LOONBEDRIJF DE SCHEPPER JAN: what changed
LOONBEDRIJF DE SCHEPPER JAN
Largest movements
- Receivables within one year -€16,799
down €16,799 (-28.0%), from €60,054 to €43,254
of which Trade receivables: -€20,962
- Cash -€9,754
down €9,754 (-4.0%), from €243,778 to €234,024
mainly Other debts (-€26,734) and Debts after one year (-€16,456)
- Tangible fixed assets -€6,776
down €6,776 (-75.0%), from €9,035 to €2,259
- Other debts -€26,734
down €26,734 (-81.4%), from €32,862 to €6,128
- Debts after one year -€16,456
down €16,456 (-21.1%), from €77,894 to €61,438
- Reserves +€15,000
up €15,000 (+12.2%), from €123,415 to €138,415
- Tax, wage and social debts -€13,749
no longer reported in 2025 (was €13,749)
- Trade debts +€8,857
up €8,857 (+114%), from €7,787 to €16,643
- Gross operating margin -€35,165
down €35,165 (-51.0%), from €68,929 to €33,764
- Depreciation -€22,000
down €22,000 (-76.5%), from €28,776 to €6,776
- Taxes -€4,876
down €4,876 (-44.5%), from €10,966 to €6,090
- Other operating charges -€907
down €907 (-16.7%), from €5,421 to €4,514
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,152 | €290,677 | -€32,475 | -10.0% |
| Fixed assets | 21/28 | €11,985 | €5,209 | -€6,776 | -56.5% |
| Tangible fixed assets | 22/27 | €9,035 | €2,259 | -€6,776 | -75.0% |
| Furniture and vehicles | 24 | €9,035 | €2,259 | -€6,776 | -75.0% |
| Financial fixed assets | 28 | €2,950 | €2,950 | = | 0.0% |
| Current assets | 29/58 | €311,167 | €285,468 | -€25,699 | -8.3% |
| Amounts receivable within one year | 40/41 | €60,054 | €43,254 | -€16,799 | -28.0% |
| Trade receivables | 40 | €60,054 | €39,092 | -€20,962 | -34.9% |
| Other amounts receivable | 41 | - | €4,162 | +€4,162 | |
| Cash at bank and in hand | 54/58 | €243,778 | €234,024 | -€9,754 | -4.0% |
| Deferred charges and accrued income | 490/1 | €7,336 | €8,190 | +€853 | +11.6% |
| Total equity and liabilities | 10/49 | €323,152 | €290,677 | -€32,475 | -10.0% |
| Equity | 10/15 | €174,868 | €190,011 | +€15,144 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,415 | €138,415 | +€15,000 | +12.2% |
| Distributable reserves | 133 | €123,415 | €138,415 | +€15,000 | +12.2% |
| Profit (loss) carried forward | 14 | €32,853 | €32,996 | +€144 | +0.4% |
| Amounts payable | 17/49 | €148,284 | €100,665 | -€47,619 | -32.1% |
| Amounts payable after more than one year | 17 | €77,894 | €61,438 | -€16,456 | -21.1% |
| Financial debts | 170/4 | €77,894 | €61,438 | -€16,456 | -21.1% |
| Amounts payable within one year | 42/48 | €70,390 | €39,227 | -€31,163 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €15,993 | €16,456 | +€463 | +2.9% |
| Trade debts | 44 | €7,787 | €16,643 | +€8,857 | +114% |
| Suppliers | 440/4 | €7,787 | €16,643 | +€8,857 | +114% |
| Taxes, remuneration and social security | 45 | €13,749 | - | -€13,749 | |
| Taxes | 450/3 | €13,749 | - | -€13,749 | |
| Other amounts payable | 47/48 | €32,862 | €6,128 | -€26,734 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,776 | €6,776 | -€22,000 | -76.5% |
| Other operating charges | 640/8 | €5,421 | €4,514 | -€907 | -16.7% |
| Gross operating margin | 9900 | €68,929 | €33,764 | -€35,165 | -51.0% |
| Operating profit (loss) | 9901 | €34,732 | €22,474 | -€12,257 | -35.3% |
| Financial income | 75/76B | €1,137 | €1,349 | +€212 | +18.6% |
| Recurring financial income | 75 | €1,137 | €1,349 | +€212 | +18.6% |
| Financial charges | 65/66B | €3,070 | €2,590 | -€480 | -15.6% |
| Recurring financial charges | 65 | €3,070 | €2,590 | -€480 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €32,799 | €21,234 | -€11,565 | -35.3% |
| Income taxes | 67/77 | €10,966 | €6,090 | -€4,876 | -44.5% |
| Profit (loss) for the period | 9904 | €21,833 | €15,144 | -€6,689 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,833 | €15,144 | -€6,689 | -30.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.