SkillPoint: 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.
SkillPoint
Largest movements
- Cash +€49,324
up €49,324 (+46.0%), from €107,125 to €156,449
mainly Net result for the year (+€54,781) and Tax, wage and social debts (+€18,324)
- Receivables within one year +€35,793
up €35,793 (+192.1%), from €18,631 to €54,424
of which Trade receivables: +€35,854
- Tangible fixed assets -€6,241
down €6,241 (-46.2%), from €13,522 to €7,281
- Profit (loss) carried forward +€54,781
up €54,781 (+71.2%), from €76,988 to €131,769
- Tax, wage and social debts +€18,324
up €18,324 (+98.4%), from €18,622 to €36,946
of which Taxes: +€20,724
- Other debts +€3,818
up €3,818 (+114.5%), from €3,335 to €7,153
- Gross operating margin +€48,817
up €48,817 (+160.3%), from €30,461 to €79,278
- Financial income -€25,000
no longer reported in 2025 (was €25,000)
- Taxes +€9,398
up €9,398 (+137.2%), from €6,851 to €16,249
- Depreciation +€4,035
up €4,035 (+182.9%), from €2,206 to €6,241
- Other operating charges -€1,354
down €1,354 (-50.0%), from €2,705 to €1,351
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 | €155,634 | €234,075 | +€78,441 | +50.4% |
| Fixed assets | 21/28 | €28,622 | €22,381 | -€6,241 | -21.8% |
| Tangible fixed assets | 22/27 | €13,522 | €7,281 | -€6,241 | -46.2% |
| Furniture and vehicles | 24 | €13,522 | €7,281 | -€6,241 | -46.2% |
| Financial fixed assets | 28 | €15,100 | €15,100 | = | 0.0% |
| Current assets | 29/58 | €127,012 | €211,694 | +€84,682 | +66.7% |
| Stocks and contracts in progress | 3 | €600 | - | -€600 | |
| Stocks | 30/36 | €600 | - | -€600 | |
| Amounts receivable within one year | 40/41 | €18,631 | €54,424 | +€35,793 | +192.1% |
| Trade receivables | 40 | €18,568 | €54,422 | +€35,854 | +193.1% |
| Other amounts receivable | 41 | €63 | €2 | -€61 | -96.8% |
| Cash at bank and in hand | 54/58 | €107,125 | €156,449 | +€49,324 | +46.0% |
| Deferred charges and accrued income | 490/1 | €655 | €821 | +€166 | +25.3% |
| Total equity and liabilities | 10/49 | €155,634 | €234,075 | +€78,441 | +50.4% |
| Equity | 10/15 | €131,632 | €186,413 | +€54,781 | +41.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,044 | €36,044 | = | 0.0% |
| Distributable reserves | 133 | €36,044 | €36,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,988 | €131,769 | +€54,781 | +71.2% |
| Amounts payable | 17/49 | €24,002 | €47,662 | +€23,660 | +98.6% |
| Amounts payable within one year | 42/48 | €24,002 | €47,662 | +€23,660 | +98.6% |
| Trade debts | 44 | €2,045 | €3,563 | +€1,517 | +74.2% |
| Suppliers | 440/4 | €2,045 | €3,563 | +€1,517 | +74.2% |
| Taxes, remuneration and social security | 45 | €18,622 | €36,946 | +€18,324 | +98.4% |
| Taxes | 450/3 | €16,222 | €36,946 | +€20,724 | +127.8% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €3,335 | €7,153 | +€3,818 | +114.5% |
| Remuneration, social security and pensions | 62 | €547 | €400 | -€148 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,206 | €6,241 | +€4,035 | +182.9% |
| Other operating charges | 640/8 | €2,705 | €1,351 | -€1,354 | -50.0% |
| Gross operating margin | 9900 | €30,461 | €79,278 | +€48,817 | +160.3% |
| Operating profit (loss) | 9901 | €25,003 | €71,286 | +€46,283 | +185.1% |
| Financial income | 75/76B | €25,000 | - | -€25,000 | |
| Recurring financial income | 75 | €25,000 | - | -€25,000 | |
| Financial charges | 65/66B | €242 | €256 | +€14 | +5.6% |
| Recurring financial charges | 65 | €242 | €256 | +€14 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €49,761 | €71,031 | +€21,270 | +42.7% |
| Income taxes | 67/77 | €6,851 | €16,249 | +€9,398 | +137.2% |
| Profit (loss) for the period | 9904 | €42,910 | €54,781 | +€11,871 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,910 | €54,781 | +€11,871 | +27.7% |
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 10 October 2026 via checked.be.