DE SCHEPPING: what changed
What changed
DE SCHEPPING
NACE 90.201, Performing arts by independent artists
filed annual accounts (NBB)
Net result for the year
€2,831
2024 · -€84,996+€87,827
Equity
-€52,206
2024 · -€55,037+€2,831
Cash
€12,726
2024 · €66,156-€53,430
Balance sheet total
€73,606
2024 · €140,547-€66,942
Largest movements
Assets
- Cash -€53,430
down €53,430 (-80.8%), from €66,156 to €12,726
mainly Trade debts (-€96,028) and Stocks and contracts (-€9,321)
- Receivables within one year -€12,188
down €12,188 (-19.5%), from €62,460 to €50,271
of which Trade receivables: -€6,424
- Deferred charges and accrued income -€10,398
no longer reported in 2025 (was €10,398)
- Stocks and contracts +€9,321
new in 2025: €9,321
Equity and liabilities
- Trade debts -€96,028
down €96,028 (-64.4%), from €149,038 to €53,009
- Other debts +€12,852
up €12,852 (+27.6%), from €46,547 to €59,399
- Accrued charges and deferred income +€12,000
new in 2025: €12,000
- Profit (loss) carried forward +€2,831
up €2,831 (+3.3%), from -€84,996 to -€82,165
Income statement
- Gross operating margin +€79,497
up €79,497, from -€77,097 to €2,401
- Financial charges -€8,486
down €8,486, from €8,460 to -€26
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
-€84,996
Gross operating margin
+€79,497
Depreciation
-€278
Other operating charges
+€50
Financial income
+€72
Financial charges
+€8,486
Result 2025
€2,831
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
-€52,972
Investment
-€458
Financing
€0
Cash 2024
€66,156
From operations (derived)
-€52,972
Net result for the year
+€2,831
Depreciation
+€704
Stocks and contracts
-€9,321
Receivables within one year
+€12,188
Deferred charges and accrued income
+€10,398
Trade debts
-€96,028
Tax, wage and social debts
+€1,404
Other debts
+€12,852
Accrued charges and deferred income
+€12,000
Investment (derived)
-€458
Investment in fixed assets (net)
-€458
Cash 2025
€12,726
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,547 | €73,606 | -€66,942 | -47.6% |
| Fixed assets | 21/28 | €1,533 | €1,288 | -€246 | -16.0% |
| Tangible fixed assets | 22/27 | €1,533 | €1,288 | -€246 | -16.0% |
| Plant, machinery and equipment | 23 | €959 | €961 | +€1 | +0.1% |
| Furniture and vehicles | 24 | €574 | €327 | -€247 | -43.0% |
| Current assets | 29/58 | €139,014 | €72,318 | -€66,696 | -48.0% |
| Stocks and contracts in progress | 3 | - | €9,321 | +€9,321 | |
| Contracts in progress | 37 | - | €9,321 | +€9,321 | |
| Amounts receivable within one year | 40/41 | €62,460 | €50,271 | -€12,188 | -19.5% |
| Trade receivables | 40 | €7,193 | €770 | -€6,424 | -89.3% |
| Other amounts receivable | 41 | €55,267 | €49,502 | -€5,765 | -10.4% |
| Cash at bank and in hand | 54/58 | €66,156 | €12,726 | -€53,430 | -80.8% |
| Deferred charges and accrued income | 490/1 | €10,398 | - | -€10,398 | |
| Total equity and liabilities | 10/49 | €140,547 | €73,606 | -€66,942 | -47.6% |
| Equity | 10/15 | -€55,037 | -€52,206 | +€2,831 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,359 | €11,359 | = | 0.0% |
| 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 | €9,499 | €9,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,996 | -€82,165 | +€2,831 | +3.3% |
| Amounts payable | 17/49 | €195,584 | €125,812 | -€69,773 | -35.7% |
| Amounts payable within one year | 42/48 | €195,584 | €113,812 | -€81,773 | -41.8% |
| Trade debts | 44 | €149,038 | €53,009 | -€96,028 | -64.4% |
| Suppliers | 440/4 | €149,038 | €53,009 | -€96,028 | -64.4% |
| Taxes, remuneration and social security | 45 | - | €1,404 | +€1,404 | |
| Taxes | 450/3 | - | €1,404 | +€1,404 | |
| Other amounts payable | 47/48 | €46,547 | €59,399 | +€12,852 | +27.6% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | €704 | +€278 | +65.4% |
| Other operating charges | 640/8 | €594 | €544 | -€50 | -8.4% |
| Gross operating margin | 9900 | -€77,097 | €2,401 | +€79,497 | |
| Operating profit (loss) | 9901 | -€78,116 | €1,153 | +€79,269 | |
| Financial income | 75/76B | €1,580 | €1,652 | +€72 | +4.5% |
| Recurring financial income | 75 | €1,580 | €1,652 | +€72 | +4.5% |
| Financial charges | 65/66B | €8,460 | -€26 | -€8,486 | |
| Recurring financial charges | 65 | €8,460 | -€26 | -€8,486 | |
| Profit (loss) for the period before taxes | 9903 | -€84,996 | €2,831 | +€87,827 | |
| Profit (loss) for the period | 9904 | -€84,996 | €2,831 | +€87,827 | |
| Profit (loss) for the period to be appropriated | 9905 | -€84,996 | €2,831 | +€87,827 |
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 7 November 2026 via checked.be.