DE SCHEPPER: 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.
What changed
DE SCHEPPER
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.7m-€675,281
Equity
€11.5m
2024 · €11.5m+€30,790
Cash
€1.4m
2024 · €452,696+€983,378
Balance sheet total
€25.8m
2024 · €23.1m+€2.8m
Largest movements
Assets
- Deferred charges and accrued income +€1.4m
up €1.4m (+723.7%), from €190,908 to €1.6m
- Stocks and contracts +€1.0m
up €1.0m (+7.0%), from €14.4m to €15.4m
- Cash +€983,378
up €983,378 (+217.2%), from €452,696 to €1.4m
mainly Other debts (+€3.5m) and Net result for the year (+€1.0m)
- Receivables after one year -€700,000
down €700,000 (-100.0%), from €700,000 to €0
- Receivables within one year +€325,967
up €325,967 (+7.9%), from €4.1m to €4.5m
of which Trade receivables: +€660,910
Equity and liabilities
- Other debts +€3.5m
up €3.5m (+339.4%), from €1.0m to €4.5m
- Short-term financial debts -€1.0m
down €1.0m (-33.3%), from €3.0m to €2.0m
- Trade debts +€341,918
up €341,918 (+5.3%), from €6.5m to €6.8m
Income statement
- Goods and materials -€7.6m
down €7.6m (-10.7%), from €71.0m to €63.5m
of which Change in stocks: decrease (increase): -€4.5m
- Turnover -€7.5m
down €7.5m (-10.4%), from €72.4m to €64.9m
- Other operating income -€725,580
down €725,580 (-10.3%), from €7.1m to €6.3m
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.
Result 2024
€1.7m
Turnover
-€7.5m
Other operating income
-€725,580
Goods and materials
+€7.6m
Services and other goods
+€221,501
Staff costs
-€147,544
Depreciation
-€3,476
Write-downs
-€397,797
Other operating charges
+€2,852
Other operating items
+€4,067
Financial income
+€5,594
Financial charges
+€155,067
Taxes
+€170,176
Result 2025
€1.0m
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.
From operations
+€3.2m
Investment
-€141,491
Financing
-€2.1m
Cash 2024
€452,696
From operations (derived)
+€3.2m
Net result for the year
+€1.0m
Depreciation
+€358,714
Receivables after one year
+€700,000
Stocks and contracts
-€1.0m
Receivables within one year
-€325,967
Deferred charges and accrued income
-€1.4m
Trade debts
+€341,918
Tax, wage and social debts
+€74,699
Other debts
+€3.5m
Accrued charges and deferred income
-€17,856
Investment (derived)
-€141,491
Investment in fixed assets (net)
-€141,491
Financing
-€2.1m
Debts after one year
-€124,800
Short-term financial debts
-€1.0m
Contributions, distributions and other
-€1.0m
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,065,492 | €25,846,028 | +€2.8m | +12.1% |
| Fixed assets | 21/28 | €3,151,925 | €2,934,702 | -€217,223 | -6.9% |
| Tangible fixed assets | 22/27 | €3,119,925 | €2,902,702 | -€217,223 | -7.0% |
| Land and buildings | 22 | €1,458,371 | €1,329,989 | -€128,382 | -8.8% |
| Plant, machinery and equipment | 23 | €586,105 | €537,242 | -€48,863 | -8.3% |
| Furniture and vehicles | 24 | €103,093 | €131,046 | +€27,953 | +27.1% |
| Other tangible fixed assets | 26 | €972,356 | €904,425 | -€67,931 | -7.0% |
| Financial fixed assets | 28 | €32,000 | €32,000 | = | 0.0% |
| Affiliated companies | 280/1 | €32,000 | €32,000 | = | 0.0% |
| Participating interests | 280 | €32,000 | €32,000 | = | 0.0% |
| Current assets | 29/58 | €19,913,567 | €22,911,326 | +€3.0m | +15.1% |
| Amounts receivable after more than one year | 29 | €700,000 | €0 | -€700,000 | -100.0% |
| Other amounts receivable | 291 | €700,000 | €0 | -€700,000 | -100.0% |
| Stocks and contracts in progress | 3 | €14,432,521 | €15,439,335 | +€1.0m | +7.0% |
| Stocks | 30/36 | €14,432,521 | €15,439,335 | +€1.0m | +7.0% |
| Goods purchased for resale | 34 | €14,432,521 | €15,439,335 | +€1.0m | +7.0% |
| Amounts receivable within one year | 40/41 | €4,137,442 | €4,463,409 | +€325,967 | +7.9% |
| Trade receivables | 40 | €3,738,408 | €4,399,317 | +€660,910 | +17.7% |
| Other amounts receivable | 41 | €399,034 | €64,092 | -€334,942 | -83.9% |
| Cash at bank and in hand | 54/58 | €452,696 | €1,436,073 | +€983,378 | +217.2% |
| Deferred charges and accrued income | 490/1 | €190,908 | €1,572,509 | +€1.4m | +723.7% |
