SKINDLES 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.
SKINDLES CONSULT
Largest movements
- Tangible fixed assets -€24,808
down €24,808 (-7.5%), from €330,468 to €305,661
of which Land and buildings: -€15,233
- Cash -€4,994
down €4,994 (-24.5%), from €20,352 to €15,358
mainly Debts after one year (-€35,185) and Advances received (-€2,027)
- Debts after one year -€35,185
no longer reported in 2025 (was €35,185)
- Other debts +€7,585
up €7,585 (+63.5%), from €11,938 to €19,522
- Gross operating margin -€7,409
down €7,409 (-24.5%), from €30,218 to €22,809
- Financial charges -€807
down €807 (-23.0%), from €3,502 to €2,695
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 | €358,287 | €326,983 | -€31,303 | -8.7% |
| Fixed assets | 21/28 | €332,468 | €307,661 | -€24,808 | -7.5% |
| Tangible fixed assets | 22/27 | €330,468 | €305,661 | -€24,808 | -7.5% |
| Land and buildings | 22 | €308,894 | €293,661 | -€15,233 | -4.9% |
| Plant, machinery and equipment | 23 | €8,259 | €8,260 | +€1 | 0.0% |
| Furniture and vehicles | 24 | €13,315 | €3,739 | -€9,575 | -71.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €25,819 | €19,323 | -€6,496 | -25.2% |
| Stocks and contracts in progress | 3 | €1,284 | €1,318 | +€34 | +2.6% |
| Stocks | 30/36 | €1,284 | €1,318 | +€34 | +2.6% |
| Amounts receivable within one year | 40/41 | €2,362 | €1,492 | -€869 | -36.8% |
| Trade receivables | 40 | €2,362 | €1,298 | -€1,064 | -45.0% |
| Other amounts receivable | 41 | - | €194 | +€194 | |
| Cash at bank and in hand | 54/58 | €20,352 | €15,358 | -€4,994 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,820 | €1,154 | -€666 | -36.6% |
| Total equity and liabilities | 10/49 | €358,287 | €326,983 | -€31,303 | -8.7% |
| Equity | 10/15 | €300,053 | €298,820 | -€1,234 | -0.4% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Contributions outside capital | 11 | €375,000 | €375,000 | = | 0.0% |
| Other | 1109/19 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €16,580 | €16,580 | = | 0.0% |
| Distributable reserves | 133 | €16,580 | €16,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,527 | -€92,760 | -€1,234 | -1.3% |
| Amounts payable | 17/49 | €58,234 | €28,164 | -€30,070 | -51.6% |
| Amounts payable after more than one year | 17 | €35,185 | - | -€35,185 | |
| Other amounts payable | 178/9 | €35,185 | - | -€35,185 | |
| Amounts payable within one year | 42/48 | €22,840 | €28,164 | +€5,324 | +23.3% |
| Trade debts | 44 | €5,669 | €5,286 | -€383 | -6.8% |
| Suppliers | 440/4 | €5,669 | €5,286 | -€383 | -6.8% |
| Advances received on contracts in progress | 46 | €3,527 | €1,500 | -€2,027 | -57.5% |
| Taxes, remuneration and social security | 45 | €1,706 | €1,856 | +€150 | +8.8% |
| Taxes | 450/3 | €1,706 | €1,856 | +€150 | +8.8% |
| Other amounts payable | 47/48 | €11,938 | €19,522 | +€7,585 | +63.5% |
| Accrued charges and deferred income | 492/3 | €208 | - | -€208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,760 | €18,851 | +€91 | +0.5% |
| Other operating charges | 640/8 | €2,757 | €2,658 | -€98 | -3.6% |
| Gross operating margin | 9900 | €30,218 | €22,809 | -€7,409 | -24.5% |
| Operating profit (loss) | 9901 | €8,701 | €1,299 | -€7,402 | -85.1% |
| Financial income | 75/76B | €186 | €224 | +€37 | +20.1% |
| Recurring financial income | 75 | €186 | €224 | +€37 | +20.1% |
| Financial charges | 65/66B | €3,502 | €2,695 | -€807 | -23.0% |
| Recurring financial charges | 65 | €3,502 | €2,695 | -€807 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €5,385 | -€1,173 | -€6,558 | |
| Income taxes | 67/77 | €135 | €61 | -€74 | -54.7% |
| Profit (loss) for the period | 9904 | €5,250 | -€1,234 | -€6,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,250 | -€1,234 | -€6,484 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.