DE SCHEPPER: 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.
DE SCHEPPER
Largest movements
- Current investments -€39,974
down €39,974 (-100.0%), from €39,974 to €0
- Cash -€11,202
down €11,202 (-18.9%), from €59,194 to €47,992
mainly Contributions, distributions and other (-€104,193) and Receivables within one year (-€1,498)
- Receivables within one year +€1,498
up €1,498 (+5.3%), from €28,360 to €29,859
of which Other amounts receivable: +€5,459
- Reserves -€79,160
down €79,160 (-100.0%), from €79,160 to €0
- Other debts +€27,805
up €27,805 (+103.1%), from €26,976 to €54,781
- Tax, wage and social debts +€3,074
up €3,074 (+19.0%), from €16,193 to €19,267
- Gross operating margin -€10,945
down €10,945 (-23.0%), from €47,557 to €36,613
- Taxes -€1,880
down €1,880 (-20.0%), from €9,392 to €7,512
- Financial income +€892
up €892 (+4954.0%), from €18 to €910
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,630 | €79,765 | -€48,864 | -38.0% |
| Fixed assets | 21/28 | €885 | €1,698 | +€813 | +91.8% |
| Tangible fixed assets | 22/27 | €885 | €1,698 | +€813 | +91.8% |
| Furniture and vehicles | 24 | €885 | €1,698 | +€813 | +91.8% |
| Current assets | 29/58 | €127,744 | €78,067 | -€49,677 | -38.9% |
| Amounts receivable within one year | 40/41 | €28,360 | €29,859 | +€1,498 | +5.3% |
| Trade receivables | 40 | €28,360 | €24,400 | -€3,961 | -14.0% |
| Other amounts receivable | 41 | - | €5,459 | +€5,459 | |
| Current investments | 50/53 | €39,974 | €0 | -€39,974 | -100.0% |
| Cash at bank and in hand | 54/58 | €59,194 | €47,992 | -€11,202 | -18.9% |
| Deferred charges and accrued income | 490/1 | €215 | €216 | +€1 | +0.4% |
| Total equity and liabilities | 10/49 | €128,630 | €79,765 | -€48,864 | -38.0% |
| Equity | 10/15 | €82,660 | €3,500 | -€79,160 | -95.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €79,160 | €0 | -€79,160 | -100.0% |
| Distributable reserves | 133 | €79,160 | €0 | -€79,160 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,970 | €76,265 | +€30,296 | +65.9% |
| Amounts payable within one year | 42/48 | €44,789 | €74,735 | +€29,946 | +66.9% |
| Financial debts | 43 | - | €127 | +€127 | |
| Credit institutions | 430/8 | - | €127 | +€127 | |
| Trade debts | 44 | €1,620 | €560 | -€1,060 | -65.4% |
| Suppliers | 440/4 | €1,620 | €560 | -€1,060 | -65.4% |
| Taxes, remuneration and social security | 45 | €16,193 | €19,267 | +€3,074 | +19.0% |
| Taxes | 450/3 | €16,193 | €19,267 | +€3,074 | +19.0% |
| Other amounts payable | 47/48 | €26,976 | €54,781 | +€27,805 | +103.1% |
| Accrued charges and deferred income | 492/3 | €1,181 | €1,531 | +€349 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,043 | €586 | -€457 | -43.8% |
| Other operating charges | 640/8 | €1,349 | €1,767 | +€418 | +31.0% |
| Gross operating margin | 9900 | €47,557 | €36,613 | -€10,945 | -23.0% |
| Operating profit (loss) | 9901 | €45,165 | €34,259 | -€10,906 | -24.1% |
| Financial income | 75/76B | €18 | €910 | +€892 | +4954.0% |
| Recurring financial income | 75 | €18 | €910 | +€892 | +4954.0% |
| Financial charges | 65/66B | €2,661 | €2,624 | -€37 | -1.4% |
| Recurring financial charges | 65 | €2,661 | €2,624 | -€37 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €42,522 | €32,545 | -€9,977 | -23.5% |
| Income taxes | 67/77 | €9,392 | €7,512 | -€1,880 | -20.0% |
| Profit (loss) for the period | 9904 | €33,130 | €25,033 | -€8,097 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,130 | €25,033 | -€8,097 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.