SKIPTOBUILD: 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.
SKIPTOBUILD
Largest movements
- Cash +€63,619
up €63,619 (+84.2%), from €75,577 to €139,196
mainly Other debts (+€54,642) and Current investments (+€11,000)
- Current investments -€11,000
down €11,000 (-64.7%), from €17,000 to €6,000
- Receivables within one year +€4,707
up €4,707 (+13.2%), from €35,682 to €40,389
of which Other amounts receivable: +€13,169
- Other debts +€54,642
up €54,642 (+1970.1%), from €2,774 to €57,415
- Trade debts +€4,806
up €4,806 (+83.4%), from €5,762 to €10,569
- Tax, wage and social debts -€4,213
down €4,213 (-17.6%), from €23,915 to €19,702
- Reserves +€3,000
up €3,000 (+3.2%), from €93,000 to €96,000
- Financial charges +€60,584
up €60,584 (+35668.9%), from €170 to €60,753
- Gross operating margin -€30,213
down €30,213 (-28.9%), from €104,530 to €74,317
- Taxes -€17,962
down €17,962 (-89.9%), from €19,982 to €2,020
- Depreciation +€1,241
up €1,241 (+94.3%), from €1,316 to €2,557
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 | €136,540 | €194,551 | +€58,012 | +42.5% |
| Fixed assets | 21/28 | €7,462 | €7,397 | -€65 | -0.9% |
| Tangible fixed assets | 22/27 | €7,462 | €7,397 | -€65 | -0.9% |
| Furniture and vehicles | 24 | €7,462 | €7,397 | -€65 | -0.9% |
| Current assets | 29/58 | €129,077 | €187,154 | +€58,077 | +45.0% |
| Amounts receivable within one year | 40/41 | €35,682 | €40,389 | +€4,707 | +13.2% |
| Trade receivables | 40 | €28,104 | €19,642 | -€8,462 | -30.1% |
| Other amounts receivable | 41 | €7,578 | €20,747 | +€13,169 | +173.8% |
| Current investments | 50/53 | €17,000 | €6,000 | -€11,000 | -64.7% |
| Cash at bank and in hand | 54/58 | €75,577 | €139,196 | +€63,619 | +84.2% |
| Deferred charges and accrued income | 490/1 | €818 | €1,569 | +€751 | +91.8% |
| Total equity and liabilities | 10/49 | €136,540 | €194,551 | +€58,012 | +42.5% |
| Equity | 10/15 | €104,085 | €106,750 | +€2,664 | +2.6% |
| Contributions | 10/11 | €10,100 | €10,100 | = | 0.0% |
| Reserves | 13 | €93,000 | €96,000 | +€3,000 | +3.2% |
| Distributable reserves | 133 | €93,000 | €96,000 | +€3,000 | +3.2% |
| Profit (loss) carried forward | 14 | €985 | €650 | -€336 | -34.1% |
| Amounts payable | 17/49 | €32,454 | €87,802 | +€55,347 | +170.5% |
| Amounts payable within one year | 42/48 | €32,451 | €87,725 | +€55,274 | +170.3% |
| Financial debts | 43 | - | €39 | +€39 | |
| Credit institutions | 430/8 | - | €39 | +€39 | |
| Trade debts | 44 | €5,762 | €10,569 | +€4,806 | +83.4% |
| Suppliers | 440/4 | €5,762 | €10,569 | +€4,806 | +83.4% |
| Taxes, remuneration and social security | 45 | €23,915 | €19,702 | -€4,213 | -17.6% |
| Taxes | 450/3 | €23,915 | €19,702 | -€4,213 | -17.6% |
| Other amounts payable | 47/48 | €2,774 | €57,415 | +€54,642 | +1970.1% |
| Accrued charges and deferred income | 492/3 | €3 | €76 | +€73 | +2408.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €2,557 | +€1,241 | +94.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,597 | €6,597 | = | 0.0% |
| Other operating charges | 640/8 | €627 | €494 | -€133 | -21.3% |
| Gross operating margin | 9900 | €104,530 | €74,317 | -€30,213 | -28.9% |
| Operating profit (loss) | 9901 | €95,990 | €64,670 | -€31,320 | -32.6% |
| Financial income | 75/76B | €189 | €768 | +€579 | +306.7% |
| Recurring financial income | 75 | €189 | €768 | +€579 | +306.7% |
| Financial charges | 65/66B | €170 | €60,753 | +€60,584 | +35668.9% |
| Recurring financial charges | 65 | €170 | €60,753 | +€60,584 | +35668.9% |
| Profit (loss) for the period before taxes | 9903 | €96,009 | €4,685 | -€91,325 | -95.1% |
| Income taxes | 67/77 | €19,982 | €2,020 | -€17,962 | -89.9% |
| Profit (loss) for the period | 9904 | €76,027 | €2,664 | -€73,363 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €76,027 | €2,664 | -€73,363 | -96.5% |
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 5 October 2026 via checked.be.