De Schepper M. 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 M. Consulting
Largest movements
- Receivables within one year +€20,842
up €20,842 (+131%), from €15,942 to €36,784
- Cash +€10,479
up €10,479 (+85.1%), from €12,308 to €22,787
mainly Net result for the year (+€35,149) and Tax, wage and social debts (+€2,263)
- Deferred charges and accrued income +€932
up €932 (+27.6%), from €3,370 to €4,302
- Reserves +€35,149
up €35,149 (+269%), from €13,080 to €48,229
- Trade debts -€2,420
down €2,420 (-28.7%), from €8,442 to €6,022
- Other debts -€2,382
down €2,382 (-29.4%), from €8,112 to €5,730
- Tax, wage and social debts +€2,263
up €2,263 (+70.2%), from €3,223 to €5,485
- Gross operating margin +€31,899
up €31,899 (+212%), from €15,014 to €46,913
- Taxes +€3,935
up €3,935 (+65.2%), from €6,036 to €9,971
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 | €32,856 | €65,466 | +€32,609 | +99.2% |
| Fixed assets | 21/28 | €1,237 | €1,593 | +€357 | +28.8% |
| Tangible fixed assets | 22/27 | €1,237 | €1,593 | +€357 | +28.8% |
| Furniture and vehicles | 24 | €1,237 | €1,593 | +€357 | +28.8% |
| Current assets | 29/58 | €31,620 | €63,872 | +€32,253 | +102% |
| Amounts receivable within one year | 40/41 | €15,942 | €36,784 | +€20,842 | +131% |
| Trade receivables | 40 | €15,942 | €36,784 | +€20,842 | +131% |
| Cash at bank and in hand | 54/58 | €12,308 | €22,787 | +€10,479 | +85.1% |
| Deferred charges and accrued income | 490/1 | €3,370 | €4,302 | +€932 | +27.6% |
| Total equity and liabilities | 10/49 | €32,856 | €65,466 | +€32,609 | +99.2% |
| Equity | 10/15 | €13,080 | €48,229 | +€35,149 | +269% |
| Reserves | 13 | €13,080 | €48,229 | +€35,149 | +269% |
| Distributable reserves | 133 | €13,080 | €48,229 | +€35,149 | +269% |
| Amounts payable | 17/49 | €19,776 | €17,237 | -€2,540 | -12.8% |
| Amounts payable within one year | 42/48 | €19,776 | €17,237 | -€2,540 | -12.8% |
| Trade debts | 44 | €8,442 | €6,022 | -€2,420 | -28.7% |
| Suppliers | 440/4 | €8,442 | €6,022 | -€2,420 | -28.7% |
| Taxes, remuneration and social security | 45 | €3,223 | €5,485 | +€2,263 | +70.2% |
| Taxes | 450/3 | €3,223 | €5,485 | +€2,263 | +70.2% |
| Other amounts payable | 47/48 | €8,112 | €5,730 | -€2,382 | -29.4% |
| Non-recurring operating income | 76A | - | €133 | +€133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €952 | +€112 | +13.4% |
| Other operating charges | 640/8 | €182 | €463 | +€281 | +154% |
| Gross operating margin | 9900 | €15,014 | €46,913 | +€31,899 | +212% |
| Operating profit (loss) | 9901 | €13,993 | €45,499 | +€31,506 | +225% |
| Financial income | 75/76B | €19 | €24 | +€5 | +23.7% |
| Recurring financial income | 75 | €19 | €24 | +€5 | +23.7% |
| Financial charges | 65/66B | €517 | €403 | -€114 | -22.0% |
| Recurring financial charges | 65 | €517 | €403 | -€114 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €13,496 | €45,120 | +€31,624 | +234% |
| Income taxes | 67/77 | €6,036 | €9,971 | +€3,935 | +65.2% |
| Profit (loss) for the period | 9904 | €7,459 | €35,149 | +€27,689 | +371% |
| Profit (loss) for the period to be appropriated | 9905 | €7,459 | €35,149 | +€27,689 | +371% |
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 19 October 2026 via checked.be.