SKILLED 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.
SKILLED CONSULTING
Largest movements
- Receivables after one year -€70,138
down €70,138 (-42.1%), from €166,628 to €96,490
- Tangible fixed assets +€66,665
new in 2025: €66,665
- Cash -€31,822
down €31,822 (-78.9%), from €40,345 to €8,523
mainly Other debts (-€135,295) and Investment in fixed assets (net) (-€91,836)
- Intangible fixed assets +€12,905
up €12,905 (+200%), from €6,460 to €19,364
- Receivables within one year +€4,358
up €4,358 (+101%), from €4,310 to €8,668
of which Trade receivables: +€3,454
- Other debts -€135,295
down €135,295 (-99.5%), from €136,007 to €712
- Debts after one year +€66,048
new in 2025: €66,048
- Reserves +€20,000
up €20,000 (+46.8%), from €42,754 to €62,754
- Current portion of long-term debt +€18,960
new in 2025: €18,960
- Profit (loss) carried forward +€9,079
up €9,079 (+48.7%), from €18,637 to €27,716
- Depreciation +€10,536
up €10,536 (+609%), from €1,730 to €12,266
- Gross operating margin -€3,536
down €3,536 (-7.6%), from €46,337 to €42,801
- Taxes -€3,218
down €3,218 (-28.9%), from €11,142 to €7,924
- Financial income +€2,489
up €2,489 (+47.8%), from €5,210 to €7,699
- Financial charges +€1,134
up €1,134 (+3,025%), from €38 to €1,172
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 | €217,741 | €202,141 | -€15,600 | -7.2% |
| Fixed assets | 21/28 | €6,460 | €86,029 | +€79,569 | +1,232% |
| Intangible fixed assets | 21 | €6,460 | €19,364 | +€12,905 | +200% |
| Tangible fixed assets | 22/27 | - | €66,665 | +€66,665 | |
| Furniture and vehicles | 24 | - | €66,665 | +€66,665 | |
| Current assets | 29/58 | €211,282 | €116,112 | -€95,169 | -45.0% |
| Amounts receivable after more than one year | 29 | €166,628 | €96,490 | -€70,138 | -42.1% |
| Other amounts receivable | 291 | €166,628 | €96,490 | -€70,138 | -42.1% |
| Amounts receivable within one year | 40/41 | €4,310 | €8,668 | +€4,358 | +101% |
| Trade receivables | 40 | €2,651 | €6,105 | +€3,454 | +130% |
| Other amounts receivable | 41 | €1,659 | €2,563 | +€904 | +54.5% |
| Cash at bank and in hand | 54/58 | €40,345 | €8,523 | -€31,822 | -78.9% |
| Deferred charges and accrued income | 490/1 | - | €2,432 | +€2,432 | |
| Total equity and liabilities | 10/49 | €217,741 | €202,141 | -€15,600 | -7.2% |
| Equity | 10/15 | €66,391 | €95,470 | +€29,079 | +43.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,754 | €62,754 | +€20,000 | +46.8% |
| Distributable reserves | 133 | €42,754 | €62,754 | +€20,000 | +46.8% |
| Profit (loss) carried forward | 14 | €18,637 | €27,716 | +€9,079 | +48.7% |
| Amounts payable | 17/49 | €151,350 | €106,672 | -€44,679 | -29.5% |
| Amounts payable after more than one year | 17 | - | €66,048 | +€66,048 | |
| Financial debts | 170/4 | - | €66,048 | +€66,048 | |
| Amounts payable within one year | 42/48 | €151,350 | €40,624 | -€110,727 | -73.2% |
| Current portion of amounts payable after more than one year | 42 | - | €18,960 | +€18,960 | |
| Trade debts | 44 | €1,808 | - | -€1,808 | |
| Suppliers | 440/4 | €1,808 | - | -€1,808 | |
| Taxes, remuneration and social security | 45 | €13,536 | €20,952 | +€7,416 | +54.8% |
| Taxes | 450/3 | €13,536 | €19,066 | +€5,530 | +40.9% |
| Remuneration and social security | 454/9 | - | €1,886 | +€1,886 | |
| Other amounts payable | 47/48 | €136,007 | €712 | -€135,295 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,730 | €12,266 | +€10,536 | +609% |
| Other operating charges | 640/8 | - | €60 | +€60 | |
| Gross operating margin | 9900 | €46,337 | €42,801 | -€3,536 | -7.6% |
| Operating profit (loss) | 9901 | €44,607 | €30,475 | -€14,132 | -31.7% |
| Financial income | 75/76B | €5,210 | €7,699 | +€2,489 | +47.8% |
| Recurring financial income | 75 | €5,210 | €7,699 | +€2,489 | +47.8% |
| Financial charges | 65/66B | €38 | €1,172 | +€1,134 | +3,025% |
| Recurring financial charges | 65 | €38 | €1,172 | +€1,134 | +3,025% |
| Profit (loss) for the period before taxes | 9903 | €49,780 | €37,003 | -€12,777 | -25.7% |
| Income taxes | 67/77 | €11,142 | €7,924 | -€3,218 | -28.9% |
| Profit (loss) for the period | 9904 | €38,637 | €29,079 | -€9,559 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,637 | €29,079 | -€9,559 | -24.7% |
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.