BRANDSTOFFEN 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.
BRANDSTOFFEN SCHEPERS
Largest movements
- Cash -€7,399
down €7,399 (-24.1%), from €30,686 to €23,288
mainly Investment in fixed assets (net) (-€7,591) and Other debts (-€1,791)
- Tangible fixed assets +€6,420
up €6,420 (+126%), from €5,078 to €11,497
- Receivables within one year -€1,549
down €1,549 (-68.0%), from €2,279 to €730
of which Trade receivables: -€920
- Deferred charges and accrued income +€978
new in 2025: €978
- Other debts -€1,791
down €1,791 (-7.3%), from €24,459 to €22,669
- Gross operating margin +€8,263
up €8,263, from -€5,235 to €3,028
- Depreciation +€1,149
up €1,149 (+5,153%), from €22 to €1,171
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 | €39,543 | €37,993 | -€1,550 | -3.9% |
| Fixed assets | 21/28 | €6,578 | €12,997 | +€6,420 | +97.6% |
| Tangible fixed assets | 22/27 | €5,078 | €11,497 | +€6,420 | +126% |
| Land and buildings | 22 | €5,078 | €11,497 | +€6,420 | +126% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €32,965 | €24,995 | -€7,970 | -24.2% |
| Amounts receivable within one year | 40/41 | €2,279 | €730 | -€1,549 | -68.0% |
| Trade receivables | 40 | €920 | - | -€920 | |
| Other amounts receivable | 41 | €1,359 | €730 | -€628 | -46.2% |
| Cash at bank and in hand | 54/58 | €30,686 | €23,288 | -€7,399 | -24.1% |
| Deferred charges and accrued income | 490/1 | - | €978 | +€978 | |
| Total equity and liabilities | 10/49 | €39,543 | €37,993 | -€1,550 | -3.9% |
| Equity | 10/15 | €13,516 | €13,824 | +€308 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,293 | €2,293 | = | 0.0% |
| Distributable reserves | 133 | €2,293 | €2,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,377 | -€7,069 | +€308 | +4.2% |
| Amounts payable | 17/49 | €26,026 | €24,169 | -€1,858 | -7.1% |
| Amounts payable within one year | 42/48 | €26,026 | €24,169 | -€1,858 | -7.1% |
| Taxes, remuneration and social security | 45 | €1,567 | €1,500 | -€67 | -4.3% |
| Taxes | 450/3 | €67 | - | -€67 | |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €24,459 | €22,669 | -€1,791 | -7.3% |
| Non-recurring operating income | 76A | - | €1,095 | +€1,095 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22 | €1,171 | +€1,149 | +5,153% |
| Other operating charges | 640/8 | €1,146 | €1,180 | +€33 | +2.9% |
| Gross operating margin | 9900 | -€5,235 | €3,028 | +€8,263 | |
| Operating profit (loss) | 9901 | -€6,404 | €677 | +€7,081 | |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,447 | €637 | +€7,084 | |
| Income taxes | 67/77 | €326 | €329 | +€3 | +1.0% |
| Profit (loss) for the period | 9904 | -€6,773 | €308 | +€7,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,773 | €308 | +€7,081 |
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.