Skills4you: 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.
Skills4you
Largest movements
- Receivables within one year +€52,980
up €52,980 (+19.1%), from €277,232 to €330,211
of which Trade receivables: +€47,725
- Tangible fixed assets -€17,374
down €17,374 (-31.2%), from €55,627 to €38,253
of which Furniture and vehicles: -€14,446
- Cash -€11,954
down €11,954 (-10.7%), from €111,379 to €99,425
mainly Receivables within one year (-€52,980) and Tax, wage and social debts (-€30,273)
- Deferred charges and accrued income +€5,392
up €5,392 (+3,384%), from €159 to €5,551
- Trade debts +€95,723
up €95,723 (+63.5%), from €150,679 to €246,402
- Tax, wage and social debts -€30,273
down €30,273 (-35.4%), from €85,590 to €55,317
of which Remuneration and social security: -€22,349
- Other debts -€24,776
down €24,776 (-38.1%), from €65,000 to €40,224
- Debts after one year -€11,658
down €11,658 (-33.6%), from €34,651 to €22,993
- Gross operating margin -€38,634
down €38,634 (-7.6%), from €510,091 to €471,457
- Staff costs +€9,987
up €9,987 (+2.4%), from €413,501 to €423,488
- Taxes -€8,161
down €8,161 (-54.2%), from €15,065 to €6,904
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 | €447,248 | €476,291 | +€29,044 | +6.5% |
| Fixed assets | 21/28 | €58,477 | €41,103 | -€17,374 | -29.7% |
| Tangible fixed assets | 22/27 | €55,627 | €38,253 | -€17,374 | -31.2% |
| Plant, machinery and equipment | 23 | €8,413 | €5,485 | -€2,927 | -34.8% |
| Furniture and vehicles | 24 | €47,214 | €32,768 | -€14,446 | -30.6% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €388,771 | €435,188 | +€46,417 | +11.9% |
| Amounts receivable within one year | 40/41 | €277,232 | €330,211 | +€52,980 | +19.1% |
| Trade receivables | 40 | €277,079 | €324,804 | +€47,725 | +17.2% |
| Other amounts receivable | 41 | €153 | €5,407 | +€5,254 | +3,431% |
| Cash at bank and in hand | 54/58 | €111,379 | €99,425 | -€11,954 | -10.7% |
| Deferred charges and accrued income | 490/1 | €159 | €5,551 | +€5,392 | +3,384% |
| Total equity and liabilities | 10/49 | €447,248 | €476,291 | +€29,044 | +6.5% |
| Equity | 10/15 | €99,134 | €99,163 | +€29 | 0.0% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €208 | €208 | = | 0.0% |
| Non-distributable reserves | 130/1 | €208 | €208 | = | 0.0% |
| Reserves not available under the articles | 1311 | €208 | €208 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,626 | €89,654 | +€29 | 0.0% |
| Amounts payable | 17/49 | €348,114 | €377,129 | +€29,015 | +8.3% |
| Amounts payable after more than one year | 17 | €34,651 | €22,993 | -€11,658 | -33.6% |
| Financial debts | 170/4 | €34,651 | €22,993 | -€11,658 | -33.6% |
| Amounts payable within one year | 42/48 | €312,534 | €353,601 | +€41,067 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €11,265 | €11,658 | +€393 | +3.5% |
| Trade debts | 44 | €150,679 | €246,402 | +€95,723 | +63.5% |
| Suppliers | 440/4 | €150,679 | €246,402 | +€95,723 | +63.5% |
| Taxes, remuneration and social security | 45 | €85,590 | €55,317 | -€30,273 | -35.4% |
| Taxes | 450/3 | €23,766 | €15,843 | -€7,923 | -33.3% |
| Remuneration and social security | 454/9 | €61,823 | €39,474 | -€22,349 | -36.2% |
| Other amounts payable | 47/48 | €65,000 | €40,224 | -€24,776 | -38.1% |
| Accrued charges and deferred income | 492/3 | €928 | €534 | -€394 | -42.4% |
| Remuneration, social security and pensions | 62 | €413,501 | €423,488 | +€9,987 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,730 | €18,392 | +€662 | +3.7% |
| Other operating charges | 640/8 | €2,120 | €1,469 | -€651 | -30.7% |
| Gross operating margin | 9900 | €510,091 | €471,457 | -€38,634 | -7.6% |
| Operating profit (loss) | 9901 | €76,740 | €28,108 | -€48,632 | -63.4% |
| Financial income | 75/76B | €124 | €0 | -€124 | -100.0% |
| Recurring financial income | 75 | €124 | €0 | -€124 | -100.0% |
| Financial charges | 65/66B | €5,373 | €6,175 | +€803 | +14.9% |
| Recurring financial charges | 65 | €5,373 | €6,175 | +€803 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €71,492 | €21,933 | -€49,559 | -69.3% |
| Income taxes | 67/77 | €15,065 | €6,904 | -€8,161 | -54.2% |
| Profit (loss) for the period | 9904 | €56,427 | €15,029 | -€41,398 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,427 | €15,029 | -€41,398 | -73.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.