Skilfô: 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.
Skilfô
Largest movements
- Cash +€118,981
up €118,981 (+147%), from €80,677 to €199,658
mainly Receivables after one year (+€110,000) and Net result for the year (+€21,156)
- Receivables after one year -€110,000
no longer reported in 2025 (was €110,000)
- Tangible fixed assets +€16,842
up €16,842 (+36.6%), from €45,958 to €62,800
of which Furniture and vehicles: +€23,201
- Reserves +€18,500
up €18,500 (+10.6%), from €174,500 to €193,000
of which Distributable reserves: +€18,500
- Other debts +€7,991
up €7,991 (+60.9%), from €13,120 to €21,111
- Tax, wage and social debts -€3,125
down €3,125 (-19.2%), from €16,264 to €13,139
- Gross operating margin -€26,902
down €26,902 (-40.2%), from €66,840 to €39,938
- Taxes -€6,666
down €6,666 (-43.6%), from €15,302 to €8,636
- Financial income -€2,779
down €2,779 (-67.8%), from €4,098 to €1,318
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 | €245,671 | €271,714 | +€26,043 | +10.6% |
| Fixed assets | 21/28 | €45,958 | €62,800 | +€16,842 | +36.6% |
| Tangible fixed assets | 22/27 | €45,958 | €62,800 | +€16,842 | +36.6% |
| Plant, machinery and equipment | 23 | €41,952 | €35,594 | -€6,358 | -15.2% |
| Furniture and vehicles | 24 | €4,006 | €27,206 | +€23,201 | +579% |
| Current assets | 29/58 | €199,712 | €208,913 | +€9,201 | +4.6% |
| Amounts receivable after more than one year | 29 | €110,000 | - | -€110,000 | |
| Other amounts receivable | 291 | €110,000 | - | -€110,000 | |
| Amounts receivable within one year | 40/41 | €7,841 | €7,880 | +€40 | +0.5% |
| Trade receivables | 40 | €6,465 | €5,622 | -€843 | -13.0% |
| Other amounts receivable | 41 | €1,376 | €2,258 | +€882 | +64.1% |
| Cash at bank and in hand | 54/58 | €80,677 | €199,658 | +€118,981 | +147% |
| Deferred charges and accrued income | 490/1 | €1,195 | €1,375 | +€180 | +15.1% |
| Total equity and liabilities | 10/49 | €245,671 | €271,714 | +€26,043 | +10.6% |
| Equity | 10/15 | €212,842 | €231,498 | +€18,656 | +8.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €174,500 | €193,000 | +€18,500 | +10.6% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €166,500 | €185,000 | +€18,500 | +11.1% |
| Profit (loss) carried forward | 14 | €19,750 | €19,906 | +€156 | +0.8% |
| Amounts payable | 17/49 | €32,828 | €40,216 | +€7,387 | +22.5% |
| Amounts payable within one year | 42/48 | €32,828 | €39,808 | +€6,980 | +21.3% |
| Financial debts | 43 | €2,500 | €2,500 | = | 0.0% |
| Credit institutions | 430/8 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €944 | €3,057 | +€2,114 | +224% |
| Suppliers | 440/4 | €944 | €3,057 | +€2,114 | +224% |
| Taxes, remuneration and social security | 45 | €16,264 | €13,139 | -€3,125 | -19.2% |
| Taxes | 450/3 | €16,264 | €13,139 | -€3,125 | -19.2% |
| Other amounts payable | 47/48 | €13,120 | €21,111 | +€7,991 | +60.9% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,254 | €8,796 | +€541 | +6.6% |
| Other operating charges | 640/8 | €1,934 | €2,345 | +€411 | +21.3% |
| Gross operating margin | 9900 | €66,840 | €39,938 | -€26,902 | -40.2% |
| Operating profit (loss) | 9901 | €56,652 | €28,797 | -€27,854 | -49.2% |
| Financial income | 75/76B | €4,098 | €1,318 | -€2,779 | -67.8% |
| Recurring financial income | 75 | €4,098 | €1,318 | -€2,779 | -67.8% |
| Financial charges | 65/66B | €406 | €324 | -€82 | -20.2% |
| Recurring financial charges | 65 | €406 | €324 | -€82 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €60,343 | €29,792 | -€30,551 | -50.6% |
| Income taxes | 67/77 | €15,302 | €8,636 | -€6,666 | -43.6% |
| Profit (loss) for the period | 9904 | €45,041 | €21,156 | -€23,886 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,041 | €21,156 | -€23,886 | -53.0% |
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 16 October 2026 via checked.be.