De Schepper Slagerij: 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 Slagerij
Largest movements
- Cash +€60,155
up €60,155 (+63.1%), from €95,355 to €155,510
mainly Net result for the year (+€41,852) and Tax, wage and social debts (+€26,158)
- Tangible fixed assets +€16,739
up €16,739 (+56.4%), from €29,696 to €46,434
- Reserves +€45,000
up €45,000 (+100.0%), from €45,000 to €90,000
- Tax, wage and social debts +€26,158
up €26,158 (+74.2%), from €35,269 to €61,427
of which Taxes: +€24,780
- Trade debts +€10,762
up €10,762 (+71.0%), from €15,156 to €25,918
- Profit (loss) carried forward -€3,148
down €3,148 (-59.0%), from €5,336 to €2,188
- Depreciation +€5,800
up €5,800 (+65.3%), from €8,877 to €14,677
- Gross operating margin +€5,331
up €5,331 (+3.1%), from €170,848 to €176,179
- Staff costs +€4,530
up €4,530 (+5.4%), from €84,251 to €88,781
- Taxes +€2,187
up €2,187 (+9.7%), from €22,520 to €24,708
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 | €126,926 | €205,230 | +€78,303 | +61.7% |
| Fixed assets | 21/28 | €29,696 | €46,434 | +€16,739 | +56.4% |
| Tangible fixed assets | 22/27 | €29,696 | €46,434 | +€16,739 | +56.4% |
| Plant, machinery and equipment | 23 | €29,696 | €46,434 | +€16,739 | +56.4% |
| Current assets | 29/58 | €97,231 | €158,795 | +€61,565 | +63.3% |
| Amounts receivable within one year | 40/41 | €945 | €1,574 | +€629 | +66.6% |
| Trade receivables | 40 | €759 | €1,483 | +€724 | +95.3% |
| Other amounts receivable | 41 | €186 | €91 | -€94 | -50.9% |
| Cash at bank and in hand | 54/58 | €95,355 | €155,510 | +€60,155 | +63.1% |
| Deferred charges and accrued income | 490/1 | €930 | €1,711 | +€781 | +83.9% |
| Total equity and liabilities | 10/49 | €126,926 | €205,230 | +€78,303 | +61.7% |
| Equity | 10/15 | €55,336 | €97,188 | +€41,852 | +75.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €90,000 | +€45,000 | +100.0% |
| Distributable reserves | 133 | €45,000 | €90,000 | +€45,000 | +100.0% |
| Profit (loss) carried forward | 14 | €5,336 | €2,188 | -€3,148 | -59.0% |
| Amounts payable | 17/49 | €71,590 | €108,042 | +€36,451 | +50.9% |
| Amounts payable within one year | 42/48 | €71,590 | €108,042 | +€36,451 | +50.9% |
| Trade debts | 44 | €15,156 | €25,918 | +€10,762 | +71.0% |
| Suppliers | 440/4 | €15,156 | €25,918 | +€10,762 | +71.0% |
| Taxes, remuneration and social security | 45 | €35,269 | €61,427 | +€26,158 | +74.2% |
| Taxes | 450/3 | €22,545 | €47,325 | +€24,780 | +109.9% |
| Remuneration and social security | 454/9 | €12,725 | €14,103 | +€1,378 | +10.8% |
| Other amounts payable | 47/48 | €21,165 | €20,697 | -€468 | -2.2% |
| Remuneration, social security and pensions | 62 | €84,251 | €88,781 | +€4,530 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,877 | €14,677 | +€5,800 | +65.3% |
| Other operating charges | 640/8 | €1,145 | €1,540 | +€395 | +34.5% |
| Gross operating margin | 9900 | €170,848 | €176,179 | +€5,331 | +3.1% |
| Operating profit (loss) | 9901 | €76,575 | €71,181 | -€5,394 | -7.0% |
| Financial income | 75/76B | €50 | €1 | -€49 | -98.8% |
| Recurring financial income | 75 | €50 | €1 | -€49 | -98.8% |
| Financial charges | 65/66B | €3,769 | €4,622 | +€853 | +22.6% |
| Recurring financial charges | 65 | €3,769 | €4,622 | +€853 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €72,856 | €66,560 | -€6,297 | -8.6% |
| Income taxes | 67/77 | €22,520 | €24,708 | +€2,187 | +9.7% |
| Profit (loss) for the period | 9904 | €50,336 | €41,852 | -€8,484 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,336 | €41,852 | -€8,484 | -16.9% |
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 9 October 2026 via checked.be.