SKIPP'S: 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.
SKIPP'S
Largest movements
- Tangible fixed assets +€178,966
up €178,966 (+1773.0%), from €10,094 to €189,060
of which Land and buildings: +€182,190
- Cash -€9,802
down €9,802 (-45.5%), from €21,542 to €11,740
mainly Investment in fixed assets (net) (-€178,880) and Contributions, distributions and other (-€14,300)
- Financial fixed assets -€5,000
down €5,000 (-66.7%), from €7,500 to €2,500
- Stocks and contracts +€3,739
up €3,739 (+188.6%), from €1,983 to €5,722
- Debts after one year +€157,170
up €157,170 (+2652.7%), from €5,925 to €163,095
- Current portion of long-term debt +€8,737
up €8,737 (+668.3%), from €1,307 to €10,044
- Trade debts +€5,840
up €5,840 (+104.9%), from €5,565 to €11,406
- Profit (loss) carried forward -€5,434
down €5,434 (-24.9%), from €21,787 to €16,353
- Other operating charges +€23,308
up €23,308 (+774.1%), from €3,011 to €26,320
- Gross operating margin +€15,621
up €15,621 (+46.3%), from €33,758 to €49,379
- Financial charges +€3,264
up €3,264 (+111.0%), from €2,939 to €6,203
- Depreciation +€2,112
up €2,112 (+75.4%), from €2,801 to €4,914
- Taxes -€1,745
down €1,745 (-33.7%), from €5,182 to €3,437
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 | €61,767 | €228,980 | +€167,213 | +270.7% |
| Fixed assets | 21/28 | €17,594 | €191,560 | +€173,966 | +988.8% |
| Tangible fixed assets | 22/27 | €10,094 | €189,060 | +€178,966 | +1773.0% |
| Land and buildings | 22 | - | €182,190 | +€182,190 | |
| Plant, machinery and equipment | 23 | €2,550 | €1,067 | -€1,483 | -58.1% |
| Leasing and similar rights | 25 | €7,544 | €5,803 | -€1,741 | -23.1% |
| Financial fixed assets | 28 | €7,500 | €2,500 | -€5,000 | -66.7% |
| Current assets | 29/58 | €44,173 | €37,420 | -€6,753 | -15.3% |
| Stocks and contracts in progress | 3 | €1,983 | €5,722 | +€3,739 | +188.6% |
| Stocks | 30/36 | €1,983 | €5,722 | +€3,739 | +188.6% |
| Amounts receivable within one year | 40/41 | €20,378 | €19,576 | -€802 | -3.9% |
| Trade receivables | 40 | €7,090 | €10,046 | +€2,956 | +41.7% |
| Other amounts receivable | 41 | €13,288 | €9,530 | -€3,758 | -28.3% |
| Cash at bank and in hand | 54/58 | €21,542 | €11,740 | -€9,802 | -45.5% |
| Deferred charges and accrued income | 490/1 | €270 | €382 | +€112 | +41.6% |
| Total equity and liabilities | 10/49 | €61,767 | €228,980 | +€167,213 | +270.7% |
| Equity | 10/15 | €46,787 | €41,353 | -€5,434 | -11.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,787 | €16,353 | -€5,434 | -24.9% |
| Amounts payable | 17/49 | €14,980 | €187,627 | +€172,647 | +1152.5% |
| Amounts payable after more than one year | 17 | €5,925 | €163,095 | +€157,170 | +2652.7% |
| Financial debts | 170/4 | €5,925 | €163,095 | +€157,170 | +2652.7% |
| Amounts payable within one year | 42/48 | €9,055 | €24,532 | +€15,477 | +170.9% |
| Current portion of amounts payable after more than one year | 42 | €1,307 | €10,044 | +€8,737 | +668.3% |
| Trade debts | 44 | €5,565 | €11,406 | +€5,840 | +104.9% |
| Suppliers | 440/4 | €5,565 | €11,406 | +€5,840 | +104.9% |
| Taxes, remuneration and social security | 45 | €2,182 | €3,082 | +€900 | +41.2% |
| Taxes | 450/3 | €2,182 | €3,082 | +€900 | +41.2% |
| Remuneration, social security and pensions | 62 | €37 | €208 | +€171 | +468.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,801 | €4,914 | +€2,112 | +75.4% |
| Other operating charges | 640/8 | €3,011 | €26,320 | +€23,308 | +774.1% |
| Gross operating margin | 9900 | €33,758 | €49,379 | +€15,621 | +46.3% |
| Operating profit (loss) | 9901 | €27,909 | €17,938 | -€9,971 | -35.7% |
| Financial income | 75/76B | €554 | €569 | +€14 | +2.6% |
| Recurring financial income | 75 | €554 | €569 | +€14 | +2.6% |
| Financial charges | 65/66B | €2,939 | €6,203 | +€3,264 | +111.0% |
| Recurring financial charges | 65 | €2,939 | €6,203 | +€3,264 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | €25,524 | €12,303 | -€13,220 | -51.8% |
| Income taxes | 67/77 | €5,182 | €3,437 | -€1,745 | -33.7% |
| Profit (loss) for the period | 9904 | €20,341 | €8,866 | -€11,475 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,341 | €8,866 | -€11,475 | -56.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.