Laswerken 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.
Laswerken Schepers
Largest movements
- Tangible fixed assets +€261,298
up €261,298 (+476%), from €54,945 to €316,243
of which Land and buildings: +€244,489
- Cash -€36,807
down €36,807 (-70.6%), from €52,121 to €15,314
mainly Investment in fixed assets (net) (-€286,504) and Receivables within one year (-€11,890)
- Receivables within one year +€11,890
up €11,890 (+67.2%), from €17,700 to €29,590
of which Trade receivables: +€11,310
- Debts after one year +€235,628
up €235,628 (+2,779%), from €8,477 to €244,105
- Profit (loss) carried forward -€8,500
down €8,500 (-10.2%), from €82,987 to €74,487
- Reserves +€6,207
up €6,207 (+32.8%), from €18,947 to €25,154
- Current portion of long-term debt +€5,700
up €5,700 (+98.5%), from €5,789 to €11,488
- Purchases and services +€22,105
up €22,105 (+17.3%), from €127,883 to €149,988
- Gross operating margin -€14,597
down €14,597 (-27.1%), from €53,956 to €39,359
- Taxes -€8,573
down €8,573 (-92.4%), from €9,282 to €709
- Financial charges +€5,209
up €5,209 (+933%), from €558 to €5,768
- Depreciation +€2,528
up €2,528 (+10.8%), from €23,514 to €26,042
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 | €126,268 | €362,445 | +€236,177 | +187% |
| Fixed assets | 21/28 | €55,781 | €316,243 | +€260,462 | +467% |
| Intangible fixed assets | 21 | €836 | - | -€836 | |
| Tangible fixed assets | 22/27 | €54,945 | €316,243 | +€261,298 | +476% |
| Land and buildings | 22 | €13,365 | €257,854 | +€244,489 | +1,829% |
| Plant, machinery and equipment | 23 | €18,063 | €13,006 | -€5,057 | -28.0% |
| Furniture and vehicles | 24 | €22,767 | €44,933 | +€22,166 | +97.4% |
| Other tangible fixed assets | 26 | €750 | €450 | -€300 | -40.0% |
| Current assets | 29/58 | €70,487 | €46,202 | -€24,285 | -34.5% |
| Amounts receivable within one year | 40/41 | €17,700 | €29,590 | +€11,890 | +67.2% |
| Trade receivables | 40 | €13,226 | €24,536 | +€11,310 | +85.5% |
| Other amounts receivable | 41 | €4,474 | €5,054 | +€580 | +13.0% |
| Cash at bank and in hand | 54/58 | €52,121 | €15,314 | -€36,807 | -70.6% |
| Deferred charges and accrued income | 490/1 | €666 | €1,299 | +€632 | +94.9% |
| Total equity and liabilities | 10/49 | €126,268 | €362,445 | +€236,177 | +187% |
| Equity | 10/15 | €102,934 | €100,640 | -€2,293 | -2.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,947 | €25,154 | +€6,207 | +32.8% |
| Distributable reserves | 133 | €18,947 | €25,154 | +€6,207 | +32.8% |
| Profit (loss) carried forward | 14 | €82,987 | €74,487 | -€8,500 | -10.2% |
| Amounts payable | 17/49 | €23,334 | €261,805 | +€238,470 | +1,022% |
| Amounts payable after more than one year | 17 | €8,477 | €244,105 | +€235,628 | +2,779% |
| Financial debts | 170/4 | €8,477 | €244,105 | +€235,628 | +2,779% |
| Amounts payable within one year | 42/48 | €14,857 | €17,700 | +€2,843 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €5,789 | €11,488 | +€5,700 | +98.5% |
| Trade debts | 44 | €5,786 | €3,931 | -€1,855 | -32.1% |
| Suppliers | 440/4 | €5,786 | €3,931 | -€1,855 | -32.1% |
| Taxes, remuneration and social security | 45 | €3,282 | €2,195 | -€1,088 | -33.1% |
| Taxes | 450/3 | €3,282 | €2,195 | -€1,088 | -33.1% |
| Other amounts payable | 47/48 | - | €86 | +€86 | |
| Non-recurring operating income | 76A | - | €4,027 | +€4,027 | |
| Goods, raw materials, services and sundry goods | 60/61 | €127,883 | €149,988 | +€22,105 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,514 | €26,042 | +€2,528 | +10.8% |
| Other operating charges | 640/8 | €1,662 | €1,469 | -€193 | -11.6% |
| Gross operating margin | 9900 | €53,956 | €39,359 | -€14,597 | -27.1% |
| Operating profit (loss) | 9901 | €28,780 | €11,848 | -€16,933 | -58.8% |
| Financial income | 75/76B | €7 | €836 | +€828 | +11,270% |
| Recurring financial income | 75 | €7 | €836 | +€828 | +11,270% |
| Financial charges | 65/66B | €558 | €5,768 | +€5,209 | +933% |
| Recurring financial charges | 65 | €558 | €5,768 | +€5,209 | +933% |
| Profit (loss) for the period before taxes | 9903 | €28,229 | €6,916 | -€21,313 | -75.5% |
| Income taxes | 67/77 | €9,282 | €709 | -€8,573 | -92.4% |
| Profit (loss) for the period | 9904 | €18,947 | €6,207 | -€12,740 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,947 | €6,207 | -€12,740 | -67.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.