Ferronnerie 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.
Ferronnerie SCHEPERS
Largest movements
- Receivables within one year -€18,644
down €18,644 (-77.7%), from €24,005 to €5,361
of which Trade receivables: -€18,593
- Cash +€15,954
up €15,954 (+304%), from €5,253 to €21,207
mainly Receivables within one year (+€18,644) and Depreciation (+€14,148)
- Tangible fixed assets -€14,148
down €14,148 (-12.5%), from €112,874 to €98,726
- Other debts -€19,409
down €19,409 (-62.3%), from €31,179 to €11,770
- Reserves +€10,000
new in 2025: €10,000
- Trade debts -€6,118
down €6,118 (-53.2%), from €11,496 to €5,378
- Debts after one year -€4,542
down €4,542 (-5.7%), from €80,217 to €75,675
- Profit (loss) carried forward +€2,680
up €2,680 (+20.7%), from €12,965 to €15,644
- Gross operating margin -€13,178
down €13,178 (-26.3%), from €50,128 to €36,950
- Depreciation +€4,221
up €4,221 (+42.5%), from €9,926 to €14,148
- Taxes -€2,140
down €2,140 (-30.1%), from €7,110 to €4,970
- Financial charges -€597
down €597 (-15.8%), from €3,778 to €3,180
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 | €146,258 | €129,297 | -€16,960 | -11.6% |
| Fixed assets | 21/28 | €112,874 | €98,726 | -€14,148 | -12.5% |
| Tangible fixed assets | 22/27 | €112,874 | €98,726 | -€14,148 | -12.5% |
| Land and buildings | 22 | €92,473 | €86,825 | -€5,648 | -6.1% |
| Plant, machinery and equipment | 23 | €3,519 | €1,468 | -€2,051 | -58.3% |
| Furniture and vehicles | 24 | €16,882 | €10,433 | -€6,449 | -38.2% |
| Current assets | 29/58 | €33,384 | €30,571 | -€2,812 | -8.4% |
| Stocks and contracts in progress | 3 | €2,550 | €2,267 | -€283 | -11.1% |
| Stocks | 30/36 | €2,550 | €2,267 | -€283 | -11.1% |
| Amounts receivable within one year | 40/41 | €24,005 | €5,361 | -€18,644 | -77.7% |
| Trade receivables | 40 | €21,179 | €2,586 | -€18,593 | -87.8% |
| Other amounts receivable | 41 | €2,826 | €2,776 | -€51 | -1.8% |
| Cash at bank and in hand | 54/58 | €5,253 | €21,207 | +€15,954 | +304% |
| Deferred charges and accrued income | 490/1 | €1,575 | €1,736 | +€161 | +10.2% |
| Total equity and liabilities | 10/49 | €146,258 | €129,297 | -€16,960 | -11.6% |
| Equity | 10/15 | €14,965 | €27,644 | +€12,680 | +84.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €12,965 | €15,644 | +€2,680 | +20.7% |
| Amounts payable | 17/49 | €131,293 | €101,653 | -€29,640 | -22.6% |
| Amounts payable after more than one year | 17 | €80,217 | €75,675 | -€4,542 | -5.7% |
| Financial debts | 170/4 | €80,217 | €75,675 | -€4,542 | -5.7% |
| Amounts payable within one year | 42/48 | €51,076 | €25,978 | -€25,098 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €4,958 | €5,041 | +€83 | +1.7% |
| Trade debts | 44 | €11,496 | €5,378 | -€6,118 | -53.2% |
| Suppliers | 440/4 | €11,496 | €5,378 | -€6,118 | -53.2% |
| Advances received on contracts in progress | 46 | €2,759 | €2,759 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €683 | €1,031 | +€347 | +50.8% |
| Taxes | 450/3 | €683 | €1,031 | +€347 | +50.8% |
| Other amounts payable | 47/48 | €31,179 | €11,770 | -€19,409 | -62.3% |
| Remuneration, social security and pensions | 62 | €164 | €300 | +€135 | +82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,926 | €14,148 | +€4,221 | +42.5% |
| Other operating charges | 640/8 | €822 | €899 | +€77 | +9.4% |
| Gross operating margin | 9900 | €50,128 | €36,950 | -€13,178 | -26.3% |
| Operating profit (loss) | 9901 | €39,216 | €21,604 | -€17,612 | -44.9% |
| Financial income | 75/76B | €69 | €59 | -€10 | -14.2% |
| Recurring financial income | 75 | €69 | €59 | -€10 | -14.2% |
| Financial charges | 65/66B | €3,778 | €3,180 | -€597 | -15.8% |
| Recurring financial charges | 65 | €3,778 | €3,180 | -€597 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €35,507 | €18,482 | -€17,024 | -47.9% |
| Income taxes | 67/77 | €7,110 | €4,970 | -€2,140 | -30.1% |
| Profit (loss) for the period | 9904 | €28,397 | €13,513 | -€14,884 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,397 | €13,513 | -€14,884 | -52.4% |
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 14 October 2026 via checked.be.