BOUWMARKT SCHEPERS: what changed
What changed
BOUWMARKT SCHEPERS
NACE 46.832, Wholesale of timber
filed annual accounts (NBB)
Net result for the year
€104,734
2024 · €28,244+€76,490
Equity
€3.4m
2024 · €3.3m+€104,734
Cash
€449,008
2024 · €376,184+€72,824
Balance sheet total
€4.6m
2024 · €4.4m+€153,876
Largest movements
Assets
- Tangible fixed assets +€77,345
up €77,345 (+23.6%), from €328,005 to €405,350
of which Leasing and similar rights: +€109,822
- Cash +€72,824
up €72,824 (+19.4%), from €376,184 to €449,008
mainly Net result for the year (+€104,734) and Debts after one year (+€87,430)
Equity and liabilities
- Reserves +€104,734
up €104,734 (+3.4%), from €3.1m to €3.2m
of which Distributable reserves: +€104,734
- Debts after one year +€87,430
new in 2025: €87,430
- Trade debts -€45,772
down €45,772 (-13.9%), from €329,431 to €283,660
Income statement
- Gross operating margin +€66,913
up €66,913 (+8.4%), from €793,995 to €860,907
- Taxes +€32,235
up €32,235 (+188%), from €17,159 to €49,394
- Staff costs -€32,100
down €32,100 (-4.4%), from €735,927 to €703,826
- Write-downs +€16,512
up €16,512 (+164%), from €10,094 to €26,605
- Other operating charges -€15,197
down €15,197 (-25.1%), from €60,648 to €45,452
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€28,244
Gross operating margin
+€66,913
Staff costs
+€32,100
Depreciation
+€11,143
Write-downs
-€16,512
Provisions
+€5,453
Other operating charges
+€15,197
Other operating items
-€4,193
Financial income
+€1,272
Financial charges
-€2,647
Taxes
-€32,235
Result 2025
€104,734
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€51,715
Investment
-€87,463
Financing
+€108,572
Cash 2024
€376,184
From operations (derived)
+€51,715
Net result for the year
+€104,734
Depreciation
+€10,118
Stocks and contracts
-€28,246
Receivables within one year
+€19,590
Deferred charges and accrued income
+€4,950
Provisions
-€8,328
Trade debts
-€45,772
Tax, wage and social debts
-€21,519
Advances received
-€7,750
Other debts
+€23,815
Accrued charges and deferred income
+€123
Investment (derived)
-€87,463
Investment in fixed assets (net)
-€87,463
Financing
+€108,572
Debts after one year
+€87,430
Current portion of long-term debt
+€21,142
Cash 2025
€449,008
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,398,022 | €4,551,898 | +€153,876 | +3.5% |
| Fixed assets | 21/28 | €375,177 | €452,522 | +€77,345 | +20.6% |
| Tangible fixed assets | 22/27 | €328,005 | €405,350 | +€77,345 | +23.6% |
| Land and buildings | 22 | €276,645 | €279,504 | +€2,859 | +1.0% |
| Plant, machinery and equipment | 23 | €4,529 | €10,792 | +€6,262 | +138% |
| Furniture and vehicles | 24 | €46,831 | €5,232 | -€41,599 | -88.8% |
| Leasing and similar rights | 25 | - | €109,822 | +€109,822 | |
| Financial fixed assets | 28 | €47,172 | €47,172 | = | 0.0% |
| Current assets | 29/58 | €4,022,846 | €4,099,376 | +€76,530 | +1.9% |
| Stocks and contracts in progress | 3 | €2,803,485 | €2,831,731 | +€28,246 | +1.0% |
| Stocks | 30/36 | €2,803,485 | €2,831,731 | +€28,246 | +1.0% |
| Amounts receivable within one year | 40/41 | €834,683 | €815,094 | -€19,590 | -2.3% |
| Trade receivables | 40 | €750,218 | €781,954 | +€31,736 | +4.2% |
| Other amounts receivable | 41 | €84,465 | €33,140 | -€51,326 | -60.8% |
| Cash at bank and in hand | 54/58 | €376,184 | €449,008 | +€72,824 | +19.4% |
| Deferred charges and accrued income | 490/1 | €8,493 | €3,543 | -€4,950 | -58.3% |
| Total equity and liabilities | 10/49 | €4,398,022 | €4,551,898 | +€153,876 | +3.5% |
| Equity | 10/15 | €3,334,864 | €3,439,598 | +€104,734 | +3.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €3,084,864 | €3,189,598 | +€104,734 | +3.4% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,331 | €57,331 | = | 0.0% |
| Distributable reserves | 133 | €3,002,532 | €3,107,267 | +€104,734 | +3.5% |
| Provisions and deferred taxes | 16 | €281,604 | €273,276 | -€8,328 | -3.0% |
| Provisions for liabilities and charges | 160/5 | €281,604 | €273,276 | -€8,328 | -3.0% |
| Major repairs and maintenance | 162 | €281,604 | €273,276 | -€8,328 | -3.0% |
| Amounts payable | 17/49 | €781,555 | €839,024 | +€57,469 | +7.4% |
| Amounts payable after more than one year | 17 | - | €87,430 | +€87,430 | |
| Financial debts | 170/4 | - | €87,430 | +€87,430 | |
| Amounts payable within one year | 42/48 | €781,367 | €751,283 | -€30,084 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | - | €21,142 | +€21,142 | |
| Trade debts | 44 | €329,431 | €283,660 | -€45,772 | -13.9% |
| Suppliers | 440/4 | €329,431 | €283,660 | -€45,772 | -13.9% |
| Advances received on contracts in progress | 46 | €46,817 | €39,067 | -€7,750 | -16.6% |
| Taxes, remuneration and social security | 45 | €160,730 | €139,210 | -€21,519 | -13.4% |
| Taxes | 450/3 | €30,331 | €16,909 | -€13,422 | -44.3% |
| Remuneration and social security | 454/9 | €130,399 | €122,302 | -€8,097 | -6.2% |
| Other amounts payable | 47/48 | €244,389 | €268,204 | +€23,815 | +9.7% |
| Accrued charges and deferred income | 492/3 | €188 | €311 | +€123 | +65.6% |
| Non-recurring operating income | 76A | - | €44,457 | +€44,457 | |
| Remuneration, social security and pensions | 62 | €735,927 | €703,826 | -€32,100 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,260 | €10,118 | -€11,143 | -52.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,094 | €26,605 | +€16,512 | +164% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,875 | -€8,328 | -€5,453 | -190% |
| Other operating charges | 640/8 | €60,648 | €45,452 | -€15,197 | -25.1% |
| Non-recurring operating charges | 66A | - | €4,193 | +€4,193 | |
| Gross operating margin | 9900 | €793,995 | €860,907 | +€66,913 | +8.4% |
| Operating profit (loss) | 9901 | -€31,059 | €79,041 | +€110,100 | |
| Financial income | 75/76B | €103,194 | €104,465 | +€1,272 | +1.2% |
| Recurring financial income | 75 | €103,194 | €104,465 | +€1,272 | +1.2% |
| Financial charges | 65/66B | €26,731 | €29,378 | +€2,647 | +9.9% |
| Recurring financial charges | 65 | €26,229 | €29,178 | +€2,949 | +11.2% |
| Non-recurring financial charges | 66B | €502 | €200 | -€302 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €45,404 | €154,128 | +€108,725 | +239% |
| Income taxes | 67/77 | €17,159 | €49,394 | +€32,235 | +188% |
| Profit (loss) for the period | 9904 | €28,244 | €104,734 | +€76,490 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €28,244 | €104,734 | +€76,490 | +271% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.