DESCHEPPER: 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.
DESCHEPPER
Largest movements
- Tangible fixed assets -€9,786
down €9,786 (-5.2%), from €187,010 to €177,224
- Receivables after one year -€4,966
down €4,966 (-29.9%), from €16,603 to €11,637
of which Trade receivables: -€16,603
- Debts after one year -€17,783
down €17,783 (-24.8%), from €71,771 to €53,988
- Profit (loss) carried forward +€7,282
up €7,282 (+50.2%), from -€14,513 to -€7,231
- Other debts -€4,140
down €4,140 (-41.4%), from €9,994 to €5,854
- Gross operating margin +€5,209
up €5,209 (+29.4%), from €17,716 to €22,926
- Financial charges -€583
down €583 (-16.2%), from €3,597 to €3,014
- Financial income +€439
up €439 (+99.8%), from €440 to €879
- Other operating charges +€375
up €375 (+11.2%), from €3,347 to €3,722
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 | €248,502 | €233,544 | -€14,959 | -6.0% |
| Fixed assets | 21/28 | €187,010 | €177,224 | -€9,786 | -5.2% |
| Tangible fixed assets | 22/27 | €187,010 | €177,224 | -€9,786 | -5.2% |
| Land and buildings | 22 | €187,010 | €177,224 | -€9,786 | -5.2% |
| Current assets | 29/58 | €61,492 | €56,320 | -€5,172 | -8.4% |
| Amounts receivable after more than one year | 29 | €16,603 | €11,637 | -€4,966 | -29.9% |
| Trade receivables | 290 | €16,603 | - | -€16,603 | |
| Other amounts receivable | 291 | - | €11,637 | +€11,637 | |
| Amounts receivable within one year | 40/41 | €5,107 | €5,085 | -€22 | -0.4% |
| Other amounts receivable | 41 | €5,107 | €5,085 | -€22 | -0.4% |
| Cash at bank and in hand | 54/58 | €39,491 | €39,292 | -€199 | -0.5% |
| Deferred charges and accrued income | 490/1 | €291 | €306 | +€14 | +5.0% |
| Total equity and liabilities | 10/49 | €248,502 | €233,544 | -€14,959 | -6.0% |
| Equity | 10/15 | €93,015 | €100,297 | +€7,282 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,928 | €88,928 | = | 0.0% |
| Distributable reserves | 133 | €88,928 | €88,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,513 | -€7,231 | +€7,282 | +50.2% |
| Provisions and deferred taxes | 16 | €55,293 | €55,293 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €55,293 | €55,293 | = | 0.0% |
| Pensions and similar obligations | 160 | €55,293 | €55,293 | = | 0.0% |
| Amounts payable | 17/49 | €100,194 | €77,954 | -€22,240 | -22.2% |
| Amounts payable after more than one year | 17 | €71,771 | €53,988 | -€17,783 | -24.8% |
| Financial debts | 170/4 | €71,771 | €53,988 | -€17,783 | -24.8% |
| Amounts payable within one year | 42/48 | €28,423 | €23,966 | -€4,457 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €17,157 | €17,783 | +€626 | +3.6% |
| Trade debts | 44 | €1,272 | €329 | -€944 | -74.2% |
| Suppliers | 440/4 | €1,272 | €329 | -€944 | -74.2% |
| Other amounts payable | 47/48 | €9,994 | €5,854 | -€4,140 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,716 | €9,786 | +€70 | +0.7% |
| Other operating charges | 640/8 | €3,347 | €3,722 | +€375 | +11.2% |
| Gross operating margin | 9900 | €17,716 | €22,926 | +€5,209 | +29.4% |
| Operating profit (loss) | 9901 | €4,652 | €9,417 | +€4,765 | +102.4% |
| Financial income | 75/76B | €440 | €879 | +€439 | +99.8% |
| Recurring financial income | 75 | €440 | €879 | +€439 | +99.8% |
| Financial charges | 65/66B | €3,597 | €3,014 | -€583 | -16.2% |
| Recurring financial charges | 65 | €3,597 | €3,014 | -€583 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €1,495 | €7,282 | +€5,787 | +387.2% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | €1,494 | €7,282 | +€5,787 | +387.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,494 | €7,282 | +€5,787 | +387.3% |
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 10 October 2026 via checked.be.