ASR SCHEPERS: 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.
ASR SCHEPERS
Largest movements
- Tangible fixed assets -€671
down €671 (-50.0%), from €1,343 to €671
- Profit (loss) carried forward -€5,176
down €5,176 (-9.2%), from -€56,365 to -€61,541
- Other debts +€4,282
up €4,282 (+36.8%), from €11,640 to €15,921
- Trade debts +€433
up €433 (+9.7%), from €4,471 to €4,904
- Tax, wage and social debts -€191
down €191 (-42.2%), from €453 to €262
- Gross operating margin -€2,748
down €2,748, from €1,333 to -€1,415
- Financial charges +€1,310
up €1,310 (+73.6%), from €1,780 to €3,090
- Other operating charges -€1,158
no longer reported in 2025 (was €1,158)
- Depreciation -€169
down €169 (-20.1%), from €840 to €671
- Financial income -€15
no longer reported in 2025 (was €15)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,784 | €8,112 | -€671 | -7.6% |
| Fixed assets | 21/28 | €1,442 | €770 | -€671 | -46.6% |
| Tangible fixed assets | 22/27 | €1,343 | €671 | -€671 | -50.0% |
| Furniture and vehicles | 24 | €1,343 | €671 | -€671 | -50.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €7,342 | €7,342 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,342 | €7,342 | = | 0.0% |
| Trade receivables | 40 | €6,687 | €6,687 | = | 0.0% |
| Other amounts receivable | 41 | €655 | €655 | = | 0.0% |
| Total equity and liabilities | 10/49 | €8,784 | €8,112 | -€671 | -7.6% |
| Equity | 10/15 | -€32,787 | -€37,963 | -€5,176 | -15.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,986 | €4,986 | = | 0.0% |
| Distributable reserves | 133 | €4,986 | €4,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,365 | -€61,541 | -€5,176 | -9.2% |
| Amounts payable | 17/49 | €41,571 | €46,075 | +€4,504 | +10.8% |
| Amounts payable within one year | 42/48 | €41,571 | €46,075 | +€4,504 | +10.8% |
| Financial debts | 43 | €25,007 | €24,988 | -€19 | -0.1% |
| Credit institutions | 430/8 | €25,007 | €24,988 | -€19 | -0.1% |
| Trade debts | 44 | €4,471 | €4,904 | +€433 | +9.7% |
| Suppliers | 440/4 | €4,471 | €4,904 | +€433 | +9.7% |
| Taxes, remuneration and social security | 45 | €453 | €262 | -€191 | -42.2% |
| Taxes | 450/3 | €453 | €262 | -€191 | -42.2% |
| Other amounts payable | 47/48 | €11,640 | €15,921 | +€4,282 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840 | €671 | -€169 | -20.1% |
| Other operating charges | 640/8 | €1,158 | - | -€1,158 | |
| Gross operating margin | 9900 | €1,333 | -€1,415 | -€2,748 | |
| Operating profit (loss) | 9901 | -€665 | -€2,086 | -€1,421 | -214% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €1,780 | €3,090 | +€1,310 | +73.6% |
| Recurring financial charges | 65 | €1,780 | €3,090 | +€1,310 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,429 | -€5,176 | -€2,746 | -113% |
| Profit (loss) for the period | 9904 | -€2,429 | -€5,176 | -€2,746 | -113% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,429 | -€5,176 | -€2,746 | -113% |
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 17 October 2026 via checked.be.