| Total equity and liabilities | 10/49 | €23,065,492 | €25,846,028 | +€2.8m | +12.1% |
| Equity | 10/15 | €11,461,398 | €11,492,188 | +€30,790 | +0.3% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €10,961,398 | €10,992,188 | +€30,790 | +0.3% |
| Non-distributable reserves | 130/1 | €108,428 | €108,428 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,428 | €8,428 | = | 0.0% |
| Distributable reserves | 133 | €10,852,969 | €10,883,760 | +€30,790 | +0.3% |
| Amounts payable | 17/49 | €11,604,094 | €14,353,840 | +€2.7m | +23.7% |
| Amounts payable after more than one year | 17 | €249,600 | €124,800 | -€124,800 | -50.0% |
| Financial debts | 170/4 | €249,600 | €124,800 | -€124,800 | -50.0% |
| Other loans | 174 | €249,600 | €124,800 | -€124,800 | -50.0% |
| Amounts payable within one year | 42/48 | €11,294,776 | €14,187,178 | +€2.9m | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €124,800 | €124,800 | = | 0.0% |
| Financial debts | 43 | €3,000,000 | €2,000,000 | -€1.0m | -33.3% |
| Credit institutions | 430/8 | €3,000,000 | €2,000,000 | -€1.0m | -33.3% |
| Trade debts | 44 | €6,507,688 | €6,849,606 | +€341,918 | +5.3% |
| Suppliers | 440/4 | €6,507,688 | €6,849,606 | +€341,918 | +5.3% |
| Taxes, remuneration and social security | 45 | €638,072 | €712,771 | +€74,699 | +11.7% |
| Taxes | 450/3 | €261,609 | €315,260 | +€53,651 | +20.5% |
| Remuneration and social security | 454/9 | €376,463 | €397,511 | +€21,048 | +5.6% |
| Other amounts payable | 47/48 | €1,024,216 | €4,500,000 | +€3.5m | +339.4% |
| Accrued charges and deferred income | 492/3 | €59,718 | €41,862 | -€17,856 | -29.9% |
| Operating income | 70/76A | €79,441,342 | €71,193,652 | -€8.2m | -10.4% |
| Turnover | 70 | €72,384,302 | €64,859,668 | -€7.5m | -10.4% |
| Other operating income | 74 | €7,056,259 | €6,330,679 | -€725,580 | -10.3% |
| Non-recurring operating income | 76A | €782 | €3,306 | +€2,524 | +322.9% |
| Operating charges | 60/66A | €76,864,996 | €69,623,423 | -€7.2m | -9.4% |
| Goods for resale, raw materials and consumables | 60 | €71,027,872 | €63,463,378 | -€7.6m | -10.7% |
| Purchases | 600/8 | €67,622,644 | €64,584,602 | -€3.0m | -4.5% |
| Change in stocks: decrease (increase) | 609 | €3,405,229 | -€1,121,224 | -€4.5m | |
| Services and other goods | 61 | €2,595,094 | €2,373,593 | -€221,501 | -8.5% |
| Remuneration, social security and pensions | 62 | €3,074,414 | €3,221,958 | +€147,544 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355,238 | €358,714 | +€3,476 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€279,771 | €118,026 | +€397,797 | |
| Other operating charges | 640/8 | €90,607 | €87,754 | -€2,852 | -3.1% |
| Non-recurring operating charges | 66A | €1,542 | €0 | -€1,542 | -100.0% |
| Operating profit (loss) | 9901 | €2,576,346 | €1,570,229 | -€1.0m | -39.1% |
| Financial income | 75/76B | €27,617 | €33,211 | +€5,594 | +20.3% |
| Recurring financial income | 75 | €27,617 | €33,211 | +€5,594 | +20.3% |
| Income from current assets | 751 | €20,517 | €15,458 | -€5,059 | -24.7% |
| Other financial income | 752/9 | €7,100 | €17,754 | +€10,653 | +150.0% |
| Financial charges | 65/66B | €353,655 | €198,588 | -€155,067 | -43.8% |
| Recurring financial charges | 65 | €230,289 | €198,588 | -€31,701 | -13.8% |
| Debt charges | 650 | €210,158 | €172,198 | -€37,960 | -18.1% |
| Other financial charges | 652/9 | €20,132 | €26,390 | +€6,258 | +31.1% |
| Non-recurring financial charges | 66B | €123,365 | €0 | -€123,365 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €2,250,309 | €1,404,852 | -€845,456 | -37.6% |
| Income taxes | 67/77 | €544,238 | €374,062 | -€170,176 | -31.3% |
| Taxes | 670/3 | €544,238 | €374,062 | -€170,176 | -31.3% |
| Profit (loss) for the period | 9904 | €1,706,071 | €1,030,790 | -€675,281 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,706,071 | €1,030,790 | -€675,281 | -39.6% |
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 12 October 2026 via checked.be.