SKRIPT: 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.
SKRIPT
Largest movements
- Cash +€24,575
up €24,575 (+37.8%), from €65,010 to €89,585
mainly Receivables within one year (+€13,606) and Net result for the year (+€7,609)
- Receivables within one year -€13,606
down €13,606 (-46.8%), from €29,043 to €15,437
of which Trade receivables: -€13,535
- Tangible fixed assets -€4,083
down €4,083 (-20.4%), from €20,003 to €15,920
- Profit (loss) carried forward +€7,609
up €7,609 (+11.5%), from €66,186 to €73,795
- Gross operating margin -€17,120
down €17,120 (-25.3%), from €67,630 to €50,510
- Staff costs +€2,689
up €2,689 (+11.2%), from €23,982 to €26,671
- Taxes +€1,034
up €1,034 (+11.8%), from €8,768 to €9,802
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 | €115,969 | €122,914 | +€6,945 | +6.0% |
| Fixed assets | 21/28 | €20,672 | €16,589 | -€4,083 | -19.8% |
| Tangible fixed assets | 22/27 | €20,003 | €15,920 | -€4,083 | -20.4% |
| Furniture and vehicles | 24 | €20,003 | €15,920 | -€4,083 | -20.4% |
| Financial fixed assets | 28 | €669 | €669 | = | 0.0% |
| Current assets | 29/58 | €95,297 | €106,325 | +€11,028 | +11.6% |
| Amounts receivable within one year | 40/41 | €29,043 | €15,437 | -€13,606 | -46.8% |
| Trade receivables | 40 | €27,521 | €13,986 | -€13,535 | -49.2% |
| Other amounts receivable | 41 | €1,522 | €1,451 | -€71 | -4.7% |
| Cash at bank and in hand | 54/58 | €65,010 | €89,585 | +€24,575 | +37.8% |
| Deferred charges and accrued income | 490/1 | €1,244 | €1,303 | +€59 | +4.7% |
| Total equity and liabilities | 10/49 | €115,969 | €122,914 | +€6,945 | +6.0% |
| Equity | 10/15 | €104,555 | €112,164 | +€7,609 | +7.3% |
| Contributions | 10/11 | €32,722 | €32,722 | = | 0.0% |
| Reserves | 13 | €5,647 | €5,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,375 | €2,375 | = | 0.0% |
| Other | 1319 | €2,375 | €2,375 | = | 0.0% |
| Distributable reserves | 133 | €3,272 | €3,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,186 | €73,795 | +€7,609 | +11.5% |
| Provisions and deferred taxes | 16 | €3,285 | €3,478 | +€193 | +5.9% |
| Provisions for liabilities and charges | 160/5 | €3,285 | €3,478 | +€193 | +5.9% |
| Pensions and similar obligations | 160 | €3,285 | €3,478 | +€193 | +5.9% |
| Amounts payable | 17/49 | €8,129 | €7,272 | -€857 | -10.5% |
| Amounts payable within one year | 42/48 | €8,129 | €7,272 | -€857 | -10.5% |
| Trade debts | 44 | €1,992 | €1,314 | -€678 | -34.0% |
| Suppliers | 440/4 | €1,992 | €1,314 | -€678 | -34.0% |
| Taxes, remuneration and social security | 45 | €6,137 | €5,958 | -€179 | -2.9% |
| Taxes | 450/3 | €4,114 | €3,751 | -€363 | -8.8% |
| Remuneration and social security | 454/9 | €2,023 | €2,207 | +€184 | +9.1% |
| Non-recurring operating income | 76A | - | €117 | +€117 | |
| Remuneration, social security and pensions | 62 | €23,982 | €26,671 | +€2,689 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,349 | €5,782 | +€433 | +8.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2 | €193 | +€191 | +9,550% |
| Other operating charges | 640/8 | €642 | €279 | -€363 | -56.5% |
| Gross operating margin | 9900 | €67,630 | €50,510 | -€17,120 | -25.3% |
| Operating profit (loss) | 9901 | €37,655 | €17,585 | -€20,070 | -53.3% |
| Financial income | 75/76B | €152 | €293 | +€141 | +92.8% |
| Recurring financial income | 75 | €152 | €293 | +€141 | +92.8% |
| Financial charges | 65/66B | €325 | €467 | +€142 | +43.7% |
| Recurring financial charges | 65 | €325 | €467 | +€142 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €37,482 | €17,411 | -€20,071 | -53.5% |
| Income taxes | 67/77 | €8,768 | €9,802 | +€1,034 | +11.8% |
| Profit (loss) for the period | 9904 | €28,714 | €7,609 | -€21,105 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,714 | €7,609 | -€21,105 | -73.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.