CLAES-DE SCHEPPER PROJECTS: 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.
CLAES-DE SCHEPPER PROJECTS
Largest movements
- Tangible fixed assets +€230,985
up €230,985 (+1987.7%), from €11,621 to €242,606
of which Land and buildings: +€234,015
- Cash +€37,423
up €37,423 (+94.5%), from €39,612 to €77,034
mainly Debts after one year (+€235,145) and Net result for the year (+€20,342)
- Receivables within one year -€9,882
down €9,882 (-29.7%), from €33,304 to €23,422
of which Trade receivables: -€12,350
- Receivables after one year -€6,508
down €6,508 (-22.9%), from €28,479 to €21,971
- Current investments +€5,242
up €5,242 (+8.7%), from €60,037 to €65,279
- Debts after one year +€235,145
up €235,145 (+9822.2%), from €2,394 to €237,539
- Reserves +€14,600
up €14,600 (+15.2%), from €95,900 to €110,500
of which Distributable reserves: +€14,600
- Current portion of long-term debt +€11,600
up €11,600 (+75.0%), from €15,458 to €27,058
- Gross operating margin +€17,509
up €17,509 (+55.1%), from €31,760 to €49,269
- Financial charges +€15,071
up €15,071 (+1999.7%), from €754 to €15,825
- Depreciation +€7,268
up €7,268 (+416.0%), from €1,747 to €9,015
- Financial income +€3,743
up €3,743 (+156.1%), from €2,398 to €6,141
- Taxes +€1,134
up €1,134 (+14.4%), from €7,876 to €9,010
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,078 | €436,523 | +€260,445 | +147.9% |
| Fixed assets | 21/28 | €11,621 | €242,606 | +€230,985 | +1987.7% |
| Tangible fixed assets | 22/27 | €11,621 | €242,606 | +€230,985 | +1987.7% |
| Land and buildings | 22 | €0 | €234,015 | +€234,015 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €11,621 | €8,591 | -€3,030 | -26.1% |
| Current assets | 29/58 | €164,457 | €193,917 | +€29,460 | +17.9% |
| Amounts receivable after more than one year | 29 | €28,479 | €21,971 | -€6,508 | -22.9% |
| Other amounts receivable | 291 | €28,479 | €21,971 | -€6,508 | -22.9% |
| Amounts receivable within one year | 40/41 | €33,304 | €23,422 | -€9,882 | -29.7% |
| Trade receivables | 40 | €26,028 | €13,678 | -€12,350 | -47.4% |
| Other amounts receivable | 41 | €7,276 | €9,744 | +€2,468 | +33.9% |
| Current investments | 50/53 | €60,037 | €65,279 | +€5,242 | +8.7% |
| Cash at bank and in hand | 54/58 | €39,612 | €77,034 | +€37,423 | +94.5% |
| Deferred charges and accrued income | 490/1 | €3,025 | €6,209 | +€3,184 | +105.3% |
| Total equity and liabilities | 10/49 | €176,078 | €436,523 | +€260,445 | +147.9% |
| Equity | 10/15 | €145,895 | €160,537 | +€14,642 | +10.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €95,900 | €110,500 | +€14,600 | +15.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €93,900 | €108,500 | +€14,600 | +15.5% |
| Profit (loss) carried forward | 14 | €29,995 | €30,037 | +€42 | +0.1% |
| Amounts payable | 17/49 | €30,183 | €275,987 | +€245,804 | +814.4% |
| Amounts payable after more than one year | 17 | €2,394 | €237,539 | +€235,145 | +9822.2% |
| Financial debts | 170/4 | €2,394 | €237,539 | +€235,145 | +9822.2% |
| Amounts payable within one year | 42/48 | €27,789 | €38,447 | +€10,658 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €15,458 | €27,058 | +€11,600 | +75.0% |
| Trade debts | 44 | €0 | €3,459 | +€3,459 | |
| Suppliers | 440/4 | €0 | €3,459 | +€3,459 | |
| Taxes, remuneration and social security | 45 | €5,481 | €2,030 | -€3,451 | -63.0% |
| Taxes | 450/3 | €5,481 | €2,030 | -€3,451 | -63.0% |
| Other amounts payable | 47/48 | €6,850 | €5,901 | -€949 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,747 | €9,015 | +€7,268 | +416.0% |
| Other operating charges | 640/8 | €115 | €1,218 | +€1,103 | +959.5% |
| Non-recurring operating charges | 66A | €3,885 | €0 | -€3,885 | -100.0% |
| Gross operating margin | 9900 | €31,760 | €49,269 | +€17,509 | +55.1% |
| Operating profit (loss) | 9901 | €26,013 | €39,036 | +€13,023 | +50.1% |
| Financial income | 75/76B | €2,398 | €6,141 | +€3,743 | +156.1% |
| Recurring financial income | 75 | €2,398 | €6,141 | +€3,743 | +156.1% |
| Financial charges | 65/66B | €754 | €15,825 | +€15,071 | +1999.7% |
| Recurring financial charges | 65 | €754 | €15,825 | +€15,071 | +1999.7% |
| Profit (loss) for the period before taxes | 9903 | €27,658 | €29,352 | +€1,694 | +6.1% |
| Income taxes | 67/77 | €7,876 | €9,010 | +€1,134 | +14.4% |
| Profit (loss) for the period | 9904 | €19,781 | €20,342 | +€560 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,781 | €20,342 | +€560 | +2.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.