SKILL PRO: what changed
Two fiscal 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.
SKILL PRO
Largest movements
- Receivables within one year -€16,725
down €16,725 (-85.0%), from €19,679 to €2,954
- Cash -€12,193
down €12,193 (-48.4%), from €25,209 to €13,016
mainly Net result for the year (-€61,438) and Deferred charges and accrued income (-€117)
- Tangible fixed assets -€1,834
down €1,834 (-39.4%), from €4,651 to €2,817
of which Furniture and vehicles: -€1,834
- Profit (loss) carried forward -€61,438
down €61,438 (-26.3%), from -€233,210 to -€294,648
- Other debts +€26,613
up €26,613 (+10.3%), from €259,462 to €286,075
- Trade debts +€3,288
up €3,288 (+93.5%), from €3,517 to €6,806
- Tax, wage and social debts +€745
up €745 (+3.8%), from €19,438 to €20,182
of which Taxes: +€1,045
- Gross operating margin -€33,729
down €33,729 (-42.3%), from €79,703 to €45,974
- Depreciation -€5,064
down €5,064 (-73.4%), from €6,899 to €1,834
- Staff costs +€3,671
up €3,671 (+3.7%), from €99,290 to €102,961
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 | €51,708 | €21,072 | -€30,635 | -59.2% |
| Fixed assets | 21/28 | €4,651 | €2,817 | -€1,834 | -39.4% |
| Tangible fixed assets | 22/27 | €4,651 | €2,817 | -€1,834 | -39.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,651 | €2,817 | -€1,834 | -39.4% |
| Current assets | 29/58 | €47,056 | €18,255 | -€28,801 | -61.2% |
| Amounts receivable within one year | 40/41 | €19,679 | €2,954 | -€16,725 | -85.0% |
| Trade receivables | 40 | €19,679 | €2,954 | -€16,725 | -85.0% |
| Cash at bank and in hand | 54/58 | €25,209 | €13,016 | -€12,193 | -48.4% |
| Deferred charges and accrued income | 490/1 | €2,168 | €2,285 | +€117 | +5.4% |
| Total equity and liabilities | 10/49 | €51,708 | €21,072 | -€30,635 | -59.2% |
| Equity | 10/15 | -€230,710 | -€292,148 | -€61,438 | -26.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€233,210 | -€294,648 | -€61,438 | -26.3% |
| Amounts payable | 17/49 | €282,417 | €313,220 | +€30,803 | +10.9% |
| Amounts payable within one year | 42/48 | €282,417 | €313,063 | +€30,646 | +10.9% |
| Trade debts | 44 | €3,517 | €6,806 | +€3,288 | +93.5% |
| Suppliers | 440/4 | €3,517 | €6,806 | +€3,288 | +93.5% |
| Taxes, remuneration and social security | 45 | €19,438 | €20,182 | +€745 | +3.8% |
| Taxes | 450/3 | €6,667 | €7,712 | +€1,045 | +15.7% |
| Remuneration and social security | 454/9 | €12,771 | €12,471 | -€300 | -2.4% |
| Other amounts payable | 47/48 | €259,462 | €286,075 | +€26,613 | +10.3% |
| Accrued charges and deferred income | 492/3 | - | €156 | +€156 | |
| Remuneration, social security and pensions | 62 | €99,290 | €102,961 | +€3,671 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,899 | €1,834 | -€5,064 | -73.4% |
| Other operating charges | 640/8 | €1,120 | €791 | -€328 | -29.3% |
| Gross operating margin | 9900 | €79,703 | €45,974 | -€33,729 | -42.3% |
| Operating profit (loss) | 9901 | -€27,605 | -€59,613 | -€32,008 | -115.9% |
| Financial income | 75/76B | €1 | €114 | +€112 | +9358.3% |
| Recurring financial income | 75 | €1 | €114 | +€112 | +9358.3% |
| Financial charges | 65/66B | €2,069 | €1,684 | -€385 | -18.6% |
| Recurring financial charges | 65 | €2,069 | €1,684 | -€385 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,673 | -€61,183 | -€31,511 | -106.2% |
| Income taxes | 67/77 | €271 | €255 | -€17 | -6.2% |
| Profit (loss) for the period | 9904 | -€29,944 | -€61,438 | -€31,494 | -105.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,944 | -€61,438 | -€31,494 | -105.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.