SCHEPERS CONSTRUCT: 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.
SCHEPERS CONSTRUCT
Largest movements
- Tangible fixed assets +€41,969
up €41,969 (+692.8%), from €6,058 to €48,027
of which Leasing and similar rights: +€42,110
- Receivables within one year -€32,574
down €32,574 (-51.8%), from €62,894 to €30,321
of which Other amounts receivable: -€20,333
- Cash -€2,997
down €2,997 (-26.5%), from €11,302 to €8,304
mainly Investment in fixed assets (net) (-€48,540) and Trade debts (-€25,306)
- Debts after one year +€33,512
new in 2025: €33,512
- Trade debts -€25,306
down €25,306 (-72.0%), from €35,161 to €9,855
- Other debts -€12,000
down €12,000 (-80.0%), from €15,000 to €3,000
- Current portion of long-term debt +€9,039
new in 2025: €9,039
- Reserves +€4,027
up €4,027 (+14.8%), from €27,170 to €31,197
- Depreciation +€5,600
up €5,600 (+576.9%), from €971 to €6,571
- Gross operating margin -€4,510
down €4,510 (-22.6%), from €19,938 to €15,428
- Taxes -€3,823
down €3,823 (-94.9%), from €4,027 to €204
- Financial charges +€1,030
up €1,030 (+1473.9%), from €70 to €1,100
- Financial income +€226
up €226 (+103.8%), from €217 to €443
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 | €82,985 | €89,475 | +€6,490 | +7.8% |
| Fixed assets | 21/28 | €6,058 | €48,027 | +€41,969 | +692.8% |
| Tangible fixed assets | 22/27 | €6,058 | €48,027 | +€41,969 | +692.8% |
| Plant, machinery and equipment | 23 | €5,712 | €5,008 | -€704 | -12.3% |
| Furniture and vehicles | 24 | €346 | €909 | +€563 | +162.9% |
| Leasing and similar rights | 25 | - | €42,110 | +€42,110 | |
| Current assets | 29/58 | €76,927 | €41,448 | -€35,479 | -46.1% |
| Stocks and contracts in progress | 3 | €1,846 | €2,246 | +€400 | +21.7% |
| Stocks | 30/36 | €1,846 | €2,246 | +€400 | +21.7% |
| Amounts receivable within one year | 40/41 | €62,894 | €30,321 | -€32,574 | -51.8% |
| Trade receivables | 40 | €34,456 | €22,216 | -€12,240 | -35.5% |
| Other amounts receivable | 41 | €28,438 | €8,105 | -€20,333 | -71.5% |
| Cash at bank and in hand | 54/58 | €11,302 | €8,304 | -€2,997 | -26.5% |
| Deferred charges and accrued income | 490/1 | €886 | €577 | -€308 | -34.8% |
| Total equity and liabilities | 10/49 | €82,985 | €89,475 | +€6,490 | +7.8% |
| Equity | 10/15 | €29,170 | €33,197 | +€4,027 | +13.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,170 | €31,197 | +€4,027 | +14.8% |
| Distributable reserves | 133 | €27,170 | €31,197 | +€4,027 | +14.8% |
| Amounts payable | 17/49 | €53,815 | €56,277 | +€2,462 | +4.6% |
| Amounts payable after more than one year | 17 | - | €33,512 | +€33,512 | |
| Financial debts | 170/4 | - | €33,512 | +€33,512 | |
| Amounts payable within one year | 42/48 | €53,429 | €22,766 | -€30,663 | -57.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,039 | +€9,039 | |
| Trade debts | 44 | €35,161 | €9,855 | -€25,306 | -72.0% |
| Suppliers | 440/4 | €35,161 | €9,855 | -€25,306 | -72.0% |
| Taxes, remuneration and social security | 45 | €3,269 | €872 | -€2,396 | -73.3% |
| Taxes | 450/3 | €3,269 | €872 | -€2,396 | -73.3% |
| Other amounts payable | 47/48 | €15,000 | €3,000 | -€12,000 | -80.0% |
| Accrued charges and deferred income | 492/3 | €386 | - | -€386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €971 | €6,571 | +€5,600 | +576.9% |
| Other operating charges | 640/8 | €848 | €968 | +€120 | +14.2% |
| Gross operating margin | 9900 | €19,938 | €15,428 | -€4,510 | -22.6% |
| Operating profit (loss) | 9901 | €18,119 | €7,889 | -€10,230 | -56.5% |
| Financial income | 75/76B | €217 | €443 | +€226 | +103.8% |
| Recurring financial income | 75 | €217 | €443 | +€226 | +103.8% |
| Financial charges | 65/66B | €70 | €1,100 | +€1,030 | +1473.9% |
| Recurring financial charges | 65 | €70 | €1,100 | +€1,030 | +1473.9% |
| Profit (loss) for the period before taxes | 9903 | €18,266 | €7,232 | -€11,035 | -60.4% |
| Income taxes | 67/77 | €4,027 | €204 | -€3,823 | -94.9% |
| Profit (loss) for the period | 9904 | €14,239 | €7,027 | -€7,212 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,239 | €7,027 | -€7,212 | -50.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.