DR. SCHEPERS: what changed
Two fiscal 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.
DR. SCHEPERS
Largest movements
- Current investments +€326,279
up €326,279 (+67.9%), from €480,388 to €806,668
- Cash -€108,525
down €108,525 (-11.9%), from €910,540 to €802,015
mainly Contributions, distributions and other (-€600,000) and Current investments (-€326,279)
- Tangible fixed assets -€105,808
down €105,808 (-4.5%), from €2.4m to €2.3m
of which Land and buildings: -€105,537
- Receivables within one year +€47,177
up €47,177 (+16.1%), from €293,862 to €341,039
of which Trade receivables: +€46,717
- Reserves +€116,859
up €116,859 (+2.8%), from €4.2m to €4.4m
of which Distributable reserves: +€116,859
- Gross operating margin +€145,398
up €145,398 (+14.8%), from €979,125 to €1.1m
- Taxes +€66,901
up €66,901 (+25.4%), from €263,246 to €330,147
- Financial income +€28,521
up €28,521 (+226.7%), from €12,584 to €41,105
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,340,739 | €4,499,366 | +€158,627 | +3.7% |
| Fixed assets | 21/28 | €2,649,259 | €2,543,320 | -€105,939 | -4.0% |
| Intangible fixed assets | 21 | €937 | €805 | -€132 | -14.1% |
| Tangible fixed assets | 22/27 | €2,358,251 | €2,252,443 | -€105,808 | -4.5% |
| Land and buildings | 22 | €2,354,302 | €2,248,765 | -€105,537 | -4.5% |
| Plant, machinery and equipment | 23 | €3,949 | €3,678 | -€270 | -6.8% |
| Financial fixed assets | 28 | €290,072 | €290,072 | = | 0.0% |
| Current assets | 29/58 | €1,691,480 | €1,956,046 | +€264,566 | +15.6% |
| Amounts receivable within one year | 40/41 | €293,862 | €341,039 | +€47,177 | +16.1% |
| Trade receivables | 40 | €293,862 | €340,579 | +€46,717 | +15.9% |
| Other amounts receivable | 41 | - | €460 | +€460 | |
| Current investments | 50/53 | €480,388 | €806,668 | +€326,279 | +67.9% |
| Cash at bank and in hand | 54/58 | €910,540 | €802,015 | -€108,525 | -11.9% |
| Deferred charges and accrued income | 490/1 | €6,689 | €6,325 | -€365 | -5.5% |
| Total equity and liabilities | 10/49 | €4,340,739 | €4,499,366 | +€158,627 | +3.7% |
| Equity | 10/15 | €4,254,710 | €4,371,569 | +€116,859 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,236,110 | €4,352,969 | +€116,859 | +2.8% |
| 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 | €4,234,250 | €4,351,109 | +€116,859 | +2.8% |
| Amounts payable | 17/49 | €86,029 | €127,797 | +€41,768 | +48.6% |
| Amounts payable within one year | 42/48 | €81,579 | €123,347 | +€41,768 | +51.2% |
| Trade debts | 44 | €6,984 | €19,105 | +€12,121 | +173.5% |
| Suppliers | 440/4 | €6,984 | €19,105 | +€12,121 | +173.5% |
| Taxes, remuneration and social security | 45 | €62,718 | €98,784 | +€36,066 | +57.5% |
| Taxes | 450/3 | €62,718 | €98,784 | +€36,066 | +57.5% |
| Other amounts payable | 47/48 | €11,877 | €5,458 | -€6,419 | -54.0% |
| Accrued charges and deferred income | 492/3 | €4,450 | €4,450 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,939 | €105,939 | -€0 | 0.0% |
| Other operating charges | 640/8 | €10,204 | €9,650 | -€553 | -5.4% |
| Gross operating margin | 9900 | €979,125 | €1,124,523 | +€145,398 | +14.8% |
| Operating profit (loss) | 9901 | €862,982 | €1,008,933 | +€145,952 | +16.9% |
| Financial income | 75/76B | €12,584 | €41,105 | +€28,521 | +226.7% |
| Recurring financial income | 75 | €12,584 | €41,105 | +€28,521 | +226.7% |
| Financial charges | 65/66B | €8,443 | €3,032 | -€5,411 | -64.1% |
| Recurring financial charges | 65 | €8,443 | €3,032 | -€5,411 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €867,122 | €1,047,006 | +€179,884 | +20.7% |
| Income taxes | 67/77 | €263,246 | €330,147 | +€66,901 | +25.4% |
| Profit (loss) for the period | 9904 | €603,876 | €716,859 | +€112,983 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €603,876 | €716,859 | +€112,983 | +18.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.