LARISSA 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.
LARISSA SCHEPERS
Largest movements
- Current investments +€50,000
up €50,000 (+20.0%), from €250,000 to €300,000
- Cash +€39,634
up €39,634 (+64.2%), from €61,758 to €101,392
mainly Other debts (+€292,459) and Net result for the year (+€113,155)
- Receivables within one year -€28,290
down €28,290 (-57.0%), from €49,590 to €21,300
of which Trade receivables: -€34,690
- Tangible fixed assets +€5,407
up €5,407 (+559.3%), from €967 to €6,373
- Other debts +€292,459
up €292,459 (+7089.6%), from €4,125 to €296,584
- Reserves -€232,500
down €232,500 (-67.4%), from €345,000 to €112,500
- Accrued charges and deferred income +€7,452
up €7,452 (+745.2%), from €1,000 to €8,452
- Gross operating margin -€162,628
down €162,628 (-50.4%), from €322,849 to €160,221
- Taxes -€45,118
down €45,118 (-57.2%), from €78,819 to €33,701
- Financial charges +€8,616
up €8,616 (+405.2%), from €2,126 to €10,742
- Financial income -€6,183
down €6,183 (-99.1%), from €6,241 to €58
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.
Cash bridge derived
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 | €362,315 | €432,180 | +€69,865 | +19.3% |
| Fixed assets | 21/28 | €967 | €6,373 | +€5,407 | +559.3% |
| Tangible fixed assets | 22/27 | €967 | €6,373 | +€5,407 | +559.3% |
| Furniture and vehicles | 24 | €967 | €6,373 | +€5,407 | +559.3% |
| Current assets | 29/58 | €361,348 | €425,807 | +€64,458 | +17.8% |
| Amounts receivable within one year | 40/41 | €49,590 | €21,300 | -€28,290 | -57.0% |
| Trade receivables | 40 | €34,690 | - | -€34,690 | |
| Other amounts receivable | 41 | €14,900 | €21,300 | +€6,400 | +43.0% |
| Current investments | 50/53 | €250,000 | €300,000 | +€50,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €61,758 | €101,392 | +€39,634 | +64.2% |
| Deferred charges and accrued income | 490/1 | - | €3,115 | +€3,115 | |
| Total equity and liabilities | 10/49 | €362,315 | €432,180 | +€69,865 | +19.3% |
| Equity | 10/15 | €353,858 | €119,513 | -€234,345 | -66.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €345,000 | €112,500 | -€232,500 | -67.4% |
| Distributable reserves | 133 | €345,000 | €112,500 | -€232,500 | -67.4% |
| Profit (loss) carried forward | 14 | €3,858 | €2,013 | -€1,845 | -47.8% |
| Amounts payable | 17/49 | €8,457 | €312,667 | +€304,210 | +3597.0% |
| Amounts payable within one year | 42/48 | €7,457 | €304,216 | +€296,759 | +3979.4% |
| Trade debts | 44 | €107 | €213 | +€106 | +98.9% |
| Suppliers | 440/4 | €107 | €213 | +€106 | +98.9% |
| Taxes, remuneration and social security | 45 | €3,225 | €7,419 | +€4,194 | +130.0% |
| Taxes | 450/3 | €3,225 | €7,419 | +€4,194 | +130.0% |
| Other amounts payable | 47/48 | €4,125 | €296,584 | +€292,459 | +7089.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €8,452 | +€7,452 | +745.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €1,819 | +€958 | +111.2% |
| Other operating charges | 640/8 | €1,220 | €862 | -€357 | -29.3% |
| Gross operating margin | 9900 | €322,849 | €160,221 | -€162,628 | -50.4% |
| Operating profit (loss) | 9901 | €320,768 | €157,540 | -€163,228 | -50.9% |
| Financial income | 75/76B | €6,241 | €58 | -€6,183 | -99.1% |
| Recurring financial income | 75 | €6,241 | €58 | -€6,183 | -99.1% |
| Financial charges | 65/66B | €2,126 | €10,742 | +€8,616 | +405.2% |
| Recurring financial charges | 65 | €2,126 | €10,742 | +€8,616 | +405.2% |
| Profit (loss) for the period before taxes | 9903 | €324,882 | €146,855 | -€178,027 | -54.8% |
| Income taxes | 67/77 | €78,819 | €33,701 | -€45,118 | -57.2% |
| Profit (loss) for the period | 9904 | €246,064 | €113,155 | -€132,909 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €246,064 | €113,155 | -€132,909 | -54.0% |
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 9 October 2026 via checked.be.