Irca 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.
Irca Schepers
Largest movements
- Cash +€55,123
up €55,123 (+767.5%), from €7,182 to €62,305
mainly Net result for the year (+€49,569) and Tax, wage and social debts (+€9,886)
- Receivables within one year +€6,561
up €6,561 (+40.5%), from €16,196 to €22,757
of which Trade receivables: +€6,910
- Profit (loss) carried forward +€49,569
up €49,569, from €0 to €49,569
- Tax, wage and social debts +€9,886
up €9,886 (+221.1%), from €4,471 to €14,357
- Other debts +€2,785
up €2,785 (+69.6%), from €4,000 to €6,785
- Gross operating margin +€45,251
up €45,251 (+211.4%), from €21,410 to €66,662
- Taxes +€9,886
up €9,886 (+221.1%), from €4,471 to €14,357
- Financial charges +€1,492
up €1,492 (+126.2%), from €1,182 to €2,674
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 | €25,038 | €86,802 | +€61,764 | +246.7% |
| Current assets | 29/58 | €25,038 | €86,802 | +€61,764 | +246.7% |
| Amounts receivable within one year | 40/41 | €16,196 | €22,757 | +€6,561 | +40.5% |
| Trade receivables | 40 | €14,979 | €21,889 | +€6,910 | +46.1% |
| Other amounts receivable | 41 | €1,217 | €868 | -€349 | -28.7% |
| Cash at bank and in hand | 54/58 | €7,182 | €62,305 | +€55,123 | +767.5% |
| Deferred charges and accrued income | 490/1 | €1,660 | €1,740 | +€80 | +4.8% |
| Total equity and liabilities | 10/49 | €25,038 | €86,802 | +€61,764 | +246.7% |
| Equity | 10/15 | €13,110 | €62,680 | +€49,569 | +378.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,110 | €11,110 | = | 0.0% |
| Distributable reserves | 133 | €11,110 | €11,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €49,569 | +€49,569 | |
| Amounts payable | 17/49 | €11,928 | €24,122 | +€12,195 | +102.2% |
| Amounts payable within one year | 42/48 | €11,928 | €23,850 | +€11,922 | +100.0% |
| Trade debts | 44 | €3,457 | €2,709 | -€748 | -21.6% |
| Suppliers | 440/4 | €3,457 | €2,709 | -€748 | -21.6% |
| Taxes, remuneration and social security | 45 | €4,471 | €14,357 | +€9,886 | +221.1% |
| Taxes | 450/3 | €4,471 | €14,357 | +€9,886 | +221.1% |
| Other amounts payable | 47/48 | €4,000 | €6,785 | +€2,785 | +69.6% |
| Accrued charges and deferred income | 492/3 | - | €272 | +€272 | |
| Other operating charges | 640/8 | €647 | €62 | -€585 | -90.4% |
| Gross operating margin | 9900 | €21,410 | €66,662 | +€45,251 | +211.4% |
| Operating profit (loss) | 9901 | €20,763 | €66,600 | +€45,837 | +220.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,182 | €2,674 | +€1,492 | +126.2% |
| Recurring financial charges | 65 | €1,182 | €2,674 | +€1,492 | +126.2% |
| Profit (loss) for the period before taxes | 9903 | €19,581 | €63,926 | +€44,345 | +226.5% |
| Income taxes | 67/77 | €4,471 | €14,357 | +€9,886 | +221.1% |
| Profit (loss) for the period | 9904 | €15,110 | €49,569 | +€34,459 | +228.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,110 | €49,569 | +€34,459 | +228.1% |
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 30 September 2026 via checked.be.