Skippy Concept: 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 Concept
Largest movements
- Receivables within one year +€32,582
up €32,582 (+96.8%), from €33,642 to €66,224
of which Trade receivables: +€31,928
- Tangible fixed assets -€3,223
down €3,223 (-91.9%), from €3,509 to €286
- Reserves +€35,671
new in 2025: €35,671
- Trade debts -€26,590
down €26,590 (-56.7%), from €46,878 to €20,288
- Other debts +€18,105
up €18,105 (+159.5%), from €11,350 to €29,454
- Tax, wage and social debts +€2,017
up €2,017 (+21.3%), from €9,481 to €11,498
of which Taxes: +€1,207
- Gross operating margin +€72,880
up €72,880, from -€23,281 to €49,600
- Purchases and services -€49,984
down €49,984 (-49.2%), from €101,633 to €51,649
- Turnover +€22,896
up €22,896 (+29.2%), from €78,352 to €101,248
- Taxes +€4,912
new in 2025: €4,912
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 | €38,398 | €67,602 | +€29,203 | +76.1% |
| Fixed assets | 21/28 | €3,509 | €286 | -€3,223 | -91.9% |
| Tangible fixed assets | 22/27 | €3,509 | €286 | -€3,223 | -91.9% |
| Furniture and vehicles | 24 | €3,509 | €286 | -€3,223 | -91.9% |
| Current assets | 29/58 | €34,889 | €67,316 | +€32,427 | +92.9% |
| Amounts receivable within one year | 40/41 | €33,642 | €66,224 | +€32,582 | +96.8% |
| Trade receivables | 40 | €28,544 | €60,472 | +€31,928 | +111.9% |
| Other amounts receivable | 41 | €5,098 | €5,752 | +€654 | +12.8% |
| Cash at bank and in hand | 54/58 | €1,247 | €1,092 | -€155 | -12.5% |
| Total equity and liabilities | 10/49 | €38,398 | €67,602 | +€29,203 | +76.1% |
| Equity | 10/15 | -€29,310 | €6,361 | +€35,671 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €35,671 | +€35,671 | |
| Distributable reserves | 133 | - | €35,671 | +€35,671 | |
| Profit (loss) carried forward | 14 | -€31,310 | -€31,310 | = | 0.0% |
| Amounts payable | 17/49 | €67,709 | €61,240 | -€6,468 | -9.6% |
| Amounts payable within one year | 42/48 | €67,709 | €61,240 | -€6,468 | -9.6% |
| Trade debts | 44 | €46,878 | €20,288 | -€26,590 | -56.7% |
| Suppliers | 440/4 | €46,878 | €20,288 | -€26,590 | -56.7% |
| Taxes, remuneration and social security | 45 | €9,481 | €11,498 | +€2,017 | +21.3% |
| Taxes | 450/3 | €2,273 | €3,480 | +€1,207 | +53.1% |
| Remuneration and social security | 454/9 | €7,208 | €8,018 | +€810 | +11.2% |
| Other amounts payable | 47/48 | €11,350 | €29,454 | +€18,105 | +159.5% |
| Turnover | 70 | €78,352 | €101,248 | +€22,896 | +29.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €101,633 | €51,649 | -€49,984 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €630 | €245 | -€385 | -61.1% |
| Other operating charges | 640/8 | €2,088 | €1,247 | -€841 | -40.3% |
| Non-recurring operating charges | 66A | - | €2,478 | +€2,478 | |
| Gross operating margin | 9900 | -€23,281 | €49,600 | +€72,880 | |
| Operating profit (loss) | 9901 | -€25,998 | €45,629 | +€71,628 | |
| Financial charges | 65/66B | €111 | €46 | -€64 | -58.1% |
| Recurring financial charges | 65 | €111 | €46 | -€64 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,109 | €45,583 | +€71,692 | |
| Income taxes | 67/77 | - | €4,912 | +€4,912 | |
| Profit (loss) for the period | 9904 | -€26,109 | €40,671 | +€66,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,109 | €40,671 | +€66,780 |
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 7 October 2026 via checked.be.