De Schepper C Consulting: 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 C Consulting
Largest movements
- Receivables within one year +€46,501
up €46,501 (+409.9%), from €11,344 to €57,845
of which Other amounts receivable: +€41,624
- Tangible fixed assets +€10,120
up €10,120 (+926.5%), from €1,092 to €11,212
of which Other tangible fixed assets: +€8,439
- Cash +€7,830
up €7,830 (+14.7%), from €53,122 to €60,951
mainly Net result for the year (+€55,650) and Tax, wage and social debts (+€9,494)
- Reserves +€55,650
up €55,650 (+112.4%), from €49,503 to €105,153
- Tax, wage and social debts +€9,494
up €9,494 (+56.9%), from €16,675 to €26,169
- Gross operating margin +€28,448
up €28,448 (+62.6%), from €45,477 to €73,925
- Taxes +€5,183
up €5,183 (+52.2%), from €9,928 to €15,112
- Financial charges +€2,580
up €2,580 (+1537.0%), from €168 to €2,748
- Depreciation +€1,352
up €1,352 (+1503.9%), from €90 to €1,441
- Financial income +€1,146
up €1,146 (+11460600.0%), from €0 to €1,146
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 | €69,031 | €133,415 | +€64,384 | +93.3% |
| Fixed assets | 21/28 | €1,092 | €11,212 | +€10,120 | +926.5% |
| Tangible fixed assets | 22/27 | €1,092 | €11,212 | +€10,120 | +926.5% |
| Plant, machinery and equipment | 23 | €1,092 | €2,773 | +€1,681 | +153.9% |
| Other tangible fixed assets | 26 | - | €8,439 | +€8,439 | |
| Current assets | 29/58 | €67,939 | €122,203 | +€54,264 | +79.9% |
| Amounts receivable within one year | 40/41 | €11,344 | €57,845 | +€46,501 | +409.9% |
| Trade receivables | 40 | €11,344 | €16,222 | +€4,878 | +43.0% |
| Other amounts receivable | 41 | €0 | €41,624 | +€41,624 | |
| Cash at bank and in hand | 54/58 | €53,122 | €60,951 | +€7,830 | +14.7% |
| Deferred charges and accrued income | 490/1 | €3,473 | €3,406 | -€67 | -1.9% |
| Total equity and liabilities | 10/49 | €69,031 | €133,415 | +€64,384 | +93.3% |
| Equity | 10/15 | €51,003 | €106,653 | +€55,650 | +109.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €49,503 | €105,153 | +€55,650 | +112.4% |
| Distributable reserves | 133 | €49,503 | €105,153 | +€55,650 | +112.4% |
| Amounts payable | 17/49 | €18,028 | €26,762 | +€8,733 | +48.4% |
| Amounts payable within one year | 42/48 | €18,028 | €26,762 | +€8,733 | +48.4% |
| Trade debts | 44 | €740 | €593 | -€147 | -19.8% |
| Suppliers | 440/4 | €740 | €593 | -€147 | -19.8% |
| Taxes, remuneration and social security | 45 | €16,675 | €26,169 | +€9,494 | +56.9% |
| Taxes | 450/3 | €16,675 | €26,169 | +€9,494 | +56.9% |
| Other amounts payable | 47/48 | €614 | €0 | -€614 | -100.0% |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90 | €1,441 | +€1,352 | +1503.9% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €45,477 | €73,925 | +€28,448 | +62.6% |
| Operating profit (loss) | 9901 | €45,019 | €72,363 | +€27,345 | +60.7% |
| Financial income | 75/76B | €0 | €1,146 | +€1,146 | +11460600.0% |
| Recurring financial income | 75 | €0 | €1,146 | +€1,146 | +11460600.0% |
| Financial charges | 65/66B | €168 | €2,748 | +€2,580 | +1537.0% |
| Recurring financial charges | 65 | €168 | €2,748 | +€2,580 | +1537.0% |
| Profit (loss) for the period before taxes | 9903 | €44,851 | €70,762 | +€25,911 | +57.8% |
| Income taxes | 67/77 | €9,928 | €15,112 | +€5,183 | +52.2% |
| Profit (loss) for the period | 9904 | €34,922 | €55,650 | +€20,728 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,922 | €55,650 | +€20,728 | +59.4% |
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 29 September 2026 via checked.be.