Scheepers Hechtel: 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 Hechtel
Largest movements
- Cash -€404,937
down €404,937 (-54.1%), from €748,384 to €343,447
mainly Debts after one year (-€398,695) and Trade debts (-€300,732)
- Tangible fixed assets -€363,149
down €363,149 (-22.3%), from €1.6m to €1.3m
of which Plant, machinery and equipment: -€192,937
- Receivables within one year +€170,438
up €170,438 (+1,272%), from €13,396 to €183,834
of which Other amounts receivable: +€171,963
- Intangible fixed assets -€52,540
down €52,540 (-14.0%), from €375,554 to €323,014
- Debts after one year -€398,695
down €398,695 (-27.3%), from €1.5m to €1.1m
- Trade debts -€300,732
down €300,732 (-29.3%), from €1.0m to €726,296
- Profit (loss) carried forward +€278,045
up €278,045 (+77.0%), from -€361,253 to -€83,208
- Current portion of long-term debt -€107,747
down €107,747 (-21.3%), from €506,442 to €398,695
- Accrued charges and deferred income -€60,815
down €60,815 (-99.7%), from €61,021 to €206
- Gross operating margin +€191,481
up €191,481 (+10.4%), from €1.8m to €2.0m
- Financial income +€26,857
up €26,857 (+794%), from €3,381 to €30,238
- Staff costs +€25,253
up €25,253 (+2.1%), from €1.2m to €1.2m
- Taxes +€23,788
up €23,788 (+8,826%), from €270 to €24,058
- Financial charges -€20,904
down €20,904 (-23.6%), from €88,392 to €67,488
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 | €3,231,670 | €2,602,467 | -€629,202 | -19.5% |
| Formation expenses | 20 | €874 | €0 | -€874 | -100% |
| Fixed assets | 21/28 | €2,001,359 | €1,585,670 | -€415,689 | -20.8% |
| Intangible fixed assets | 21 | €375,554 | €323,014 | -€52,540 | -14.0% |
| Tangible fixed assets | 22/27 | €1,625,805 | €1,262,656 | -€363,149 | -22.3% |
| Plant, machinery and equipment | 23 | €443,296 | €250,359 | -€192,937 | -43.5% |
| Other tangible fixed assets | 26 | €1,182,509 | €1,012,298 | -€170,211 | -14.4% |
| Current assets | 29/58 | €1,229,437 | €1,016,797 | -€212,640 | -17.3% |
| Stocks and contracts in progress | 3 | €432,722 | €453,521 | +€20,799 | +4.8% |
| Stocks | 30/36 | €432,722 | €453,521 | +€20,799 | +4.8% |
| Amounts receivable within one year | 40/41 | €13,396 | €183,834 | +€170,438 | +1,272% |
| Trade receivables | 40 | €1,755 | €230 | -€1,525 | -86.9% |
| Other amounts receivable | 41 | €11,641 | €183,604 | +€171,963 | +1,477% |
| Cash at bank and in hand | 54/58 | €748,384 | €343,447 | -€404,937 | -54.1% |
| Deferred charges and accrued income | 490/1 | €34,935 | €35,996 | +€1,060 | +3.0% |
| Total equity and liabilities | 10/49 | €3,231,670 | €2,602,467 | -€629,202 | -19.5% |
| Equity | 10/15 | -€356,253 | -€78,208 | +€278,045 | +78.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€361,253 | -€83,208 | +€278,045 | +77.0% |
| Amounts payable | 17/49 | €3,587,923 | €2,680,675 | -€907,247 | -25.3% |
| Amounts payable after more than one year | 17 | €1,462,710 | €1,064,015 | -€398,695 | -27.3% |
| Financial debts | 170/4 | €1,462,710 | €1,064,015 | -€398,695 | -27.3% |
| Amounts payable within one year | 42/48 | €2,064,191 | €1,616,454 | -€447,737 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €506,442 | €398,695 | -€107,747 | -21.3% |
| Trade debts | 44 | €1,027,028 | €726,296 | -€300,732 | -29.3% |
| Suppliers | 440/4 | €1,027,028 | €726,296 | -€300,732 | -29.3% |
| Taxes, remuneration and social security | 45 | €310,623 | €296,554 | -€14,068 | -4.5% |
| Taxes | 450/3 | €114,133 | €123,697 | +€9,565 | +8.4% |
| Remuneration and social security | 454/9 | €196,490 | €172,857 | -€23,633 | -12.0% |
| Other amounts payable | 47/48 | €220,098 | €194,908 | -€25,190 | -11.4% |
| Accrued charges and deferred income | 492/3 | €61,021 | €206 | -€60,815 | -99.7% |
| Remuneration, social security and pensions | 62 | €1,221,338 | €1,246,591 | +€25,253 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422,945 | €419,562 | -€3,383 | -0.8% |
| Other operating charges | 640/8 | €33,656 | €20,199 | -€13,457 | -40.0% |
| Gross operating margin | 9900 | €1,834,223 | €2,025,704 | +€191,481 | +10.4% |
| Operating profit (loss) | 9901 | €156,284 | €339,352 | +€183,069 | +117% |
| Financial income | 75/76B | €3,381 | €30,238 | +€26,857 | +794% |
| Recurring financial income | 75 | €3,381 | €30,238 | +€26,857 | +794% |
| Financial charges | 65/66B | €88,392 | €67,488 | -€20,904 | -23.6% |
| Recurring financial charges | 65 | €88,392 | €67,488 | -€20,904 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €71,273 | €302,103 | +€230,830 | +324% |
| Income taxes | 67/77 | €270 | €24,058 | +€23,788 | +8,826% |
| Profit (loss) for the period | 9904 | €71,003 | €278,045 | +€207,042 | +292% |
| Profit (loss) for the period to be appropriated | 9905 | €71,003 | €278,045 | +€207,042 | +292% |
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 21 October 2026 via checked.be.