SCHEPENS-VAN HESSCHE: 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-VAN HESSCHE
Largest movements
- Cash +€7,394
up €7,394 (+32.5%), from €22,756 to €30,150
mainly Depreciation (+€12,469) and Net result for the year (+€5,138)
- Tangible fixed assets -€5,456
down €5,456 (-11.8%), from €46,113 to €40,657
of which Furniture and vehicles: -€8,875
- Receivables within one year -€2,970
down €2,970 (-6.8%), from €43,786 to €40,815
of which Other amounts receivable: -€6,211
- Debts after one year -€4,939
down €4,939 (-34.2%), from €14,448 to €9,509
- Reserves +€3,472
up €3,472 (+5.3%), from €65,021 to €68,493
- Depreciation +€7,104
up €7,104 (+132%), from €5,366 to €12,469
- Gross operating margin -€3,001
down €3,001 (-12.7%), from €23,642 to €20,641
- Other operating charges -€2,313
down €2,313 (-56.2%), from €4,117 to €1,804
- Taxes -€2,135
down €2,135 (-51.2%), from €4,172 to €2,037
- Financial income +€2,003
up €2,003 (+161%), from €1,245 to €3,248
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 | €117,022 | €116,145 | -€878 | -0.7% |
| Fixed assets | 21/28 | €46,113 | €40,657 | -€5,456 | -11.8% |
| Tangible fixed assets | 22/27 | €46,113 | €40,657 | -€5,456 | -11.8% |
| Land and buildings | 22 | €11,100 | €8,325 | -€2,775 | -25.0% |
| Plant, machinery and equipment | 23 | €794 | €398 | -€396 | -49.9% |
| Furniture and vehicles | 24 | €33,609 | €24,734 | -€8,875 | -26.4% |
| Other tangible fixed assets | 26 | €611 | €7,201 | +€6,590 | +1,078% |
| Current assets | 29/58 | €70,909 | €75,487 | +€4,578 | +6.5% |
| Stocks and contracts in progress | 3 | €4,367 | €4,522 | +€155 | +3.5% |
| Stocks | 30/36 | €4,367 | €4,522 | +€155 | +3.5% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €43,786 | €40,815 | -€2,970 | -6.8% |
| Trade receivables | 40 | €33,135 | €36,375 | +€3,240 | +9.8% |
| Other amounts receivable | 41 | €10,651 | €4,440 | -€6,211 | -58.3% |
| Cash at bank and in hand | 54/58 | €22,756 | €30,150 | +€7,394 | +32.5% |
| Total equity and liabilities | 10/49 | €117,022 | €116,145 | -€878 | -0.7% |
| Equity | 10/15 | €68,613 | €72,085 | +€3,472 | +5.1% |
| Contributions | 10/11 | €3,592 | €3,592 | = | 0.0% |
| Reserves | 13 | €65,021 | €68,493 | +€3,472 | +5.3% |
| Distributable reserves | 133 | €65,021 | €68,493 | +€3,472 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,410 | €44,060 | -€4,350 | -9.0% |
| Amounts payable after more than one year | 17 | €14,448 | €9,509 | -€4,939 | -34.2% |
| Financial debts | 170/4 | €14,448 | €9,509 | -€4,939 | -34.2% |
| Amounts payable within one year | 42/48 | €33,961 | €34,551 | +€589 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €4,772 | €4,939 | +€167 | +3.5% |
| Trade debts | 44 | €282 | €806 | +€524 | +186% |
| Suppliers | 440/4 | €282 | €806 | +€524 | +186% |
| Other amounts payable | 47/48 | €28,907 | €28,806 | -€102 | -0.4% |
| Non-recurring operating income | 76A | €9,091 | €0 | -€9,091 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,366 | €12,469 | +€7,104 | +132% |
| Other operating charges | 640/8 | €4,117 | €1,804 | -€2,313 | -56.2% |
| Gross operating margin | 9900 | €23,642 | €20,641 | -€3,001 | -12.7% |
| Operating profit (loss) | 9901 | €14,160 | €6,368 | -€7,792 | -55.0% |
| Financial income | 75/76B | €1,245 | €3,248 | +€2,003 | +161% |
| Recurring financial income | 75 | €1,245 | €3,248 | +€2,003 | +161% |
| Financial charges | 65/66B | €2,435 | €2,441 | +€6 | +0.2% |
| Recurring financial charges | 65 | €2,435 | €2,441 | +€6 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €12,970 | €7,175 | -€5,794 | -44.7% |
| Income taxes | 67/77 | €4,172 | €2,037 | -€2,135 | -51.2% |
| Profit (loss) for the period | 9904 | €8,797 | €5,138 | -€3,659 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,797 | €5,138 | -€3,659 | -41.6% |
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.