SKIPPY'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.
SKIPPY'S
Largest movements
- Intangible fixed assets -€10,822
no longer reported in 2025 (was €10,822)
- Stocks and contracts -€9,438
no longer reported in 2025 (was €9,438)
- Receivables within one year +€6,381
new in 2025: €6,381
- Tangible fixed assets -€6,094
down €6,094 (-75.7%), from €8,049 to €1,954
of which Furniture and vehicles: -€4,789
- Financial fixed assets -€3,600
no longer reported in 2025 (was €3,600)
- Trade debts -€11,109
down €11,109 (-99.8%), from €11,131 to €22
- Other debts -€7,430
no longer reported in 2025 (was €7,430)
- Reserves -€4,944
no longer reported in 2025 (was €4,944)
- Profit (loss) carried forward -€2,860
new in 2025: -€2,860
- Tax, wage and social debts -€1,536
down €1,536 (-18.8%), from €8,156 to €6,619
of which Remuneration and social security: -€1,096
- Staff costs -€38,049
down €38,049 (-52.0%), from €73,238 to €35,189
- Gross operating margin -€37,063
down €37,063 (-43.8%), from €84,635 to €47,571
- Depreciation -€9,113
down €9,113 (-87.5%), from €10,418 to €1,306
- Other operating charges -€2,774
down €2,774 (-62.4%), from €4,444 to €1,670
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.
Derived cash bridge
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 | €36,660 | €8,781 | -€27,879 | -76.0% |
| Fixed assets | 21/28 | €22,471 | €1,954 | -€20,516 | -91.3% |
| Intangible fixed assets | 21 | €10,822 | - | -€10,822 | |
| Tangible fixed assets | 22/27 | €8,049 | €1,954 | -€6,094 | -75.7% |
| Plant, machinery and equipment | 23 | €1,193 | €637 | -€556 | -46.6% |
| Furniture and vehicles | 24 | €4,789 | - | -€4,789 | |
| Other tangible fixed assets | 26 | €2,067 | €1,317 | -€750 | -36.3% |
| Financial fixed assets | 28 | €3,600 | - | -€3,600 | |
| Current assets | 29/58 | €14,190 | €6,827 | -€7,363 | -51.9% |
| Stocks and contracts in progress | 3 | €9,438 | - | -€9,438 | |
| Stocks | 30/36 | €9,438 | - | -€9,438 | |
| Amounts receivable within one year | 40/41 | - | €6,381 | +€6,381 | |
| Other amounts receivable | 41 | - | €6,381 | +€6,381 | |
| Cash at bank and in hand | 54/58 | €2,066 | €446 | -€1,620 | -78.4% |
| Deferred charges and accrued income | 490/1 | €2,686 | - | -€2,686 | |
| Total equity and liabilities | 10/49 | €36,660 | €8,781 | -€27,879 | -76.0% |
| Equity | 10/15 | €9,944 | €2,140 | -€7,804 | -78.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,944 | - | -€4,944 | |
| Distributable reserves | 133 | €4,944 | - | -€4,944 | |
| Profit (loss) carried forward | 14 | - | -€2,860 | -€2,860 | |
| Amounts payable | 17/49 | €26,716 | €6,641 | -€20,075 | -75.1% |
| Amounts payable within one year | 42/48 | €26,716 | €6,641 | -€20,075 | -75.1% |
| Trade debts | 44 | €11,131 | €22 | -€11,109 | -99.8% |
| Suppliers | 440/4 | €11,131 | €22 | -€11,109 | -99.8% |
| Taxes, remuneration and social security | 45 | €8,156 | €6,619 | -€1,536 | -18.8% |
| Taxes | 450/3 | €5,515 | €5,074 | -€441 | -8.0% |
| Remuneration and social security | 454/9 | €2,641 | €1,545 | -€1,096 | -41.5% |
| Other amounts payable | 47/48 | €7,430 | - | -€7,430 | |
| Remuneration, social security and pensions | 62 | €73,238 | €35,189 | -€38,049 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,418 | €1,306 | -€9,113 | -87.5% |
| Other operating charges | 640/8 | €4,444 | €1,670 | -€2,774 | -62.4% |
| Non-recurring operating charges | 66A | - | €15,610 | +€15,610 | |
| Gross operating margin | 9900 | €84,635 | €47,571 | -€37,063 | -43.8% |
| Operating profit (loss) | 9901 | -€3,465 | -€6,204 | -€2,739 | -79.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,973 | €1,534 | -€439 | -22.2% |
| Recurring financial charges | 65 | €1,973 | €1,534 | -€439 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,438 | -€7,738 | -€2,300 | -42.3% |
| Income taxes | 67/77 | €128 | €66 | -€62 | -48.4% |
| Profit (loss) for the period | 9904 | -€5,566 | -€7,804 | -€2,238 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,566 | -€7,804 | -€2,238 | -40.2% |
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 18 October 2026 via checked.be.