Algemene Werken Scheepers: 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.
Algemene Werken Scheepers
Largest movements
- Receivables within one year +€33,852
up €33,852 (+94.3%), from €35,896 to €69,748
of which Other amounts receivable: +€35,011
- Cash +€28,083
up €28,083 (+27,926%), from €101 to €28,183
mainly Trade debts (+€57,699) and Net result for the year (+€14,938)
- Tangible fixed assets -€2,887
down €2,887 (-24.7%), from €11,688 to €8,801
- Deferred charges and accrued income +€1,094
new in 2025: €1,094
- Trade debts +€57,699
new in 2025: €57,699
- Reserves +€14,900
up €14,900 (+68.3%), from €21,800 to €36,700
- Tax, wage and social debts -€12,390
down €12,390 (-59.3%), from €20,880 to €8,490
- Gross operating margin -€15,513
down €15,513 (-41.3%), from €37,574 to €22,061
- Financial income +€7,908
up €7,908 (+19,770,325%), from €0 to €7,908
- Taxes -€1,364
down €1,364 (-14.9%), from €9,180 to €7,817
- Other operating charges +€1,232
up €1,232 (+89.0%), from €1,385 to €2,617
- Financial charges -€749
down €749 (-30.4%), from €2,460 to €1,711
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 | €47,685 | €107,931 | +€60,247 | +126% |
| Fixed assets | 21/28 | €11,688 | €8,801 | -€2,887 | -24.7% |
| Tangible fixed assets | 22/27 | €11,688 | €8,801 | -€2,887 | -24.7% |
| Plant, machinery and equipment | 23 | €11,688 | €8,801 | -€2,887 | -24.7% |
| Current assets | 29/58 | €35,997 | €99,130 | +€63,134 | +175% |
| Stocks and contracts in progress | 3 | - | €105 | +€105 | |
| Stocks | 30/36 | - | €105 | +€105 | |
| Amounts receivable within one year | 40/41 | €35,896 | €69,748 | +€33,852 | +94.3% |
| Trade receivables | 40 | €15,084 | €13,924 | -€1,159 | -7.7% |
| Other amounts receivable | 41 | €20,812 | €55,824 | +€35,011 | +168% |
| Cash at bank and in hand | 54/58 | €101 | €28,183 | +€28,083 | +27,926% |
| Deferred charges and accrued income | 490/1 | - | €1,094 | +€1,094 | |
| Total equity and liabilities | 10/49 | €47,685 | €107,931 | +€60,247 | +126% |
| Equity | 10/15 | €26,805 | €41,743 | +€14,938 | +55.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,800 | €36,700 | +€14,900 | +68.3% |
| Distributable reserves | 133 | €21,800 | €36,700 | +€14,900 | +68.3% |
| Profit (loss) carried forward | 14 | €5 | €43 | +€38 | +839% |
| Amounts payable | 17/49 | €20,880 | €66,189 | +€45,309 | +217% |
| Amounts payable within one year | 42/48 | €20,880 | €66,189 | +€45,309 | +217% |
| Trade debts | 44 | - | €57,699 | +€57,699 | |
| Suppliers | 440/4 | - | €57,699 | +€57,699 | |
| Taxes, remuneration and social security | 45 | €20,880 | €8,490 | -€12,390 | -59.3% |
| Taxes | 450/3 | €20,880 | €8,490 | -€12,390 | -59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,745 | €2,887 | +€141 | +5.1% |
| Other operating charges | 640/8 | €1,385 | €2,617 | +€1,232 | +89.0% |
| Gross operating margin | 9900 | €37,574 | €22,061 | -€15,513 | -41.3% |
| Operating profit (loss) | 9901 | €33,444 | €16,557 | -€16,887 | -50.5% |
| Financial income | 75/76B | €0 | €7,908 | +€7,908 | +19,770,325% |
| Recurring financial income | 75 | €0 | €7,908 | +€7,908 | +19,770,325% |
| Financial charges | 65/66B | €2,460 | €1,711 | -€749 | -30.4% |
| Recurring financial charges | 65 | €2,460 | €1,711 | -€749 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €30,985 | €22,755 | -€8,230 | -26.6% |
| Income taxes | 67/77 | €9,180 | €7,817 | -€1,364 | -14.9% |
| Profit (loss) for the period | 9904 | €21,805 | €14,938 | -€6,867 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,805 | €14,938 | -€6,867 | -31.5% |
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 30 October 2026 via checked.be.