.7%), from €21,307 to €2,621
- Tax, wage and social debts +€3,754
up €3,754 (+51.8%), from €7,247 to €11,001
of which Remuneration and social security: +€2,615
- Profit (loss) carried forward +€2,041
no longer reported in 2025 (was -€2,041)
- Reserves +€1,896
up €1,896 (+12.1%), from €15,696 to €17,592
- Gross operating margin +€5,925
up €5,925 (+248%), from €2,394 to €8,319
- Financial charges +€2,959
up €2,959 (+4,850%), from €61 to €3,020
of which Non-recurring financial charges: +€2,940
- Financial income +€1,640
up €1,640, from €0 to €1,640
of which Financial income: +€1,640
- Taxes +€703
up €703 (+107%), from €658 to €1,361
- Other operating charges -€451
no longer reported in 2025 (was €451)
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 | €44,372 | €33,402 | -€10,970 | -24.7% |
| Fixed assets | 21/28 | €2,275 | €7,898 | +€5,623 | +247% |
| Tangible fixed assets | 22/27 | €2,275 | €7,898 | +€5,623 | +247% |
| Plant, machinery and equipment | 23 | €108 | €81 | -€27 | -25.0% |
| Furniture and vehicles | 24 | €1,392 | €779 | -€613 | -44.0% |
| Other tangible fixed assets | 26 | €776 | €7,038 | +€6,263 | +807% |
| Current assets | 29/58 | €42,097 | €25,504 | -€16,593 | -39.4% |
| Amounts receivable within one year | 40/41 | €6,971 | €8,130 | +€1,159 | +16.6% |
| Trade receivables | 40 | €6,879 | €8,027 | +€1,149 | +16.7% |
| Other amounts receivable | 41 | €92 | €102 | +€10 | +10.9% |
| Cash at bank and in hand | 54/58 | €32,703 | €16,811 | -€15,892 | -48.6% |
| Deferred charges and accrued income | 490/1 | €2,423 | €564 | -€1,859 | -76.7% |
| Total equity and liabilities | 10/49 | €44,372 | €33,402 | -€10,970 | -24.7% |
| Equity | 10/15 | €15,255 | €19,192 | +€3,937 | +25.8% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Reserves | 13 | €15,696 | €17,592 | +€1,896 | +12.1% |
| Distributable reserves | 133 | €15,696 | €17,592 | +€1,896 | +12.1% |
| Profit (loss) carried forward | 14 | -€2,041 | - | +€2,041 | |
| Amounts payable | 17/49 | €29,117 | €14,210 | -€14,907 | -51.2% |
| Amounts payable within one year | 42/48 | €29,117 | €14,210 | -€14,907 | -51.2% |
| Trade debts | 44 | €563 | €588 | +€25 | +4.5% |
| Suppliers | 440/4 | €563 | €588 | +€25 | +4.5% |
| Taxes, remuneration and social security | 45 | €7,247 | €11,001 | +€3,754 | +51.8% |
| Taxes | 450/3 | €7,247 | €8,386 | +€1,139 | +15.7% |
| Remuneration and social security | 454/9 | - | €2,615 | +€2,615 | |
| Other amounts payable | 47/48 | €21,307 | €2,621 | -€18,686 | -87.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €1,641 | +€415 | +33.9% |
| Other operating charges | 640/8 | €451 | - | -€451 | |
| Gross operating margin | 9900 | €2,394 | €8,319 | +€5,925 | +248% |
| Operating profit (loss) | 9901 | €717 | €6,678 | +€5,961 | +831% |
| Financial income | 75/76B | €0 | €1,640 | +€1,640 | |
| Recurring financial income | 75 | €0 | €1,640 | +€1,640 | |
| Non-recurring financial income | 76B | - | €1,640 | +€1,640 | |
| Financial charges | 65/66B | €61 | €3,020 | +€2,959 | +4,850% |
| Recurring financial charges | 65 | €61 | €79 | +€18 | +30.0% |
| Non-recurring financial charges | 66B | - | €2,940 | +€2,940 | |
| Profit (loss) for the period before taxes | 9903 | €656 | €5,299 | +€4,643 | +707% |
| Income taxes | 67/77 | €658 | €1,361 | +€703 | +107% |
| Profit (loss) for the period | 9904 | -€2 | €3,937 | +€3,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2 | €3,937 | +€3,939 |
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 24 October 2026 via checked.be.