SKIPR: 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.
SKIPR
Largest movements
- Cash -€962,020
down €962,020 (-63.4%), from €1.5m to €555,434
mainly Debts after one year (-€1.5m) and Net result for the year (-€1.1m)
- Receivables within one year +€620,474
up €620,474 (+69.8%), from €888,457 to €1.5m
of which Trade receivables: +€621,645
- Intangible fixed assets -€340,622
down €340,622 (-12.5%), from €2.7m to €2.4m
- Contributions +€1.6m
up €1.6m (+9.3%), from €17.4m to €19.0m
of which Capital: +€1.6m
- Debts after one year -€1.5m
down €1.5m (-100%), from €1.5m to €0
- Profit (loss) carried forward -€1.1m
down €1.1m (-7.4%), from -€15.2m to -€16.3m
- Trade debts +€174,238
up €174,238 (+14.9%), from €1.2m to €1.3m
- Tax, wage and social debts +€136,802
up €136,802 (+54.7%), from €250,001 to €386,803
of which Remuneration and social security: +€143,497
- Gross operating margin -€959,825
down €959,825 (-32.4%), from €3.0m to €2.0m
- Depreciation -€707,768
down €707,768 (-36.6%), from €1.9m to €1.2m
- Staff costs -€426,225
down €426,225 (-19.9%), from €2.1m to €1.7m
- Financial charges -€87,349
down €87,349 (-32.6%), from €267,575 to €180,226
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 | €5,272,932 | €4,580,385 | -€692,547 | -13.1% |
| Fixed assets | 21/28 | €2,807,352 | €2,460,039 | -€347,313 | -12.4% |
| Intangible fixed assets | 21 | €2,716,785 | €2,376,163 | -€340,622 | -12.5% |
| Tangible fixed assets | 22/27 | €13,056 | €6,365 | -€6,691 | -51.2% |
| Furniture and vehicles | 24 | €13,056 | €6,365 | -€6,691 | -51.2% |
| Financial fixed assets | 28 | €77,511 | €77,511 | = | 0.0% |
| Current assets | 29/58 | €2,465,580 | €2,120,346 | -€345,234 | -14.0% |
| Amounts receivable within one year | 40/41 | €888,457 | €1,508,931 | +€620,474 | +69.8% |
| Trade receivables | 40 | €886,786 | €1,508,431 | +€621,645 | +70.1% |
| Other amounts receivable | 41 | €1,671 | €500 | -€1,171 | -70.1% |
| Cash at bank and in hand | 54/58 | €1,517,454 | €555,434 | -€962,020 | -63.4% |
| Deferred charges and accrued income | 490/1 | €59,669 | €55,982 | -€3,688 | -6.2% |
| Total equity and liabilities | 10/49 | €5,272,932 | €4,580,385 | -€692,547 | -13.1% |
| Equity | 10/15 | €2,224,045 | €2,719,194 | +€495,148 | +22.3% |
| Contributions | 10/11 | €17,394,009 | €19,005,653 | +€1.6m | +9.3% |
| Capital | 10 | €7,956,156 | €9,567,800 | +€1.6m | +20.3% |
| Issued capital | 100 | €7,956,156 | €9,567,800 | +€1.6m | +20.3% |
| Contributions outside capital | 11 | €9,437,853 | €9,437,853 | = | 0.0% |
| Share premium | 1100/10 | €9,437,853 | €9,437,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,169,963 | -€16,286,459 | -€1.1m | -7.4% |
| Amounts payable | 17/49 | €3,048,886 | €1,861,191 | -€1.2m | -39.0% |
| Amounts payable after more than one year | 17 | €1,500,000 | €0 | -€1.5m | -100% |
| Financial debts | 170/4 | €1,500,000 | €0 | -€1.5m | -100% |
| Amounts payable within one year | 42/48 | €1,418,460 | €1,729,500 | +€311,040 | +21.9% |
| Trade debts | 44 | €1,168,459 | €1,342,697 | +€174,238 | +14.9% |
| Suppliers | 440/4 | €1,168,459 | €1,342,697 | +€174,238 | +14.9% |
| Taxes, remuneration and social security | 45 | €250,001 | €386,803 | +€136,802 | +54.7% |
| Taxes | 450/3 | €22,255 | €15,560 | -€6,694 | -30.1% |
| Remuneration and social security | 454/9 | €227,746 | €371,243 | +€143,497 | +63.0% |
| Accrued charges and deferred income | 492/3 | €130,427 | €131,691 | +€1,264 | +1.0% |
| Remuneration, social security and pensions | 62 | €2,139,750 | €1,713,525 | -€426,225 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,935,108 | €1,227,339 | -€707,768 | -36.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,137 | €1,254 | -€884 | -41.3% |
| Other operating charges | 640/8 | €2,158 | €0 | -€2,158 | -100% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €2,965,973 | €2,006,148 | -€959,825 | -32.4% |
| Operating profit (loss) | 9901 | -€1,113,179 | -€935,970 | +€177,210 | +15.9% |
| Financial income | 75/76B | €394 | €0 | -€394 | -100% |
| Recurring financial income | 75 | €394 | €0 | -€394 | -100% |
| Financial charges | 65/66B | €267,575 | €180,226 | -€87,349 | -32.6% |
| Recurring financial charges | 65 | €267,575 | €180,226 | -€87,349 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,380,360 | -€1,116,196 | +€264,164 | +19.1% |
| Income taxes | 67/77 | €205 | €300 | +€95 | +46.6% |
| Profit (loss) for the period | 9904 | -€1,380,565 | -€1,116,496 | +€264,069 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,380,565 | -€1,116,496 | +€264,069 | +19.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.