SkillShift.be: what changed
SkillShift.be
Largest movements
- Cash +€51,939
up €51,939 (+329%), from €15,803 to €67,742
mainly Net result for the year (+€18,944) and Receivables within one year (+€14,846)
- Receivables within one year -€14,846
down €14,846 (-49.8%), from €29,837 to €14,991
of which Trade receivables: -€15,323
- Reserves +€18,944
up €18,944 (+190%), from €9,950 to €28,894
- Trade debts +€14,820
up €14,820 (+4,287%), from €346 to €15,166
- Tax, wage and social debts +€5,372
up €5,372 (+46.7%), from €11,492 to €16,864
- Accrued charges and deferred income -€2,067
down €2,067 (-91.1%), from €2,270 to €203
- Gross operating margin +€5,182
up €5,182 (+25.2%), from €20,531 to €25,713
- Taxes +€3,016
up €3,016 (+88.5%), from €3,406 to €6,421
- Financial charges -€875
down €875 (-78.4%), from €1,116 to €240
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,082 | €83,127 | +€37,045 | +80.4% |
| Current assets | 29/58 | €46,082 | €83,127 | +€37,045 | +80.4% |
| Amounts receivable within one year | 40/41 | €29,837 | €14,991 | -€14,846 | -49.8% |
| Trade receivables | 40 | €29,837 | €14,513 | -€15,323 | -51.4% |
| Other amounts receivable | 41 | €0 | €477 | +€477 | |
| Cash at bank and in hand | 54/58 | €15,803 | €67,742 | +€51,939 | +329% |
| Deferred charges and accrued income | 490/1 | €442 | €394 | -€48 | -10.9% |
| Total equity and liabilities | 10/49 | €46,082 | €83,127 | +€37,045 | +80.4% |
| Equity | 10/15 | €21,950 | €40,894 | +€18,944 | +86.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €9,950 | €28,894 | +€18,944 | +190% |
| Distributable reserves | 133 | €9,950 | €28,894 | +€18,944 | +190% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €24,132 | €42,233 | +€18,101 | +75.0% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,862 | €32,030 | +€20,168 | +170% |
| Trade debts | 44 | €346 | €15,166 | +€14,820 | +4,287% |
| Suppliers | 440/4 | €346 | €15,166 | +€14,820 | +4,287% |
| Taxes, remuneration and social security | 45 | €11,492 | €16,864 | +€5,372 | +46.7% |
| Taxes | 450/3 | €11,492 | €16,864 | +€5,372 | +46.7% |
| Other amounts payable | 47/48 | €25 | €0 | -€25 | -100% |
| Accrued charges and deferred income | 492/3 | €2,270 | €203 | -€2,067 | -91.1% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €20,531 | €25,713 | +€5,182 | +25.2% |
| Operating profit (loss) | 9901 | €20,413 | €25,593 | +€5,180 | +25.4% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €1,116 | €240 | -€875 | -78.4% |
| Recurring financial charges | 65 | €1,116 | €240 | -€875 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | €19,298 | €25,365 | +€6,068 | +31.4% |
| Income taxes | 67/77 | €3,406 | €6,421 | +€3,016 | +88.5% |
| Profit (loss) for the period | 9904 | €15,892 | €18,944 | +€3,052 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,892 | €18,944 | +€3,052 | +19.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.