DE SCHEPPER JULIEN: what changed
What changed
DE SCHEPPER JULIEN
NACE 95.290, Repair and maintenance of other personal and household goods
filed annual accounts (NBB)
Net result for the year
-€9,137
2024 · -€21,486+€12,349
Equity
€338,042
2024 · €347,179-€9,137
Cash
€823
2024 · €2,741-€1,918
Balance sheet total
€379,400
2024 · €392,722-€13,322
Largest movements
Assets
- Current investments -€10,401
down €10,401 (-4.8%), from €215,260 to €204,859
Equity and liabilities
- Profit (loss) carried forward -€9,137
down €9,137 (-47.9%), from €19,089 to €9,952
Income statement
- Depreciation -€5,340
down €5,340 (-69.5%), from €7,684 to €2,344
- Gross operating margin +€4,878
up €4,878, from -€4,463 to €415
- Taxes -€2,974
down €2,974 (-68.0%), from €4,375 to €1,401
- Financial income -€1,274
no longer reported in 2025 (was €1,274)
- Other operating charges -€476
down €476 (-7.9%), from €6,046 to €5,570
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€21,486
Gross operating margin
+€4,878
Depreciation
+€5,340
Other operating charges
+€476
Financial income
-€1,274
Financial charges
-€45
Taxes
+€2,974
Result 2025
-€9,137
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€12,318
Investment
+€10,400
Financing
€0
Cash 2024
€2,741
From operations (derived)
-€12,318
Net result for the year
-€9,137
Depreciation
+€2,344
Receivables within one year
-€1,331
Deferred charges and accrued income
-€9
Trade debts
-€2,719
Tax, wage and social debts
-€1,408
Other debts
-€58
Investment (derived)
+€10,400
Investment in fixed assets (net)
-€1
Current investments
+€10,401
Cash 2025
€823
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,722 | €379,400 | -€13,322 | -3.4% |
| Fixed assets | 21/28 | €156,947 | €154,604 | -€2,343 | -1.5% |
| Tangible fixed assets | 22/27 | €156,947 | €154,604 | -€2,343 | -1.5% |
| Land and buildings | 22 | €153,694 | €153,694 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,253 | €910 | -€2,343 | -72.0% |
| Current assets | 29/58 | €235,775 | €224,796 | -€10,979 | -4.7% |
| Amounts receivable within one year | 40/41 | €17,462 | €18,793 | +€1,331 | +7.6% |
| Trade receivables | 40 | €16,940 | €18,793 | +€1,853 | +10.9% |
| Other amounts receivable | 41 | €522 | - | -€522 | |
| Current investments | 50/53 | €215,260 | €204,859 | -€10,401 | -4.8% |
| Cash at bank and in hand | 54/58 | €2,741 | €823 | -€1,918 | -70.0% |
| Deferred charges and accrued income | 490/1 | €312 | €321 | +€9 | +2.9% |
| Total equity and liabilities | 10/49 | €392,722 | €379,400 | -€13,322 | -3.4% |
| Equity | 10/15 | €347,179 | €338,042 | -€9,137 | -2.6% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €290,590 | €290,590 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €286,840 | €286,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,089 | €9,952 | -€9,137 | -47.9% |
| Amounts payable | 17/49 | €45,543 | €41,358 | -€4,185 | -9.2% |
| Amounts payable within one year | 42/48 | €45,543 | €41,358 | -€4,185 | -9.2% |
| Trade debts | 44 | €3,123 | €404 | -€2,719 | -87.1% |
| Suppliers | 440/4 | €3,123 | €404 | -€2,719 | -87.1% |
| Taxes, remuneration and social security | 45 | €2,121 | €713 | -€1,408 | -66.4% |
| Taxes | 450/3 | €2,121 | €713 | -€1,408 | -66.4% |
| Other amounts payable | 47/48 | €40,299 | €40,241 | -€58 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,684 | €2,344 | -€5,340 | -69.5% |
| Other operating charges | 640/8 | €6,046 | €5,570 | -€476 | -7.9% |
| Gross operating margin | 9900 | -€4,463 | €415 | +€4,878 | |
| Operating profit (loss) | 9901 | -€18,193 | -€7,499 | +€10,694 | +58.8% |
| Financial income | 75/76B | €1,274 | - | -€1,274 | |
| Recurring financial income | 75 | €1,274 | - | -€1,274 | |
| Financial charges | 65/66B | €192 | €237 | +€45 | +23.4% |
| Recurring financial charges | 65 | €192 | €237 | +€45 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,111 | -€7,736 | +€9,375 | +54.8% |
| Income taxes | 67/77 | €4,375 | €1,401 | -€2,974 | -68.0% |
| Profit (loss) for the period | 9904 | -€21,486 | -€9,137 | +€12,349 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,486 | -€9,137 | +€12,349 | +57.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.