DE SCHEPPER CONSULTING: 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.
DE SCHEPPER CONSULTING
Largest movements
- Tangible fixed assets -€43,430
down €43,430 (-3.8%), from €1.2m to €1.1m
of which Land and buildings: -€43,209
- Stocks and contracts +€22,488
up €22,488 (+59.5%), from €37,806 to €60,294
of which Contracts in progress: +€21,368
- Debts after one year -€76,248
down €76,248 (-8.8%), from €867,047 to €790,799
- Reserves +€47,304
up €47,304 (+17.5%), from €271,047 to €318,350
of which Distributable reserves: +€47,304
- Gross operating margin -€21,553
down €21,553 (-13.6%), from €158,717 to €137,164
- Taxes +€7,757
up €7,757 (+2,132%), from €364 to €8,121
- Depreciation -€3,381
down €3,381 (-6.9%), from €49,209 to €45,828
- Financial charges -€2,005
down €2,005 (-6.9%), from €28,897 to €26,892
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 | €1,390,005 | €1,378,205 | -€11,800 | -0.8% |
| Fixed assets | 21/28 | €1,187,780 | €1,144,350 | -€43,430 | -3.7% |
| Tangible fixed assets | 22/27 | €1,156,773 | €1,113,343 | -€43,430 | -3.8% |
| Land and buildings | 22 | €1,156,415 | €1,113,206 | -€43,209 | -3.7% |
| Plant, machinery and equipment | 23 | €358 | €136 | -€221 | -61.8% |
| Financial fixed assets | 28 | €31,007 | €31,007 | = | 0.0% |
| Current assets | 29/58 | €202,225 | €233,855 | +€31,630 | +15.6% |
| Stocks and contracts in progress | 3 | €37,806 | €60,294 | +€22,488 | +59.5% |
| Stocks | 30/36 | €28,984 | €30,104 | +€1,120 | +3.9% |
| Contracts in progress | 37 | €8,822 | €30,189 | +€21,368 | +242% |
| Amounts receivable within one year | 40/41 | €60,305 | €62,021 | +€1,716 | +2.8% |
| Trade receivables | 40 | €60,305 | €61,984 | +€1,679 | +2.8% |
| Other amounts receivable | 41 | - | €37 | +€37 | |
| Cash at bank and in hand | 54/58 | €104,114 | €107,208 | +€3,094 | +3.0% |
| Deferred charges and accrued income | 490/1 | - | €4,332 | +€4,332 | |
| Total equity and liabilities | 10/49 | €1,390,005 | €1,378,205 | -€11,800 | -0.8% |
| Equity | 10/15 | €289,647 | €336,950 | +€47,304 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €271,047 | €318,350 | +€47,304 | +17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €269,187 | €316,490 | +€47,304 | +17.6% |
| Amounts payable | 17/49 | €1,100,359 | €1,041,255 | -€59,104 | -5.4% |
| Amounts payable after more than one year | 17 | €867,047 | €790,799 | -€76,248 | -8.8% |
| Financial debts | 170/4 | €867,047 | €790,799 | -€76,248 | -8.8% |
| Amounts payable within one year | 42/48 | €233,312 | €250,456 | +€17,144 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €74,154 | €76,248 | +€2,094 | +2.8% |
| Trade debts | 44 | €27,769 | €40,022 | +€12,253 | +44.1% |
| Suppliers | 440/4 | €27,769 | €40,022 | +€12,253 | +44.1% |
| Taxes, remuneration and social security | 45 | €593 | €3,546 | +€2,953 | +498% |
| Taxes | 450/3 | €593 | €3,546 | +€2,953 | +498% |
| Other amounts payable | 47/48 | €130,796 | €130,640 | -€156 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,209 | €45,828 | -€3,381 | -6.9% |
| Other operating charges | 640/8 | €11,470 | €10,566 | -€904 | -7.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €158,717 | €137,164 | -€21,553 | -13.6% |
| Operating profit (loss) | 9901 | €98,039 | €80,771 | -€17,268 | -17.6% |
| Financial income | 75/76B | €800 | €1,545 | +€745 | +93.2% |
| Recurring financial income | 75 | €800 | €1,545 | +€745 | +93.2% |
| Financial charges | 65/66B | €28,897 | €26,892 | -€2,005 | -6.9% |
| Recurring financial charges | 65 | €28,897 | €26,892 | -€2,005 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €69,941 | €55,424 | -€14,517 | -20.8% |
| Income taxes | 67/77 | €364 | €8,121 | +€7,757 | +2,132% |
| Profit (loss) for the period | 9904 | €69,577 | €47,304 | -€22,274 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,577 | €47,304 | -€22,274 | -32.0% |
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 14 October 2026 via checked.be.