SKILLS CONSULT: 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.
SKILLS CONSULT
Largest movements
- Cash -€129,415
down €129,415 (-84.1%), from €153,892 to €24,477
mainly Contributions, distributions and other (-€165,466) and Tax, wage and social debts (-€1,818)
- Tangible fixed assets -€2,881
down €2,881 (-24.8%), from €11,602 to €8,721
of which Land and buildings: -€2,324
- Profit (loss) carried forward -€133,322
down €133,322 (-80.6%), from €165,466 to €32,144
- Gross operating margin -€12,514
down €12,514 (-20.4%), from €61,371 to €48,857
- Financial charges +€3,409
up €3,409 (+303%), from €1,125 to €4,534
- Taxes -€2,959
down €2,959 (-24.9%), from €11,866 to €8,907
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 | €196,119 | €62,682 | -€133,437 | -68.0% |
| Fixed assets | 21/28 | €11,602 | €8,721 | -€2,881 | -24.8% |
| Tangible fixed assets | 22/27 | €11,602 | €8,721 | -€2,881 | -24.8% |
| Land and buildings | 22 | €10,472 | €8,148 | -€2,324 | -22.2% |
| Furniture and vehicles | 24 | €1,130 | €574 | -€557 | -49.3% |
| Current assets | 29/58 | €184,517 | €53,960 | -€130,556 | -70.8% |
| Amounts receivable within one year | 40/41 | €30,580 | €29,437 | -€1,142 | -3.7% |
| Trade receivables | 40 | €29,500 | €27,830 | -€1,670 | -5.7% |
| Other amounts receivable | 41 | €1,080 | €1,607 | +€527 | +48.8% |
| Cash at bank and in hand | 54/58 | €153,892 | €24,477 | -€129,415 | -84.1% |
| Deferred charges and accrued income | 490/1 | €45 | €46 | +€1 | +1.3% |
| Total equity and liabilities | 10/49 | €196,119 | €62,682 | -€133,437 | -68.0% |
| Equity | 10/15 | €184,066 | €50,744 | -€133,322 | -72.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,466 | €32,144 | -€133,322 | -80.6% |
| Amounts payable | 17/49 | €12,053 | €11,938 | -€115 | -1.0% |
| Amounts payable within one year | 42/48 | €12,053 | €11,938 | -€115 | -1.0% |
| Financial debts | 43 | - | €100 | +€100 | |
| Credit institutions | 430/8 | - | €100 | +€100 | |
| Trade debts | 44 | €2,188 | €3,824 | +€1,636 | +74.8% |
| Suppliers | 440/4 | €2,188 | €3,824 | +€1,636 | +74.8% |
| Taxes, remuneration and social security | 45 | €9,832 | €8,014 | -€1,818 | -18.5% |
| Taxes | 450/3 | €9,832 | €8,014 | -€1,818 | -18.5% |
| Other amounts payable | 47/48 | €33 | €0 | -€33 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,251 | €2,881 | -€370 | -11.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €61,371 | €48,857 | -€12,514 | -20.4% |
| Operating profit (loss) | 9901 | €57,733 | €45,577 | -€12,156 | -21.1% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,125 | €4,534 | +€3,409 | +303% |
| Recurring financial charges | 65 | €1,125 | €4,534 | +€3,409 | +303% |
| Profit (loss) for the period before taxes | 9903 | €56,608 | €41,051 | -€15,557 | -27.5% |
| Income taxes | 67/77 | €11,866 | €8,907 | -€2,959 | -24.9% |
| Profit (loss) for the period | 9904 | €44,742 | €32,144 | -€12,598 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,742 | €32,144 | -€12,598 | -28.2% |
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 27 October 2026 via checked.be.