SALONS DE SCHEPPER: 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.
SALONS DE SCHEPPER
Largest movements
- Receivables within one year +€78,914
up €78,914 (+26.1%), from €302,163 to €381,077
of which Trade receivables: +€58,360
- Cash -€28,344
down €28,344 (-41.1%), from €68,913 to €40,569
mainly Receivables within one year (-€78,914) and Debts after one year (-€25,187)
- Tangible fixed assets -€16,466
down €16,466 (-19.3%), from €85,195 to €68,730
of which Land and buildings: -€9,808
- Profit (loss) carried forward +€51,129
up €51,129 (+22.9%), from €223,498 to €274,627
- Debts after one year -€25,187
down €25,187 (-34.2%), from €73,676 to €48,489
of which Financial debts: -€23,463
- Tax, wage and social debts -€20,323
down €20,323 (-53.2%), from €38,205 to €17,882
of which Remuneration and social security: -€18,160
- Trade debts +€17,573
up €17,573 (+138.8%), from €12,658 to €30,230
- Current portion of long-term debt +€11,732
new in 2025: €11,732
- Gross operating margin +€26,468
up €26,468 (+15.7%), from €168,327 to €194,794
- Depreciation -€5,683
down €5,683 (-25.7%), from €22,149 to €16,466
- Staff costs +€3,350
up €3,350 (+3.5%), from €97,089 to €100,439
- Other operating charges +€2,666
up €2,666 (+97.6%), from €2,731 to €5,397
- Taxes -€2,529
down €2,529 (-11.3%), from €22,403 to €19,875
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 | €460,501 | €494,606 | +€34,105 | +7.4% |
| Fixed assets | 21/28 | €85,195 | €68,730 | -€16,466 | -19.3% |
| Tangible fixed assets | 22/27 | €85,195 | €68,730 | -€16,466 | -19.3% |
| Land and buildings | 22 | €52,539 | €42,731 | -€9,808 | -18.7% |
| Plant, machinery and equipment | 23 | €32,656 | €25,999 | -€6,657 | -20.4% |
| Current assets | 29/58 | €375,306 | €425,876 | +€50,571 | +13.5% |
| Amounts receivable within one year | 40/41 | €302,163 | €381,077 | +€78,914 | +26.1% |
| Trade receivables | 40 | €153,081 | €211,441 | +€58,360 | +38.1% |
| Other amounts receivable | 41 | €149,083 | €169,637 | +€20,554 | +13.8% |
| Cash at bank and in hand | 54/58 | €68,913 | €40,569 | -€28,344 | -41.1% |
| Deferred charges and accrued income | 490/1 | €4,230 | €4,230 | = | 0.0% |
| Total equity and liabilities | 10/49 | €460,501 | €494,606 | +€34,105 | +7.4% |
| Equity | 10/15 | €334,754 | €385,883 | +€51,129 | +15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,056 | €105,056 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €102,196 | €102,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223,498 | €274,627 | +€51,129 | +22.9% |
| Amounts payable | 17/49 | €125,747 | €108,723 | -€17,025 | -13.5% |
| Amounts payable after more than one year | 17 | €73,676 | €48,489 | -€25,187 | -34.2% |
| Financial debts | 170/4 | €36,761 | €13,298 | -€23,463 | -63.8% |
| Other amounts payable | 178/9 | €36,914 | €35,191 | -€1,724 | -4.7% |
| Amounts payable within one year | 42/48 | €52,072 | €60,234 | +€8,162 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,732 | +€11,732 | |
| Trade debts | 44 | €12,658 | €30,230 | +€17,573 | +138.8% |
| Suppliers | 440/4 | €12,658 | €30,230 | +€17,573 | +138.8% |
| Taxes, remuneration and social security | 45 | €38,205 | €17,882 | -€20,323 | -53.2% |
| Taxes | 450/3 | €20,045 | €17,882 | -€2,163 | -10.8% |
| Remuneration and social security | 454/9 | €18,160 | - | -€18,160 | |
| Other amounts payable | 47/48 | €1,210 | €391 | -€819 | -67.7% |
| Remuneration, social security and pensions | 62 | €97,089 | €100,439 | +€3,350 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,149 | €16,466 | -€5,683 | -25.7% |
| Other operating charges | 640/8 | €2,731 | €5,397 | +€2,666 | +97.6% |
| Gross operating margin | 9900 | €168,327 | €194,794 | +€26,468 | +15.7% |
| Operating profit (loss) | 9901 | €46,357 | €72,493 | +€26,136 | +56.4% |
| Financial income | 75/76B | €11 | €3 | -€8 | -73.1% |
| Recurring financial income | 75 | €11 | €3 | -€8 | -73.1% |
| Financial charges | 65/66B | €2,239 | €1,492 | -€748 | -33.4% |
| Recurring financial charges | 65 | €2,239 | €1,492 | -€748 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €44,129 | €71,004 | +€26,875 | +60.9% |
| Income taxes | 67/77 | €22,403 | €19,875 | -€2,529 | -11.3% |
| Profit (loss) for the period | 9904 | €21,726 | €51,129 | +€29,404 | +135.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,726 | €51,129 | +€29,404 | +135.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.