DAP Mario Schepkens: 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.
DAP Mario Schepkens
Largest movements
- Stocks and contracts -€20,765
down €20,765 (-58.3%), from €35,612 to €14,847
- Cash +€10,457
up €10,457 (+41.4%), from €25,236 to €35,694
mainly Stocks and contracts (+€20,765) and Depreciation (+€9,605)
- Tangible fixed assets -€8,556
down €8,556 (-7.1%), from €119,818 to €111,262
- Debts after one year -€9,977
down €9,977 (-37.6%), from €26,512 to €16,535
- Current portion of long-term debt -€6,345
down €6,345 (-38.9%), from €16,322 to €9,977
- Tax, wage and social debts +€2,918
up €2,918 (+41.7%), from €7,004 to €9,922
- Trade debts -€2,650
down €2,650 (-46.0%), from €5,763 to €3,113
- Reserves -€2,155
down €2,155 (-2.0%), from €106,508 to €104,353
- Gross operating margin -€10,832
down €10,832 (-30.8%), from €35,139 to €24,307
- Taxes -€2,473
down €2,473 (-39.9%), from €6,192 to €3,719
- Depreciation -€677
down €677 (-6.6%), from €10,282 to €9,605
- Financial charges -€538
down €538 (-21.8%), from €2,474 to €1,936
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 | €188,733 | €171,146 | -€17,588 | -9.3% |
| Fixed assets | 21/28 | €119,818 | €111,262 | -€8,556 | -7.1% |
| Tangible fixed assets | 22/27 | €119,818 | €111,262 | -€8,556 | -7.1% |
| Land and buildings | 22 | €95,040 | €91,710 | -€3,330 | -3.5% |
| Plant, machinery and equipment | 23 | €7,211 | €4,504 | -€2,708 | -37.5% |
| Furniture and vehicles | 24 | €419 | €1,097 | +€678 | +162% |
| Other tangible fixed assets | 26 | €17,148 | €13,952 | -€3,196 | -18.6% |
| Current assets | 29/58 | €68,916 | €59,884 | -€9,032 | -13.1% |
| Stocks and contracts in progress | 3 | €35,612 | €14,847 | -€20,765 | -58.3% |
| Stocks | 30/36 | €35,612 | €14,847 | -€20,765 | -58.3% |
| Amounts receivable within one year | 40/41 | €7,458 | €8,827 | +€1,369 | +18.4% |
| Trade receivables | 40 | €2,959 | €3,520 | +€561 | +19.0% |
| Other amounts receivable | 41 | €4,499 | €5,306 | +€807 | +17.9% |
| Cash at bank and in hand | 54/58 | €25,236 | €35,694 | +€10,457 | +41.4% |
| Deferred charges and accrued income | 490/1 | €609 | €516 | -€93 | -15.3% |
| Total equity and liabilities | 10/49 | €188,733 | €171,146 | -€17,588 | -9.3% |
| Equity | 10/15 | €126,968 | €124,813 | -€2,155 | -1.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €106,508 | €104,353 | -€2,155 | -2.0% |
| Distributable reserves | 133 | €106,508 | €104,353 | -€2,155 | -2.0% |
| Amounts payable | 17/49 | €61,765 | €46,333 | -€15,433 | -25.0% |
| Amounts payable after more than one year | 17 | €26,512 | €16,535 | -€9,977 | -37.6% |
| Financial debts | 170/4 | €26,512 | €16,535 | -€9,977 | -37.6% |
| Amounts payable within one year | 42/48 | €29,089 | €23,012 | -€6,077 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €16,322 | €9,977 | -€6,345 | -38.9% |
| Trade debts | 44 | €5,763 | €3,113 | -€2,650 | -46.0% |
| Suppliers | 440/4 | €5,763 | €3,113 | -€2,650 | -46.0% |
| Taxes, remuneration and social security | 45 | €7,004 | €9,922 | +€2,918 | +41.7% |
| Taxes | 450/3 | €7,004 | €9,922 | +€2,918 | +41.7% |
| Accrued charges and deferred income | 492/3 | €6,165 | €6,785 | +€621 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,282 | €9,605 | -€677 | -6.6% |
| Other operating charges | 640/8 | €2,210 | €2,195 | -€15 | -0.7% |
| Gross operating margin | 9900 | €35,139 | €24,307 | -€10,832 | -30.8% |
| Operating profit (loss) | 9901 | €22,648 | €12,507 | -€10,140 | -44.8% |
| Financial income | 75/76B | €524 | €443 | -€81 | -15.5% |
| Recurring financial income | 75 | €524 | €443 | -€81 | -15.5% |
| Financial charges | 65/66B | €2,474 | €1,936 | -€538 | -21.8% |
| Recurring financial charges | 65 | €2,474 | €1,936 | -€538 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €20,697 | €11,014 | -€9,683 | -46.8% |
| Income taxes | 67/77 | €6,192 | €3,719 | -€2,473 | -39.9% |
| Profit (loss) for the period | 9904 | €14,505 | €7,295 | -€7,210 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,505 | €7,295 | -€7,210 | -49.7% |
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 18 October 2026 via checked.be.