Studio Skil: 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.
Studio Skil
Largest movements
- Receivables within one year +€2,945
up €2,945 (+227%), from €1,298 to €4,243
of which Trade receivables: +€1,902
- Tangible fixed assets +€1,968
up €1,968 (+15.8%), from €12,477 to €14,446
of which Plant, machinery and equipment: +€4,664
- Stocks and contracts -€760
down €760 (-28.2%), from €2,695 to €1,935
- Cash -€580
down €580 (-11.9%), from €4,870 to €4,290
mainly Investment in fixed assets (net) (-€5,715) and Debts after one year (-€5,000)
- Debts after one year -€5,000
down €5,000 (-41.7%), from €12,000 to €7,000
- Profit (loss) carried forward +€3,531
up €3,531, from -€3,531 to €0
- Other debts +€3,201
up €3,201 (+111%), from €2,877 to €6,079
- Trade debts +€3,101
up €3,101 (+805%), from €385 to €3,486
- Tax, wage and social debts -€2,971
down €2,971 (-78.2%), from €3,800 to €829
of which Remuneration and social security: -€3,260
- Gross operating margin +€11,797
up €11,797, from -€2,368 to €9,430
- Depreciation +€2,747
up €2,747 (+275%), from €1,000 to €3,747
- Taxes +€289
new in 2025: €289
- Financial income +€145
up €145 (+65,709%), from €0 to €145
- Other operating charges +€122
up €122 (+127%), from €96 to €218
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 | €22,031 | €25,611 | +€3,579 | +16.2% |
| Fixed assets | 21/28 | €12,477 | €14,446 | +€1,968 | +15.8% |
| Tangible fixed assets | 22/27 | €12,477 | €14,446 | +€1,968 | +15.8% |
| Plant, machinery and equipment | 23 | - | €4,664 | +€4,664 | |
| Furniture and vehicles | 24 | €12,477 | €9,782 | -€2,695 | -21.6% |
| Current assets | 29/58 | €9,554 | €11,165 | +€1,611 | +16.9% |
| Stocks and contracts in progress | 3 | €2,695 | €1,935 | -€760 | -28.2% |
| Stocks | 30/36 | €2,695 | €1,935 | -€760 | -28.2% |
| Amounts receivable within one year | 40/41 | €1,298 | €4,243 | +€2,945 | +227% |
| Trade receivables | 40 | €1,130 | €3,032 | +€1,902 | +168% |
| Other amounts receivable | 41 | €168 | €1,211 | +€1,043 | +621% |
| Cash at bank and in hand | 54/58 | €4,870 | €4,290 | -€580 | -11.9% |
| Deferred charges and accrued income | 490/1 | €691 | €697 | +€6 | +0.9% |
| Total equity and liabilities | 10/49 | €22,031 | €25,611 | +€3,579 | +16.2% |
| Equity | 10/15 | €469 | €5,717 | +€5,249 | +1,120% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €1,717 | +€1,717 | |
| Distributable reserves | 133 | - | €1,717 | +€1,717 | |
| Profit (loss) carried forward | 14 | -€3,531 | €0 | +€3,531 | |
| Amounts payable | 17/49 | €21,563 | €19,893 | -€1,669 | -7.7% |
| Amounts payable after more than one year | 17 | €12,000 | €7,000 | -€5,000 | -41.7% |
| Financial debts | 170/4 | €12,000 | €7,000 | -€5,000 | -41.7% |
| Amounts payable within one year | 42/48 | €9,563 | €12,893 | +€3,331 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €385 | €3,486 | +€3,101 | +805% |
| Suppliers | 440/4 | €385 | €3,486 | +€3,101 | +805% |
| Taxes, remuneration and social security | 45 | €3,800 | €829 | -€2,971 | -78.2% |
| Taxes | 450/3 | €540 | €829 | +€289 | +53.5% |
| Remuneration and social security | 454/9 | €3,260 | €0 | -€3,260 | -100% |
| Other amounts payable | 47/48 | €2,877 | €6,079 | +€3,201 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €3,747 | +€2,747 | +275% |
| Other operating charges | 640/8 | €96 | €218 | +€122 | +127% |
| Gross operating margin | 9900 | -€2,368 | €9,430 | +€11,797 | |
| Operating profit (loss) | 9901 | -€3,464 | €5,465 | +€8,928 | |
| Financial income | 75/76B | €0 | €145 | +€145 | +65,709% |
| Recurring financial income | 75 | €0 | €145 | +€145 | +65,709% |
| Financial charges | 65/66B | €68 | €72 | +€4 | +6.0% |
| Recurring financial charges | 65 | €68 | €72 | +€4 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,531 | €5,537 | +€9,069 | |
| Income taxes | 67/77 | - | €289 | +€289 | |
| Profit (loss) for the period | 9904 | -€3,531 | €5,249 | +€8,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,531 | €5,249 | +€8,780 |
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 24 October 2026 via checked.be.