SKILLIANT: 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.
What changed
SKILLIANT
NACE 85.591, Education
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€289,559
2024 · -€133,087-€156,472
Equity
€2.2m
2024 · €2.5m-€289,559
Cash
€380,977
2024 · €399,025-€18,048
Balance sheet total
€6.7m
2024 · €7.0m-€302,296
Largest movements
Assets
- Receivables within one year -€289,949
down €289,949 (-12.2%), from €2.4m to €2.1m
of which Trade receivables: -€381,543
- Current investments +€175,000
up €175,000 (+14.3%), from €1.2m to €1.4m
- Intangible fixed assets -€109,317
down €109,317 (-47.4%), from €230,648 to €121,331
- Deferred charges and accrued income -€106,807
down €106,807 (-67.8%), from €157,435 to €50,628
- Receivables after one year +€100,000
up €100,000 (+51.3%), from €195,000 to €295,000
Equity and liabilities
- Reserves -€289,559
down €289,559 (-22.6%), from €1.3m to €990,926
- Trade debts -€170,230
down €170,230 (-8.7%), from €1.9m to €1.8m
- Tax, wage and social debts +€140,832
up €140,832 (+25.7%), from €547,358 to €688,190
of which Remuneration and social security: +€121,155
Income statement
- Turnover -€432,251
down €432,251 (-3.8%), from €11.4m to €11.0m
- Services and other goods -€425,656
down €425,656 (-5.6%), from €7.6m to €7.2m
- Staff costs +€126,602
up €126,602 (+3.2%), from €3.9m to €4.0m
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.
Result 2024
-€133,087
Turnover
-€432,251
Other operating income
-€80,784
Goods and materials
+€68,405
Services and other goods
+€425,656
Staff costs
-€126,602
Depreciation
-€61,871
Write-downs
-€31,192
Provisions
+€2,592
Other operating charges
-€2,174
Other operating items
+€1,938
Financial income
-€20,497
Financial charges
+€2,425
Taxes
+€97,883
Result 2025
-€289,559
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.
From operations
+€204,956
Investment
-€223,004
Financing
€0
Cash 2024
€399,025
From operations (derived)
+€204,956
Net result for the year
-€289,559
Depreciation
+€210,496
Receivables after one year
-€100,000
Receivables within one year
+€289,949
Deferred charges and accrued income
+€106,807
Provisions
+€1,435
Trade debts
-€170,230
Tax, wage and social debts
+€140,832
Other debts
-€6,110
Accrued charges and deferred income
+€21,335
Investment (derived)
-€223,004
Investment in fixed assets (net)
-€48,004
Current investments
-€175,000
Cash 2025
€380,977
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,957,723 | €6,655,427 | -€302,296 | -4.3% |
| Fixed assets | 21/28 | €2,610,427 | €2,447,935 | -€162,492 | -6.2% |
| Intangible fixed assets | 21 | €230,648 | €121,331 | -€109,317 | -47.4% |
| Tangible fixed assets | 22/27 | €286,800 | €233,625 | -€53,175 | -18.5% |
| Plant, machinery and equipment | 23 | €11,647 | €15,837 | +€4,190 | +36.0% |
| Furniture and vehicles | 24 | €73,876 | €68,088 | -€5,789 | -7.8% |
| Other tangible fixed assets | 26 | €102,510 | €48,139 | -€54,372 | -53.0% |
| Assets under construction and advance payments | 27 | €98,767 | €101,562 | +€2,795 | +2.8% |
| Financial fixed assets | 28 | €2,092,979 | €2,092,979 | = | 0.0% |
| Affiliated companies | 280/1 | €2,092,939 | €2,092,939 | = | 0.0% |
| Participating interests | 280 | €2,092,939 | €2,092,939 | = | 0.0% |
| Other financial fixed assets | 284/8 | €40 | €40 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €4,347,296 | €4,207,492 | -€139,804 | -3.2% |
| Amounts receivable after more than one year | 29 | €195,000 | €295,000 | +€100,000 | +51.3% |
| Other amounts receivable | 291 | €195,000 | €295,000 | +€100,000 | +51.3% |
| Amounts receivable within one year | 40/41 | €2,370,836 | €2,080,887 | -€289,949 | -12.2% |
| Trade receivables | 40 | €2,301,598 | €1,920,055 | -€381,543 | -16.6% |
| Other amounts receivable | 41 | €69,238 | €160,832 | +€91,594 | +132.3% |
| Current investments | 50/53 | €1,225,000 | €1,400,000 | +€175,000 | +14.3% |
