SKEW CONSULTING: 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.
SKEW CONSULTING
Largest movements
- Cash +€48,432
up €48,432 (+28.9%), from €167,464 to €215,896
mainly Net result for the year (+€49,572) and Deferred charges and accrued income (+€19,383)
- Deferred charges and accrued income -€19,383
down €19,383 (-95.8%), from €20,233 to €849
- Financial fixed assets +€12,500
new in 2025: €12,500
- Receivables within one year -€10,510
down €10,510 (-25.1%), from €41,794 to €31,284
of which Trade receivables: -€8,453
- Profit (loss) carried forward +€49,572
up €49,572 (+63.4%), from €78,163 to €127,736
- Tax, wage and social debts -€13,473
down €13,473 (-9.7%), from €139,376 to €125,903
of which Taxes: -€6,858
- Trade debts -€7,810
down €7,810 (-55.5%), from €14,064 to €6,254
- Gross operating margin -€24,346
down €24,346 (-25.7%), from €94,701 to €70,355
- Taxes -€1,007
down €1,007 (-5.5%), from €18,150 to €17,143
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 | €237,682 | €265,330 | +€27,649 | +11.6% |
| Formation expenses | 20 | €86 | €0 | -€86 | -100% |
| Fixed assets | 21/28 | €8,105 | €17,301 | +€9,196 | +113% |
| Intangible fixed assets | 21 | €2,984 | €2,123 | -€861 | -28.9% |
| Tangible fixed assets | 22/27 | €5,121 | €2,677 | -€2,443 | -47.7% |
| Furniture and vehicles | 24 | €5,121 | €2,677 | -€2,443 | -47.7% |
| Financial fixed assets | 28 | - | €12,500 | +€12,500 | |
| Current assets | 29/58 | €229,490 | €248,030 | +€18,539 | +8.1% |
| Amounts receivable within one year | 40/41 | €41,794 | €31,284 | -€10,510 | -25.1% |
| Trade receivables | 40 | €34,816 | €26,363 | -€8,453 | -24.3% |
| Other amounts receivable | 41 | €6,978 | €4,921 | -€2,057 | -29.5% |
| Cash at bank and in hand | 54/58 | €167,464 | €215,896 | +€48,432 | +28.9% |
| Deferred charges and accrued income | 490/1 | €20,233 | €849 | -€19,383 | -95.8% |
| Total equity and liabilities | 10/49 | €237,682 | €265,330 | +€27,649 | +11.6% |
| Equity | 10/15 | €79,163 | €128,736 | +€49,572 | +62.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,163 | €127,736 | +€49,572 | +63.4% |
| Amounts payable | 17/49 | €158,518 | €136,595 | -€21,924 | -13.8% |
| Amounts payable within one year | 42/48 | €157,868 | €136,595 | -€21,274 | -13.5% |
| Trade debts | 44 | €14,064 | €6,254 | -€7,810 | -55.5% |
| Suppliers | 440/4 | €14,064 | €6,254 | -€7,810 | -55.5% |
| Taxes, remuneration and social security | 45 | €139,376 | €125,903 | -€13,473 | -9.7% |
| Taxes | 450/3 | €7,289 | €431 | -€6,858 | -94.1% |
| Remuneration and social security | 454/9 | €132,087 | €125,473 | -€6,615 | -5.0% |
| Other amounts payable | 47/48 | €4,429 | €4,438 | +€9 | +0.2% |
| Accrued charges and deferred income | 492/3 | €650 | €0 | -€650 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,745 | €3,391 | -€355 | -9.5% |
| Other operating charges | 640/8 | €559 | €661 | +€102 | +18.2% |
| Non-recurring operating charges | 66A | €8,372 | €0 | -€8,372 | -100% |
| Gross operating margin | 9900 | €94,701 | €70,355 | -€24,346 | -25.7% |
| Operating profit (loss) | 9901 | €82,025 | €66,304 | -€15,721 | -19.2% |
| Financial income | 75/76B | €459 | €326 | -€132 | -28.8% |
| Recurring financial income | 75 | €459 | €326 | -€132 | -28.8% |
| Financial charges | 65/66B | €156 | -€84 | -€240 | |
| Recurring financial charges | 65 | €156 | -€84 | -€240 | |
| Profit (loss) for the period before taxes | 9903 | €82,328 | €66,715 | -€15,613 | -19.0% |
| Income taxes | 67/77 | €18,150 | €17,143 | -€1,007 | -5.5% |
| Profit (loss) for the period | 9904 | €64,178 | €49,572 | -€14,606 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,178 | €49,572 | -€14,606 | -22.8% |
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 24 October 2026 via checked.be.