HEREMANS - BAKKERIJ 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.
HEREMANS - BAKKERIJ SCHEPERS
Largest movements
- Cash -€12,708
down €12,708 (-99.9%), from €12,716 to €8
mainly Net result for the year (-€18,539) and Other debts (-€6,899)
- Receivables within one year -€9,657
down €9,657 (-70.3%), from €13,738 to €4,081
- Tangible fixed assets -€7,708
down €7,708 (-64.9%), from €11,882 to €4,174
of which Furniture and vehicles: -€6,682
- Profit (loss) carried forward -€18,539
down €18,539 (-17.3%), from -€107,238 to -€125,776
- Other debts -€6,899
down €6,899 (-8.8%), from €78,696 to €71,796
- Current portion of long-term debt -€5,128
down €5,128 (-100%), from €5,128 to €0
- Short-term financial debts +€3,019
up €3,019 (+107%), from €2,834 to €5,854
- Trade debts -€2,526
down €2,526 (-100%), from €2,526 to €0
- Purchases and services -€18,084
no longer reported in 2025 (was €18,084)
- Gross operating margin +€5,854
up €5,854 (+41.9%), from -€13,984 to -€8,130
- Staff costs +€1,924
up €1,924, from -€1,924 to €0
- Financial charges -€1,152
down €1,152 (-62.5%), from €1,843 to €691
- Turnover -€280
no longer reported in 2025 (was €280)
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 | €38,387 | €8,314 | -€30,073 | -78.3% |
| Fixed assets | 21/28 | €11,932 | €4,224 | -€7,708 | -64.6% |
| Tangible fixed assets | 22/27 | €11,882 | €4,174 | -€7,708 | -64.9% |
| Plant, machinery and equipment | 23 | €1,026 | €0 | -€1,026 | -100% |
| Furniture and vehicles | 24 | €10,856 | €4,174 | -€6,682 | -61.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €26,454 | €4,090 | -€22,365 | -84.5% |
| Amounts receivable within one year | 40/41 | €13,738 | €4,081 | -€9,657 | -70.3% |
| Other amounts receivable | 41 | €13,738 | €4,081 | -€9,657 | -70.3% |
| Cash at bank and in hand | 54/58 | €12,716 | €8 | -€12,708 | -99.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €38,387 | €8,314 | -€30,073 | -78.3% |
| Equity | 10/15 | -€51,275 | -€69,814 | -€18,539 | -36.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €31,173 | €31,173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €28,694 | €28,694 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,238 | -€125,776 | -€18,539 | -17.3% |
| Amounts payable | 17/49 | €89,662 | €78,127 | -€11,535 | -12.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €89,662 | €78,127 | -€11,535 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €5,128 | €0 | -€5,128 | -100% |
| Financial debts | 43 | €2,834 | €5,854 | +€3,019 | +107% |
| Credit institutions | 430/8 | €2,834 | €5,854 | +€3,019 | +107% |
| Trade debts | 44 | €2,526 | €0 | -€2,526 | -100% |
| Suppliers | 440/4 | €2,526 | €0 | -€2,526 | -100% |
| Taxes, remuneration and social security | 45 | €477 | €477 | = | 0.0% |
| Taxes | 450/3 | €477 | €477 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €78,696 | €71,796 | -€6,899 | -8.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €280 | - | -€280 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,084 | - | -€18,084 | |
| Remuneration, social security and pensions | 62 | -€1,924 | €0 | +€1,924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,409 | €7,288 | -€122 | -1.6% |
| Other operating charges | 640/8 | €1,821 | €1,573 | -€247 | -13.6% |
| Non-recurring operating charges | 66A | €0 | €420 | +€420 | |
| Gross operating margin | 9900 | -€13,984 | -€8,130 | +€5,854 | +41.9% |
| Operating profit (loss) | 9901 | -€21,290 | -€17,412 | +€3,878 | +18.2% |
| Financial income | 75/76B | €1 | €3 | +€3 | +396% |
| Recurring financial income | 75 | €1 | €3 | +€3 | +396% |
| Financial charges | 65/66B | €1,843 | €691 | -€1,152 | -62.5% |
| Recurring financial charges | 65 | €1,843 | €691 | -€1,152 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,132 | -€18,100 | +€5,033 | +21.8% |
| Income taxes | 67/77 | €477 | €439 | -€38 | -8.1% |
| Profit (loss) for the period | 9904 | -€23,610 | -€18,539 | +€5,071 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,610 | -€18,539 | +€5,071 | +21.5% |
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 30 October 2026 via checked.be.