SCHEPENS DIETER: 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.
SCHEPENS DIETER
Largest movements
- Cash -€12,729
down €12,729 (-50.4%), from €25,273 to €12,544
mainly Contributions, distributions and other (-€38,142) and Trade debts (-€20,335)
- Tangible fixed assets -€2,459
down €2,459 (-7.2%), from €33,987 to €31,528
of which Furniture and vehicles: -€1,889
- Receivables within one year -€2,293
down €2,293 (-20.3%), from €11,283 to €8,990
of which Other amounts receivable: -€2,529
- Profit (loss) carried forward -€27,733
down €27,733 (-72.7%), from €38,142 to €10,409
- Other debts +€27,371
up €27,371, from €0 to €27,371
- Trade debts -€20,335
down €20,335 (-100%), from €20,335 to €0
- Current portion of long-term debt +€6,494
up €6,494 (+177%), from €3,663 to €10,157
- Tax, wage and social debts -€3,223
down €3,223 (-66.3%), from €4,861 to €1,638
- Depreciation +€8,452
up €8,452 (+152%), from €5,560 to €14,012
- Gross operating margin -€4,155
down €4,155 (-12.2%), from €34,143 to €29,988
- Taxes -€2,959
down €2,959 (-47.9%), from €6,174 to €3,215
- Financial charges +€1,140
up €1,140 (+450%), from €254 to €1,394
- Other operating charges +€600
up €600 (+164%), from €365 to €965
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 | €70,929 | €53,407 | -€17,522 | -24.7% |
| Fixed assets | 21/28 | €33,987 | €31,528 | -€2,459 | -7.2% |
| Tangible fixed assets | 22/27 | €33,987 | €31,528 | -€2,459 | -7.2% |
| Plant, machinery and equipment | 23 | €5,465 | €4,895 | -€570 | -10.4% |
| Furniture and vehicles | 24 | €28,522 | €26,633 | -€1,889 | -6.6% |
| Current assets | 29/58 | €36,942 | €21,879 | -€15,063 | -40.8% |
| Amounts receivable within one year | 40/41 | €11,283 | €8,990 | -€2,293 | -20.3% |
| Trade receivables | 40 | €6,969 | €7,205 | +€236 | +3.4% |
| Other amounts receivable | 41 | €4,314 | €1,785 | -€2,529 | -58.6% |
| Cash at bank and in hand | 54/58 | €25,273 | €12,544 | -€12,729 | -50.4% |
| Deferred charges and accrued income | 490/1 | €387 | €345 | -€42 | -10.9% |
| Total equity and liabilities | 10/49 | €70,929 | €53,407 | -€17,522 | -24.7% |
| Equity | 10/15 | €41,142 | €13,409 | -€27,733 | -67.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,142 | €10,409 | -€27,733 | -72.7% |
| Amounts payable | 17/49 | €29,787 | €39,997 | +€10,210 | +34.3% |
| Amounts payable after more than one year | 17 | €927 | €785 | -€143 | -15.4% |
| Financial debts | 170/4 | €927 | €785 | -€143 | -15.4% |
| Amounts payable within one year | 42/48 | €28,860 | €39,166 | +€10,306 | +35.7% |
| Current portion of amounts payable after more than one year | 42 | €3,663 | €10,157 | +€6,494 | +177% |
| Trade debts | 44 | €20,335 | €0 | -€20,335 | -100% |
| Suppliers | 440/4 | €20,335 | €0 | -€20,335 | -100% |
| Taxes, remuneration and social security | 45 | €4,861 | €1,638 | -€3,223 | -66.3% |
| Taxes | 450/3 | €4,861 | €1,638 | -€3,223 | -66.3% |
| Other amounts payable | 47/48 | €0 | €27,371 | +€27,371 | |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,560 | €14,012 | +€8,452 | +152% |
| Other operating charges | 640/8 | €365 | €965 | +€600 | +164% |
| Gross operating margin | 9900 | €34,143 | €29,988 | -€4,155 | -12.2% |
| Operating profit (loss) | 9901 | €28,218 | €15,011 | -€13,207 | -46.8% |
| Financial income | 75/76B | €6 | €7 | +€1 | +13.3% |
| Recurring financial income | 75 | €6 | €7 | +€1 | +13.3% |
| Financial charges | 65/66B | €254 | €1,394 | +€1,140 | +450% |
| Recurring financial charges | 65 | €254 | €1,394 | +€1,140 | +450% |
| Profit (loss) for the period before taxes | 9903 | €27,970 | €13,624 | -€14,346 | -51.3% |
| Income taxes | 67/77 | €6,174 | €3,215 | -€2,959 | -47.9% |
| Profit (loss) for the period | 9904 | €21,797 | €10,409 | -€11,387 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,797 | €10,409 | -€11,387 | -52.2% |
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 14 October 2026 via checked.be.