| Other investments | 51/53 | €1,225,000 | €1,400,000 | +€175,000 | +14.3% |
| Cash at bank and in hand | 54/58 | €399,025 | €380,977 | -€18,048 | -4.5% |
| Deferred charges and accrued income | 490/1 | €157,435 | €50,628 | -€106,807 | -67.8% |
| Total equity and liabilities | 10/49 | €6,957,723 | €6,655,427 | -€302,296 | -4.3% |
| Equity | 10/15 | €2,480,485 | €2,190,926 | -€289,559 | -11.7% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €1,280,485 | €990,926 | -€289,559 | -22.6% |
| Distributable reserves | 133 | €1,280,485 | €990,926 | -€289,559 | -22.6% |
| Provisions and deferred taxes | 16 | €12,721 | €14,156 | +€1,435 | +11.3% |
| Provisions for liabilities and charges | 160/5 | €12,721 | €14,156 | +€1,435 | +11.3% |
| Pensions and similar obligations | 160 | €12,721 | €14,156 | +€1,435 | +11.3% |
| Amounts payable | 17/49 | €4,464,517 | €4,450,345 | -€14,172 | -0.3% |
| Amounts payable after more than one year | 17 | €680,000 | €680,000 | = | 0.0% |
| Financial debts | 170/4 | €680,000 | €680,000 | = | 0.0% |
| Other loans | 174 | €680,000 | €680,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,523,140 | €2,487,633 | -€35,507 | -1.4% |
| Trade debts | 44 | €1,946,871 | €1,776,641 | -€170,230 | -8.7% |
| Suppliers | 440/4 | €1,946,871 | €1,776,641 | -€170,230 | -8.7% |
| Taxes, remuneration and social security | 45 | €547,358 | €688,190 | +€140,832 | +25.7% |
| Taxes | 450/3 | €122,008 | €141,685 | +€19,677 | +16.1% |
| Remuneration and social security | 454/9 | €425,350 | €546,505 | +€121,155 | +28.5% |
| Other amounts payable | 47/48 | €28,912 | €22,802 | -€6,110 | -21.1% |
| Accrued charges and deferred income | 492/3 | €1,261,377 | €1,282,712 | +€21,335 | +1.7% |
| Operating income | 70/76A | €11,720,372 | €11,193,336 | -€527,036 | -4.5% |
| Turnover | 70 | €11,419,610 | €10,987,359 | -€432,251 | -3.8% |
| Other operating income | 74 | €220,072 | €139,288 | -€80,784 | -36.7% |
| Non-recurring operating income | 76A | €80,690 | €66,688 | -€14,001 | -17.4% |
| Operating charges | 60/66A | €11,821,132 | €11,530,379 | -€290,753 | -2.5% |
| Goods for resale, raw materials and consumables | 60 | €152,418 | €84,013 | -€68,405 | -44.9% |
| Purchases | 600/8 | €152,418 | €84,013 | -€68,405 | -44.9% |
| Services and other goods | 61 | €7,578,835 | €7,153,179 | -€425,656 | -5.6% |
| Remuneration, social security and pensions | 62 | €3,903,218 | €4,029,820 | +€126,602 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,625 | €210,496 | +€61,871 | +41.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,360 | €23,832 | +€31,192 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,027 | €1,435 | -€2,592 | -64.4% |
| Other operating charges | 640/8 | €16,565 | €18,739 | +€2,174 | +13.1% |
| Non-recurring operating charges | 66A | €24,803 | €8,864 | -€15,939 | -64.3% |
| Operating profit (loss) | 9901 | -€100,760 | -€337,043 | -€236,283 | -234.5% |
| Financial income | 75/76B | €57,515 | €37,018 | -€20,497 | -35.6% |
| Recurring financial income | 75 | €57,515 | €37,018 | -€20,497 | -35.6% |
| Other financial income | 752/9 | €57,515 | €37,018 | -€20,497 | -35.6% |
| Financial charges | 65/66B | €28,198 | €25,773 | -€2,425 | -8.6% |
| Recurring financial charges | 65 | €28,198 | €25,773 | -€2,425 | -8.6% |
| Debt charges | 650 | €14,699 | €14,409 | -€290 | -2.0% |
| Other financial charges | 652/9 | €13,499 | €11,364 | -€2,136 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€71,443 | -€325,798 | -€254,355 | -356.0% |
| Income taxes | 67/77 | €61,644 | -€36,239 | -€97,883 | |
| Taxes | 670/3 | €61,644 | €2,690 | -€58,954 | -95.6% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €38,929 | +€38,929 | +389289600.0% |
| Profit (loss) for the period | 9904 | -€133,087 | -€289,559 | -€156,472 | -117.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€133,087 | -€289,559 | -€156,472 | -117.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.