BHK Schepers: 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.
BHK Schepers
Largest movements
- Tangible fixed assets -€27,850
down €27,850 (-60.5%), from €46,017 to €18,168
of which Furniture and vehicles: -€22,928
- Cash +€27,254
up €27,254 (+379.7%), from €7,178 to €34,433
mainly Other debts (+€29,197) and Investment in fixed assets (net) (+€22,292)
- Receivables within one year +€7,678
up €7,678 (+8.9%), from €86,457 to €94,136
of which Other amounts receivable: +€11,754
- Reserves -€30,863
down €30,863 (-31.6%), from €97,715 to €66,852
- Other debts +€29,197
up €29,197 (+1752.5%), from €1,666 to €30,863
- Tax, wage and social debts +€6,467
up €6,467 (+130.8%), from €4,943 to €11,410
of which Taxes: +€6,702
- Trade debts +€3,339
up €3,339 (+53.7%), from €6,221 to €9,560
- Other operating charges +€14,504
up €14,504 (+1404.9%), from €1,032 to €15,536
- Gross operating margin +€4,444
up €4,444 (+26.7%), from €16,653 to €21,098
- Taxes -€2,147
down €2,147 (-37.0%), from €5,795 to €3,648
- Depreciation +€2,108
up €2,108 (+61.1%), from €3,450 to €5,558
- Financial income -€2,004
down €2,004 (-40.7%), from €4,926 to €2,922
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 | €140,011 | €147,118 | +€7,107 | +5.1% |
| Fixed assets | 21/28 | €46,017 | €18,168 | -€27,850 | -60.5% |
| Tangible fixed assets | 22/27 | €46,017 | €18,168 | -€27,850 | -60.5% |
| Land and buildings | 22 | €11,824 | €8,868 | -€2,956 | -25.0% |
| Furniture and vehicles | 24 | €24,862 | €1,933 | -€22,928 | -92.2% |
| Leasing and similar rights | 25 | €9,332 | €7,366 | -€1,965 | -21.1% |
| Current assets | 29/58 | €93,993 | €128,950 | +€34,957 | +37.2% |
| Amounts receivable within one year | 40/41 | €86,457 | €94,136 | +€7,678 | +8.9% |
| Trade receivables | 40 | €13,547 | €9,470 | -€4,076 | -30.1% |
| Other amounts receivable | 41 | €72,911 | €84,665 | +€11,754 | +16.1% |
| Cash at bank and in hand | 54/58 | €7,178 | €34,433 | +€27,254 | +379.7% |
| Deferred charges and accrued income | 490/1 | €358 | €382 | +€24 | +6.7% |
| Total equity and liabilities | 10/49 | €140,011 | €147,118 | +€7,107 | +5.1% |
| Equity | 10/15 | €127,181 | €95,285 | -€31,896 | -25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,715 | €66,852 | -€30,863 | -31.6% |
| Distributable reserves | 133 | €97,715 | €66,852 | -€30,863 | -31.6% |
| Profit (loss) carried forward | 14 | €10,866 | €9,833 | -€1,033 | -9.5% |
| Amounts payable | 17/49 | €12,830 | €51,833 | +€39,003 | +304.0% |
| Amounts payable within one year | 42/48 | €12,830 | €51,833 | +€39,003 | +304.0% |
| Trade debts | 44 | €6,221 | €9,560 | +€3,339 | +53.7% |
| Suppliers | 440/4 | €6,221 | €9,560 | +€3,339 | +53.7% |
| Taxes, remuneration and social security | 45 | €4,943 | €11,410 | +€6,467 | +130.8% |
| Taxes | 450/3 | €2,705 | €9,407 | +€6,702 | +247.8% |
| Remuneration and social security | 454/9 | €2,238 | €2,003 | -€235 | -10.5% |
| Other amounts payable | 47/48 | €1,666 | €30,863 | +€29,197 | +1752.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,450 | €5,558 | +€2,108 | +61.1% |
| Other operating charges | 640/8 | €1,032 | €15,536 | +€14,504 | +1404.9% |
| Gross operating margin | 9900 | €16,653 | €21,098 | +€4,444 | +26.7% |
| Operating profit (loss) | 9901 | €12,171 | €4 | -€12,167 | -100.0% |
| Financial income | 75/76B | €4,926 | €2,922 | -€2,004 | -40.7% |
| Recurring financial income | 75 | €4,926 | €2,922 | -€2,004 | -40.7% |
| Financial charges | 65/66B | €281 | €310 | +€29 | +10.4% |
| Recurring financial charges | 65 | €281 | €310 | +€29 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €16,816 | €2,616 | -€14,200 | -84.4% |
| Income taxes | 67/77 | €5,795 | €3,648 | -€2,147 | -37.0% |
| Profit (loss) for the period | 9904 | €11,021 | -€1,033 | -€12,053 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,021 | -€1,033 | -€12,053 |
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 2 October 2026 via checked.be.