De Schepper Agri: 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 Agri
Largest movements
- Receivables within one year +€47,032
up €47,032 (+257.8%), from €18,243 to €65,275
- Tangible fixed assets -€9,726
down €9,726 (-13.6%), from €71,717 to €61,990
of which Furniture and vehicles: -€11,172
- Cash -€9,585
down €9,585 (-26.0%), from €36,889 to €27,304
mainly Receivables within one year (-€47,032) and Trade debts (-€20,754)
- Intangible fixed assets +€6,149
new in 2025: €6,149
- Stocks and contracts +€3,800
new in 2025: €3,800
- Reserves +€39,370
up €39,370 (+73.8%), from €53,343 to €92,714
- Trade debts -€20,754
down €20,754 (-76.2%), from €27,224 to €6,470
- Other debts +€11,945
up €11,945 (+126.7%), from €9,426 to €21,371
- Tax, wage and social debts +€10,318
up €10,318 (+31.5%), from €32,751 to €43,068
of which Taxes: +€16,106
- Depreciation +€14,294
up €14,294 (+430.9%), from €3,317 to €17,611
- Taxes -€9,206
down €9,206 (-49.0%), from €18,771 to €9,565
- Gross operating margin -€9,184
down €9,184 (-12.1%), from €75,889 to €66,705
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 | €127,160 | €168,213 | +€41,053 | +32.3% |
| Fixed assets | 21/28 | €71,717 | €68,139 | -€3,578 | -5.0% |
| Intangible fixed assets | 21 | - | €6,149 | +€6,149 | |
| Tangible fixed assets | 22/27 | €71,717 | €61,990 | -€9,726 | -13.6% |
| Plant, machinery and equipment | 23 | €16,765 | €18,211 | +€1,446 | +8.6% |
| Furniture and vehicles | 24 | €54,952 | €43,780 | -€11,172 | -20.3% |
| Current assets | 29/58 | €55,444 | €100,074 | +€44,630 | +80.5% |
| Stocks and contracts in progress | 3 | - | €3,800 | +€3,800 | |
| Stocks | 30/36 | - | €3,800 | +€3,800 | |
| Amounts receivable within one year | 40/41 | €18,243 | €65,275 | +€47,032 | +257.8% |
| Trade receivables | 40 | €18,243 | €65,275 | +€47,032 | +257.8% |
| Cash at bank and in hand | 54/58 | €36,889 | €27,304 | -€9,585 | -26.0% |
| Deferred charges and accrued income | 490/1 | €312 | €3,695 | +€3,383 | +1084.1% |
| Total equity and liabilities | 10/49 | €127,160 | €168,213 | +€41,053 | +32.3% |
| Equity | 10/15 | €56,943 | €96,314 | +€39,370 | +69.1% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €53,343 | €92,714 | +€39,370 | +73.8% |
| Distributable reserves | 133 | €53,343 | €92,714 | +€39,370 | +73.8% |
| Amounts payable | 17/49 | €70,217 | €71,899 | +€1,682 | +2.4% |
| Amounts payable within one year | 42/48 | €69,401 | €70,909 | +€1,508 | +2.2% |
| Trade debts | 44 | €27,224 | €6,470 | -€20,754 | -76.2% |
| Suppliers | 440/4 | €27,224 | €6,470 | -€20,754 | -76.2% |
| Taxes, remuneration and social security | 45 | €32,751 | €43,068 | +€10,318 | +31.5% |
| Taxes | 450/3 | €23,963 | €40,068 | +€16,106 | +67.2% |
| Remuneration and social security | 454/9 | €8,788 | €3,000 | -€5,788 | -65.9% |
| Other amounts payable | 47/48 | €9,426 | €21,371 | +€11,945 | +126.7% |
| Accrued charges and deferred income | 492/3 | €816 | €990 | +€174 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,317 | €17,611 | +€14,294 | +430.9% |
| Other operating charges | 640/8 | €427 | €119 | -€309 | -72.2% |
| Gross operating margin | 9900 | €75,889 | €66,705 | -€9,184 | -12.1% |
| Operating profit (loss) | 9901 | €72,145 | €48,975 | -€23,169 | -32.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €30 | €40 | +€10 | +34.6% |
| Recurring financial charges | 65 | €30 | €40 | +€10 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €72,115 | €48,935 | -€23,180 | -32.1% |
| Income taxes | 67/77 | €18,771 | €9,565 | -€9,206 | -49.0% |
| Profit (loss) for the period | 9904 | €53,343 | €39,370 | -€13,973 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,343 | €39,370 | -€13,973 | -26.2% |
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 6 October 2026 via checked.be.