SKIPJACK: 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.
SKIPJACK
Largest movements
- Cash +€20,930
up €20,930 (+204.4%), from €10,239 to €31,169
mainly Net result for the year (+€10,457) and Receivables within one year (+€7,692)
- Receivables within one year -€7,692
down €7,692 (-33.9%), from €22,710 to €15,018
- Tangible fixed assets -€4,351
down €4,351 (-39.4%), from €11,051 to €6,700
- Deferred charges and accrued income +€3,496
up €3,496 (+13575.8%), from €26 to €3,522
- Profit (loss) carried forward +€9,624
up €9,624 (+52.1%), from €18,458 to €28,081
- Tax, wage and social debts +€3,671
up €3,671 (+73.5%), from €4,993 to €8,664
- Trade debts -€3,253
down €3,253 (-95.0%), from €3,423 to €170
- Other debts +€2,340
up €2,340 (+15.4%), from €15,153 to €17,493
- Gross operating margin -€8,203
down €8,203 (-29.2%), from €28,094 to €19,891
- Depreciation +€1,675
up €1,675 (+50.6%), from €3,311 to €4,985
- Taxes -€1,370
down €1,370 (-25.7%), from €5,325 to €3,955
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 | €44,026 | €56,408 | +€12,382 | +28.1% |
| Fixed assets | 21/28 | €11,051 | €6,700 | -€4,351 | -39.4% |
| Tangible fixed assets | 22/27 | €11,051 | €6,700 | -€4,351 | -39.4% |
| Furniture and vehicles | 24 | €11,051 | €6,700 | -€4,351 | -39.4% |
| Current assets | 29/58 | €32,975 | €49,708 | +€16,733 | +50.7% |
| Amounts receivable within one year | 40/41 | €22,710 | €15,018 | -€7,692 | -33.9% |
| Trade receivables | 40 | €22,710 | €15,018 | -€7,692 | -33.9% |
| Cash at bank and in hand | 54/58 | €10,239 | €31,169 | +€20,930 | +204.4% |
| Deferred charges and accrued income | 490/1 | €26 | €3,522 | +€3,496 | +13575.8% |
| Total equity and liabilities | 10/49 | €44,026 | €56,408 | +€12,382 | +28.1% |
| Equity | 10/15 | €20,458 | €30,081 | +€9,624 | +47.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,458 | €28,081 | +€9,624 | +52.1% |
| Amounts payable | 17/49 | €23,569 | €26,327 | +€2,758 | +11.7% |
| Amounts payable within one year | 42/48 | €23,569 | €26,327 | +€2,758 | +11.7% |
| Trade debts | 44 | €3,423 | €170 | -€3,253 | -95.0% |
| Suppliers | 440/4 | €3,423 | €170 | -€3,253 | -95.0% |
| Taxes, remuneration and social security | 45 | €4,993 | €8,664 | +€3,671 | +73.5% |
| Taxes | 450/3 | €4,993 | €8,664 | +€3,671 | +73.5% |
| Other amounts payable | 47/48 | €15,153 | €17,493 | +€2,340 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,311 | €4,985 | +€1,675 | +50.6% |
| Other operating charges | 640/8 | €50 | €239 | +€189 | +377.0% |
| Gross operating margin | 9900 | €28,094 | €19,891 | -€8,203 | -29.2% |
| Operating profit (loss) | 9901 | €24,733 | €14,667 | -€10,066 | -40.7% |
| Financial charges | 65/66B | €118 | €256 | +€138 | +117.0% |
| Recurring financial charges | 65 | €118 | €256 | +€138 | +117.0% |
| Profit (loss) for the period before taxes | 9903 | €24,615 | €14,411 | -€10,204 | -41.5% |
| Income taxes | 67/77 | €5,325 | €3,955 | -€1,370 | -25.7% |
| Profit (loss) for the period | 9904 | €19,291 | €10,457 | -€8,834 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,291 | €10,457 | -€8,834 | -45.8% |
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.