SKIPPY: 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.
SKIPPY
Largest movements
- Receivables within one year +€13,784
up €13,784 (+5.9%), from €234,476 to €248,260
of which Other amounts receivable: +€20,822
- Reserves +€37,437
up €37,437 (+30.0%), from €124,696 to €162,134
- Short-term financial debts -€31,412
down €31,412 (-61.9%), from €50,723 to €19,311
- Other debts +€4,607
up €4,607 (+18.0%), from €25,634 to €30,241
- Purchases and services -€72,674
down €72,674 (-7.6%), from €961,004 to €888,330
- Turnover -€60,541
down €60,541 (-5.8%), from €1.0m to €978,748
- Gross operating margin +€13,309
up €13,309 (+16.8%), from €79,210 to €92,518
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,236 | €252,392 | +€13,156 | +5.5% |
| Fixed assets | 21/28 | €4,605 | €3,643 | -€962 | -20.9% |
| Tangible fixed assets | 22/27 | €4,605 | €3,643 | -€962 | -20.9% |
| Plant, machinery and equipment | 23 | - | €2,460 | +€2,460 | |
| Furniture and vehicles | 24 | €4,605 | €1,183 | -€3,422 | -74.3% |
| Current assets | 29/58 | €234,632 | €248,749 | +€14,118 | +6.0% |
| Amounts receivable within one year | 40/41 | €234,476 | €248,260 | +€13,784 | +5.9% |
| Trade receivables | 40 | €202,729 | €195,691 | -€7,038 | -3.5% |
| Other amounts receivable | 41 | €31,747 | €52,569 | +€20,822 | +65.6% |
| Deferred charges and accrued income | 490/1 | €156 | €489 | +€333 | +213.4% |
| Total equity and liabilities | 10/49 | €239,236 | €252,392 | +€13,156 | +5.5% |
| Equity | 10/15 | €143,246 | €180,684 | +€37,437 | +26.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €124,696 | €162,134 | +€37,437 | +30.0% |
| Distributable reserves | 133 | €124,696 | €162,134 | +€37,437 | +30.0% |
| Amounts payable | 17/49 | €95,990 | €71,709 | -€24,281 | -25.3% |
| Amounts payable within one year | 42/48 | €95,990 | €71,709 | -€24,281 | -25.3% |
| Financial debts | 43 | €50,723 | €19,311 | -€31,412 | -61.9% |
| Credit institutions | 430/8 | €50,723 | €19,311 | -€31,412 | -61.9% |
| Taxes, remuneration and social security | 45 | €19,633 | €22,157 | +€2,524 | +12.9% |
| Taxes | 450/3 | €13,633 | €22,157 | +€8,524 | +62.5% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €25,634 | €30,241 | +€4,607 | +18.0% |
| Turnover | 70 | €1,039,289 | €978,748 | -€60,541 | -5.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €961,004 | €888,330 | -€72,674 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,526 | €3,422 | +€896 | +35.5% |
| Other operating charges | 640/8 | €3,353 | €5,867 | +€2,514 | +75.0% |
| Gross operating margin | 9900 | €79,210 | €92,518 | +€13,309 | +16.8% |
| Operating profit (loss) | 9901 | €73,331 | €83,230 | +€9,899 | +13.5% |
| Financial charges | 65/66B | €2,963 | €3,541 | +€578 | +19.5% |
| Recurring financial charges | 65 | €2,963 | €3,541 | +€578 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €70,369 | €79,690 | +€9,321 | +13.2% |
| Income taxes | 67/77 | €12,600 | €12,252 | -€348 | -2.8% |
| Profit (loss) for the period | 9904 | €57,768 | €67,437 | +€9,669 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,768 | €67,437 | +€9,669 | +16.7% |
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 8 October 2026 via checked.be.