SCHEPENS G: 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.
SCHEPENS G
Largest movements
- Cash +€7,601
up €7,601 (+152.9%), from €4,971 to €12,572
mainly Depreciation (+€6,294) and Receivables within one year (+€2,240)
- Tangible fixed assets -€6,294
down €6,294 (-23.1%), from €27,302 to €21,008
of which Furniture and vehicles: -€5,909
- Receivables within one year -€2,240
down €2,240 (-89.7%), from €2,498 to €258
of which Other amounts receivable: -€1,434
- Debts after one year -€4,214
down €4,214 (-39.8%), from €10,583 to €6,369
- Profit (loss) carried forward +€1,854
up €1,854 (+53.2%), from -€3,485 to -€1,631
- Other debts +€1,058
up €1,058 (+85.4%), from €1,239 to €2,298
- Gross operating margin -€3,467
down €3,467 (-24.3%), from €14,279 to €10,812
- Depreciation +€2,282
up €2,282 (+56.9%), from €4,011 to €6,294
- Taxes -€939
down €939 (-38.1%), from €2,466 to €1,527
- Financial charges +€183
up €183 (+28.5%), from €642 to €824
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 | €34,884 | €33,935 | -€949 | -2.7% |
| Fixed assets | 21/28 | €27,302 | €21,008 | -€6,294 | -23.1% |
| Tangible fixed assets | 22/27 | €27,302 | €21,008 | -€6,294 | -23.1% |
| Plant, machinery and equipment | 23 | €1,682 | €1,297 | -€385 | -22.9% |
| Furniture and vehicles | 24 | €25,620 | €19,711 | -€5,909 | -23.1% |
| Current assets | 29/58 | €7,583 | €12,927 | +€5,344 | +70.5% |
| Amounts receivable within one year | 40/41 | €2,498 | €258 | -€2,240 | -89.7% |
| Trade receivables | 40 | €1,063 | €258 | -€806 | -75.7% |
| Other amounts receivable | 41 | €1,434 | - | -€1,434 | |
| Cash at bank and in hand | 54/58 | €4,971 | €12,572 | +€7,601 | +152.9% |
| Deferred charges and accrued income | 490/1 | €114 | €97 | -€17 | -15.0% |
| Total equity and liabilities | 10/49 | €34,884 | €33,935 | -€949 | -2.7% |
| Equity | 10/15 | €16,515 | €18,369 | +€1,854 | +11.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,485 | -€1,631 | +€1,854 | +53.2% |
| Amounts payable | 17/49 | €18,369 | €15,565 | -€2,804 | -15.3% |
| Amounts payable after more than one year | 17 | €10,583 | €6,369 | -€4,214 | -39.8% |
| Financial debts | 170/4 | €10,583 | €6,369 | -€4,214 | -39.8% |
| Amounts payable within one year | 42/48 | €7,786 | €9,196 | +€1,410 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €3,995 | €4,214 | +€219 | +5.5% |
| Trade debts | 44 | €769 | €657 | -€113 | -14.6% |
| Suppliers | 440/4 | €769 | €657 | -€113 | -14.6% |
| Taxes, remuneration and social security | 45 | €1,782 | €2,028 | +€245 | +13.8% |
| Taxes | 450/3 | €1,782 | €2,028 | +€245 | +13.8% |
| Other amounts payable | 47/48 | €1,239 | €2,298 | +€1,058 | +85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,011 | €6,294 | +€2,282 | +56.9% |
| Other operating charges | 640/8 | €328 | €312 | -€16 | -4.8% |
| Gross operating margin | 9900 | €14,279 | €10,812 | -€3,467 | -24.3% |
| Operating profit (loss) | 9901 | €9,939 | €4,206 | -€5,733 | -57.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €642 | €824 | +€183 | +28.5% |
| Recurring financial charges | 65 | €642 | €824 | +€183 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €9,299 | €3,382 | -€5,917 | -63.6% |
| Income taxes | 67/77 | €2,466 | €1,527 | -€939 | -38.1% |
| Profit (loss) for the period | 9904 | €6,833 | €1,854 | -€4,978 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,833 | €1,854 | -€4,978 | -72.9% |
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 29 September 2026 via checked.be.