Scheepers Consultancy: 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.
Scheepers Consultancy
Largest movements
- Cash +€8,375
up €8,375 (+67.5%), from €12,399 to €20,774
mainly Depreciation (+€7,497) and Other debts (+€1,380)
- Tangible fixed assets -€7,497
down €7,497 (-57.1%), from €13,134 to €5,637
- Other debts +€1,380
up €1,380 (+4.6%), from €29,712 to €31,093
- Profit (loss) carried forward -€943
down €943 (-5.6%), from -€16,877 to -€17,820
- Tax, wage and social debts +€680
up €680 (+266%), from €256 to €936
- Gross operating margin +€3,435
up €3,435 (+73.7%), from €4,662 to €8,097
- Taxes +€737
up €737 (+288%), from €256 to €993
- Other operating charges -€601
down €601 (-53.6%), from €1,121 to €520
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 | €25,991 | €27,091 | +€1,100 | +4.2% |
| Fixed assets | 21/28 | €13,134 | €5,637 | -€7,497 | -57.1% |
| Tangible fixed assets | 22/27 | €13,134 | €5,637 | -€7,497 | -57.1% |
| Furniture and vehicles | 24 | €13,134 | €5,637 | -€7,497 | -57.1% |
| Current assets | 29/58 | €12,857 | €21,454 | +€8,597 | +66.9% |
| Amounts receivable within one year | 40/41 | €457 | €679 | +€222 | +48.5% |
| Trade receivables | 40 | - | €220 | +€220 | |
| Other amounts receivable | 41 | €457 | €459 | +€2 | +0.4% |
| Cash at bank and in hand | 54/58 | €12,399 | €20,774 | +€8,375 | +67.5% |
| Total equity and liabilities | 10/49 | €25,991 | €27,091 | +€1,100 | +4.2% |
| Equity | 10/15 | -€4,286 | -€5,229 | -€943 | -22.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €191 | €191 | = | 0.0% |
| Non-distributable reserves | 130/1 | €191 | €191 | = | 0.0% |
| Reserves not available under the articles | 1311 | €191 | €191 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,877 | -€17,820 | -€943 | -5.6% |
| Amounts payable | 17/49 | €30,277 | €32,320 | +€2,043 | +6.7% |
| Amounts payable within one year | 42/48 | €30,277 | €32,320 | +€2,043 | +6.7% |
| Trade debts | 44 | €309 | €290 | -€18 | -5.9% |
| Suppliers | 440/4 | €309 | €290 | -€18 | -5.9% |
| Taxes, remuneration and social security | 45 | €256 | €936 | +€680 | +266% |
| Taxes | 450/3 | €256 | €936 | +€680 | +266% |
| Other amounts payable | 47/48 | €29,712 | €31,093 | +€1,380 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,559 | €7,497 | -€62 | -0.8% |
| Other operating charges | 640/8 | €1,121 | €520 | -€601 | -53.6% |
| Gross operating margin | 9900 | €4,662 | €8,097 | +€3,435 | +73.7% |
| Operating profit (loss) | 9901 | -€4,018 | €80 | +€4,098 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €30 | €30 | +€0 | +0.8% |
| Recurring financial charges | 65 | €30 | €30 | +€0 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,048 | €50 | +€4,098 | |
| Income taxes | 67/77 | €256 | €993 | +€737 | +288% |
| Profit (loss) for the period | 9904 | -€4,304 | -€943 | +€3,361 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,304 | -€943 | +€3,361 | +78.1% |
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 29 October 2026 via checked.be.