SCHEEPERS CV: 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 CV
Largest movements
- Receivables within one year -€80,921
down €80,921 (-37.7%), from €214,545 to €133,624
of which Trade receivables: -€95,273
- Cash +€14,381
up €14,381 (+165.7%), from €8,678 to €23,059
mainly Receivables within one year (+€80,921) and Depreciation (+€9,237)
- Tangible fixed assets -€7,902
down €7,902 (-52.9%), from €14,950 to €7,049
of which Furniture and vehicles: -€8,670
- Trade debts -€53,118
down €53,118 (-49.1%), from €108,212 to €55,093
- Tax, wage and social debts -€10,494
down €10,494 (-77.4%), from €13,553 to €3,059
of which Taxes: -€8,210
- Current portion of long-term debt -€5,354
down €5,354 (-15.6%), from €34,386 to €29,032
- Debts after one year -€4,032
no longer reported in 2025 (was €4,032)
- Gross operating margin -€19,666
down €19,666 (-50.9%), from €38,631 to €18,965
- Taxes -€4,269
down €4,269 (-65.1%), from €6,555 to €2,286
- Other operating charges +€2,191
up €2,191 (+57.6%), from €3,802 to €5,993
- Financial income +€1,755
up €1,755 (+201.7%), from €870 to €2,625
- Financial charges -€1,105
down €1,105 (-21.5%), from €5,137 to €4,032
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 | €239,131 | €165,377 | -€73,754 | -30.8% |
| Formation expenses | 20 | €754 | €563 | -€190 | -25.2% |
| Fixed assets | 21/28 | €14,950 | €7,049 | -€7,902 | -52.9% |
| Tangible fixed assets | 22/27 | €14,950 | €7,049 | -€7,902 | -52.9% |
| Plant, machinery and equipment | 23 | €541 | €1,309 | +€768 | +142.0% |
| Furniture and vehicles | 24 | €14,410 | €5,740 | -€8,670 | -60.2% |
| Current assets | 29/58 | €223,427 | €157,765 | -€65,662 | -29.4% |
| Stocks and contracts in progress | 3 | €173 | - | -€173 | |
| Stocks | 30/36 | €173 | - | -€173 | |
| Amounts receivable within one year | 40/41 | €214,545 | €133,624 | -€80,921 | -37.7% |
| Trade receivables | 40 | €166,866 | €71,593 | -€95,273 | -57.1% |
| Other amounts receivable | 41 | €47,679 | €62,031 | +€14,352 | +30.1% |
| Cash at bank and in hand | 54/58 | €8,678 | €23,059 | +€14,381 | +165.7% |
| Deferred charges and accrued income | 490/1 | €31 | €1,082 | +€1,050 | +3341.2% |
| Total equity and liabilities | 10/49 | €239,131 | €165,377 | -€73,754 | -30.8% |
| Equity | 10/15 | €78,150 | €78,193 | +€43 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €499 | €499 | = | 0.0% |
| Distributable reserves | 133 | €499 | €499 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,051 | €59,094 | +€43 | +0.1% |
| Amounts payable | 17/49 | €160,981 | €87,185 | -€73,797 | -45.8% |
| Amounts payable after more than one year | 17 | €4,032 | - | -€4,032 | |
| Financial debts | 170/4 | €4,032 | - | -€4,032 | |
| Amounts payable within one year | 42/48 | €156,151 | €87,185 | -€68,966 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €34,386 | €29,032 | -€5,354 | -15.6% |
| Trade debts | 44 | €108,212 | €55,093 | -€53,118 | -49.1% |
| Suppliers | 440/4 | €108,212 | €55,093 | -€53,118 | -49.1% |
| Taxes, remuneration and social security | 45 | €13,553 | €3,059 | -€10,494 | -77.4% |
| Taxes | 450/3 | €11,269 | €3,059 | -€8,210 | -72.9% |
| Remuneration and social security | 454/9 | €2,284 | - | -€2,284 | |
| Accrued charges and deferred income | 492/3 | €798 | - | -€798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,110 | €9,237 | +€127 | +1.4% |
| Other operating charges | 640/8 | €3,802 | €5,993 | +€2,191 | +57.6% |
| Gross operating margin | 9900 | €38,631 | €18,965 | -€19,666 | -50.9% |
| Operating profit (loss) | 9901 | €25,720 | €3,736 | -€21,984 | -85.5% |
| Financial income | 75/76B | €870 | €2,625 | +€1,755 | +201.7% |
| Recurring financial income | 75 | €870 | €2,625 | +€1,755 | +201.7% |
| Financial charges | 65/66B | €5,137 | €4,032 | -€1,105 | -21.5% |
| Recurring financial charges | 65 | €5,137 | €4,032 | -€1,105 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €21,452 | €2,329 | -€19,124 | -89.1% |
| Income taxes | 67/77 | €6,555 | €2,286 | -€4,269 | -65.1% |
| Profit (loss) for the period | 9904 | €14,897 | €43 | -€14,854 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,897 | €43 | -€14,854 | -99.7% |
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 12 October 2026 via checked.be.