SKIPPY MAGIC: 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.
SKIPPY MAGIC
Largest movements
- Receivables within one year -€14,210
down €14,210 (-63.0%), from €22,564 to €8,353
of which Trade receivables: -€14,320
- Cash +€7,662
up €7,662 (+44.4%), from €17,256 to €24,918
mainly Receivables within one year (+€14,210) and Net result for the year (+€11,375)
- Tangible fixed assets -€6,714
down €6,714 (-1.6%), from €423,776 to €417,062
of which Land and buildings: -€6,845
- Debts after one year -€24,401
down €24,401 (-9.3%), from €262,479 to €238,078
- Reserves +€11,000
up €11,000 (+7.9%), from €139,581 to €150,581
of which Distributable reserves: +€11,000
- Depreciation -€7,553
down €7,553 (-50.4%), from €14,986 to €7,433
- Gross operating margin -€6,474
down €6,474 (-17.9%), from €36,227 to €29,753
- Financial charges -€2,113
down €2,113 (-39.3%), from €5,382 to €3,269
- Taxes +€1,697
up €1,697 (+40.5%), from €4,194 to €5,891
- Other operating charges +€608
up €608 (+47.8%), from €1,273 to €1,882
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 | €465,686 | €452,424 | -€13,262 | -2.8% |
| Fixed assets | 21/28 | €425,866 | €419,152 | -€6,714 | -1.6% |
| Tangible fixed assets | 22/27 | €423,776 | €417,062 | -€6,714 | -1.6% |
| Land and buildings | 22 | €418,950 | €412,105 | -€6,845 | -1.6% |
| Plant, machinery and equipment | 23 | €690 | €1,294 | +€604 | +87.5% |
| Furniture and vehicles | 24 | €854 | €641 | -€213 | -25.0% |
| Other tangible fixed assets | 26 | €3,282 | €3,023 | -€260 | -7.9% |
| Financial fixed assets | 28 | €2,090 | €2,090 | = | 0.0% |
| Current assets | 29/58 | €39,820 | €33,272 | -€6,548 | -16.4% |
| Amounts receivable within one year | 40/41 | €22,564 | €8,353 | -€14,210 | -63.0% |
| Trade receivables | 40 | €21,072 | €6,752 | -€14,320 | -68.0% |
| Other amounts receivable | 41 | €1,492 | €1,601 | +€109 | +7.3% |
| Cash at bank and in hand | 54/58 | €17,256 | €24,918 | +€7,662 | +44.4% |
| Total equity and liabilities | 10/49 | €465,686 | €452,424 | -€13,262 | -2.8% |
| Equity | 10/15 | €152,846 | €164,221 | +€11,375 | +7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €139,581 | €150,581 | +€11,000 | +7.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €137,721 | €148,721 | +€11,000 | +8.0% |
| Profit (loss) carried forward | 14 | €865 | €1,239 | +€375 | +43.3% |
| Amounts payable | 17/49 | €312,840 | €288,204 | -€24,637 | -7.9% |
| Amounts payable after more than one year | 17 | €262,479 | €238,078 | -€24,401 | -9.3% |
| Financial debts | 170/4 | €262,479 | €238,078 | -€24,401 | -9.3% |
| Amounts payable within one year | 42/48 | €50,361 | €50,126 | -€236 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €24,150 | €24,401 | +€251 | +1.0% |
| Trade debts | 44 | €526 | €65 | -€461 | -87.7% |
| Suppliers | 440/4 | €526 | €65 | -€461 | -87.7% |
| Taxes, remuneration and social security | 45 | €3,662 | €1,660 | -€2,002 | -54.7% |
| Taxes | 450/3 | €2,169 | €1,660 | -€509 | -23.5% |
| Remuneration and social security | 454/9 | €1,493 | - | -€1,493 | |
| Other amounts payable | 47/48 | €22,024 | €24,000 | +€1,976 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,986 | €7,433 | -€7,553 | -50.4% |
| Other operating charges | 640/8 | €1,273 | €1,882 | +€608 | +47.8% |
| Gross operating margin | 9900 | €36,227 | €29,753 | -€6,474 | -17.9% |
| Operating profit (loss) | 9901 | €19,967 | €20,439 | +€471 | +2.4% |
| Financial income | 75/76B | - | €95 | +€95 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Financial charges | 65/66B | €5,382 | €3,269 | -€2,113 | -39.3% |
| Recurring financial charges | 65 | €5,382 | €3,269 | -€2,113 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €14,585 | €17,265 | +€2,680 | +18.4% |
| Income taxes | 67/77 | €4,194 | €5,891 | +€1,697 | +40.5% |
| Profit (loss) for the period | 9904 | €10,391 | €11,375 | +€983 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,391 | €11,375 | +€983 | +9.5% |
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 11 October 2026 via checked.be.