SKIPI: what changed
Two fiscal 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.
SKIPI
Largest movements
- Cash +€8,803
up €8,803 (+176.1%), from €4,999 to €13,802
mainly Net result for the year (+€8,378) and Depreciation (+€7,930)
- Receivables within one year +€7,830
up €7,830 (+27.0%), from €29,031 to €36,860
of which Other amounts receivable: +€8,230
- Tangible fixed assets -€6,139
down €6,139 (-19.1%), from €32,106 to €25,968
of which Furniture and vehicles: -€5,444
- Reserves +€23,024
up €23,024 (+228.5%), from €10,077 to €33,100
of which Distributable reserves: +€23,024
- Profit (loss) carried forward -€14,645
down €14,645 (-100.0%), from €14,645 to €0
- Tax, wage and social debts +€6,987
up €6,987 (+215.2%), from €3,247 to €10,234
of which Taxes: +€3,980
- Debts after one year -€6,040
down €6,040 (-26.9%), from €22,465 to €16,425
- Accrued charges and deferred income +€2,350
up €2,350 (+44.3%), from €5,300 to €7,650
- Write-downs -€12,872
down €12,872, from €8,324 to -€4,549
- Gross operating margin -€4,469
down €4,469 (-16.3%), from €27,415 to €22,947
- Other operating charges +€3,918
up €3,918 (+225.9%), from €1,734 to €5,652
- Depreciation +€3,096
up €3,096 (+64.0%), from €4,834 to €7,930
- Taxes +€1,726
up €1,726 (+60.5%), from €2,853 to €4,579
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 | €69,747 | €80,075 | +€10,328 | +14.8% |
| Fixed assets | 21/28 | €32,106 | €25,968 | -€6,139 | -19.1% |
| Tangible fixed assets | 22/27 | €32,106 | €25,968 | -€6,139 | -19.1% |
| Plant, machinery and equipment | 23 | €2,873 | €2,178 | -€695 | -24.2% |
| Furniture and vehicles | 24 | €29,234 | €23,790 | -€5,444 | -18.6% |
| Current assets | 29/58 | €37,641 | €54,107 | +€16,466 | +43.7% |
| Stocks and contracts in progress | 3 | €1,500 | €1,100 | -€400 | -26.7% |
| Stocks | 30/36 | €1,500 | €1,100 | -€400 | -26.7% |
| Amounts receivable within one year | 40/41 | €29,031 | €36,860 | +€7,830 | +27.0% |
| Trade receivables | 40 | €2,105 | €1,705 | -€400 | -19.0% |
| Other amounts receivable | 41 | €26,926 | €35,155 | +€8,230 | +30.6% |
| Cash at bank and in hand | 54/58 | €4,999 | €13,802 | +€8,803 | +176.1% |
| Deferred charges and accrued income | 490/1 | €2,112 | €2,345 | +€233 | +11.0% |
| Total equity and liabilities | 10/49 | €69,747 | €80,075 | +€10,328 | +14.8% |
| Equity | 10/15 | €30,922 | €39,300 | +€8,378 | +27.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,077 | €33,100 | +€23,024 | +228.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,077 | €33,100 | +€23,024 | +228.5% |
| Profit (loss) carried forward | 14 | €14,645 | €0 | -€14,645 | -100.0% |
| Amounts payable | 17/49 | €38,826 | €40,775 | +€1,949 | +5.0% |
| Amounts payable after more than one year | 17 | €22,465 | €16,425 | -€6,040 | -26.9% |
| Financial debts | 170/4 | €22,465 | €16,425 | -€6,040 | -26.9% |
| Amounts payable within one year | 42/48 | €11,061 | €16,700 | +€5,639 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €5,758 | €6,040 | +€282 | +4.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,056 | €426 | -€1,630 | -79.3% |
| Suppliers | 440/4 | €2,056 | €426 | -€1,630 | -79.3% |
| Taxes, remuneration and social security | 45 | €3,247 | €10,234 | +€6,987 | +215.2% |
| Taxes | 450/3 | €3,247 | €7,227 | +€3,980 | +122.6% |
| Remuneration and social security | 454/9 | - | €3,007 | +€3,007 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €5,300 | €7,650 | +€2,350 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,834 | €7,930 | +€3,096 | +64.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,324 | -€4,549 | -€12,872 | |
| Other operating charges | 640/8 | €1,734 | €5,652 | +€3,918 | +225.9% |
| Gross operating margin | 9900 | €27,415 | €22,947 | -€4,469 | -16.3% |
| Operating profit (loss) | 9901 | €12,523 | €13,913 | +€1,389 | +11.1% |
| Financial income | 75/76B | €179 | €776 | +€597 | +332.9% |
| Recurring financial income | 75 | €179 | €776 | +€597 | +332.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,633 | €1,731 | +€98 | +6.0% |
| Recurring financial charges | 65 | €1,633 | €1,731 | +€98 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €11,070 | €12,958 | +€1,888 | +17.1% |
| Income taxes | 67/77 | €2,853 | €4,579 | +€1,726 | +60.5% |
| Profit (loss) for the period | 9904 | €8,217 | €8,378 | +€162 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,217 | €8,378 | +€162 | +2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.