Dokter Schepers: 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.
Dokter Schepers
Largest movements
- Cash +€38,890
up €38,890 (+38.3%), from €101,591 to €140,480
mainly Net result for the year (+€147,408) and Tax, wage and social debts (+€35,377)
- Receivables within one year -€25,454
no longer reported in 2025 (was €25,454)
- Tangible fixed assets -€8,140
down €8,140 (-34.2%), from €23,824 to €15,684
- Deferred charges and accrued income -€2,009
down €2,009 (-95.6%), from €2,102 to €93
- Other debts -€39,065
down €39,065 (-31.3%), from €125,000 to €85,935
- Tax, wage and social debts +€35,377
up €35,377 (+673%), from €5,254 to €40,632
- Trade debts +€4,566
up €4,566 (+317%), from €1,440 to €6,006
- Reserves +€2,408
up €2,408 (+89.9%), from €2,677 to €5,085
of which Distributable reserves: +€2,408
- Depreciation -€90,702
down €90,702 (-91.8%), from €98,841 to €8,140
- Gross operating margin -€64,095
down €64,095 (-23.9%), from €268,667 to €204,572
- Taxes +€8,627
up €8,627 (+21.4%), from €40,254 to €48,882
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 | €152,971 | €156,257 | +€3,286 | +2.1% |
| Fixed assets | 21/28 | €23,824 | €15,684 | -€8,140 | -34.2% |
| Tangible fixed assets | 22/27 | €23,824 | €15,684 | -€8,140 | -34.2% |
| Land and buildings | 22 | €3,543 | €2,362 | -€1,181 | -33.3% |
| Plant, machinery and equipment | 23 | €2,858 | €1,946 | -€912 | -31.9% |
| Furniture and vehicles | 24 | €8,348 | €5,326 | -€3,022 | -36.2% |
| Other tangible fixed assets | 26 | €9,075 | €6,050 | -€3,025 | -33.3% |
| Current assets | 29/58 | €129,147 | €140,573 | +€11,426 | +8.8% |
| Amounts receivable within one year | 40/41 | €25,454 | - | -€25,454 | |
| Other amounts receivable | 41 | €25,454 | - | -€25,454 | |
| Cash at bank and in hand | 54/58 | €101,591 | €140,480 | +€38,890 | +38.3% |
| Deferred charges and accrued income | 490/1 | €2,102 | €93 | -€2,009 | -95.6% |
| Total equity and liabilities | 10/49 | €152,971 | €156,257 | +€3,286 | +2.1% |
| Equity | 10/15 | €21,277 | €23,685 | +€2,408 | +11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,677 | €5,085 | +€2,408 | +89.9% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €1,437 | €3,845 | +€2,408 | +168% |
| Amounts payable | 17/49 | €131,694 | €132,573 | +€879 | +0.7% |
| Amounts payable within one year | 42/48 | €131,694 | €132,573 | +€879 | +0.7% |
| Trade debts | 44 | €1,440 | €6,006 | +€4,566 | +317% |
| Suppliers | 440/4 | €1,440 | €6,006 | +€4,566 | +317% |
| Taxes, remuneration and social security | 45 | €5,254 | €40,632 | +€35,377 | +673% |
| Taxes | 450/3 | €5,254 | €40,632 | +€35,377 | +673% |
| Other amounts payable | 47/48 | €125,000 | €85,935 | -€39,065 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,841 | €8,140 | -€90,702 | -91.8% |
| Other operating charges | 640/8 | €241 | - | -€241 | |
| Non-recurring operating charges | 66A | €3,100 | - | -€3,100 | |
| Gross operating margin | 9900 | €268,667 | €204,572 | -€64,095 | -23.9% |
| Operating profit (loss) | 9901 | €166,485 | €196,432 | +€29,947 | +18.0% |
| Financial income | 75/76B | €1 | €45 | +€44 | +7,161% |
| Recurring financial income | 75 | €1 | €45 | +€44 | +7,161% |
| Financial charges | 65/66B | €471 | €188 | -€283 | -60.1% |
| Recurring financial charges | 65 | €471 | €188 | -€283 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €166,014 | €196,289 | +€30,275 | +18.2% |
| Income taxes | 67/77 | €40,254 | €48,882 | +€8,627 | +21.4% |
| Profit (loss) for the period | 9904 | €125,760 | €147,408 | +€21,648 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €125,760 | €147,408 | +€21,648 | +17.2% |
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 13 October 2026 via checked.be.