SCHEPERS CONSULTING: 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.
SCHEPERS CONSULTING
Largest movements
- Current investments +€31,305
up €31,305 (+7.3%), from €430,458 to €461,763
- Receivables within one year -€8,873
down €8,873 (-21.9%), from €40,589 to €31,716
of which Trade receivables: -€10,425
- Tangible fixed assets +€6,172
up €6,172 (+16.3%), from €37,810 to €43,982
of which Leasing and similar rights: +€19,760
- Reserves +€19,884
up €19,884 (+4.2%), from €476,625 to €496,510
- Other debts -€13,247
down €13,247 (-57.0%), from €23,249 to €10,001
- Debts after one year +€10,335
new in 2025: €10,335
- Gross operating margin +€33,998
up €33,998 (+35.7%), from €95,106 to €129,104
- Taxes +€12,924
up €12,924 (+61.1%), from €21,146 to €34,070
- Other operating charges -€3,506
down €3,506 (-76.3%), from €4,595 to €1,089
- Depreciation -€2,073
down €2,073 (-12.7%), from €16,355 to €14,282
- Financial charges -€1,962
down €1,962 (-66.9%), from €2,935 to €973
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 | €521,486 | €546,281 | +€24,796 | +4.8% |
| Fixed assets | 21/28 | €37,810 | €43,982 | +€6,172 | +16.3% |
| Tangible fixed assets | 22/27 | €37,810 | €43,982 | +€6,172 | +16.3% |
| Land and buildings | 22 | €3,676 | €3,268 | -€408 | -11.1% |
| Plant, machinery and equipment | 23 | €4,523 | €2,517 | -€2,006 | -44.3% |
| Furniture and vehicles | 24 | €29,611 | €18,438 | -€11,173 | -37.7% |
| Leasing and similar rights | 25 | - | €19,760 | +€19,760 | |
| Current assets | 29/58 | €483,676 | €502,299 | +€18,623 | +3.9% |
| Amounts receivable within one year | 40/41 | €40,589 | €31,716 | -€8,873 | -21.9% |
| Trade receivables | 40 | €29,568 | €19,143 | -€10,425 | -35.3% |
| Other amounts receivable | 41 | €11,022 | €12,573 | +€1,552 | +14.1% |
| Current investments | 50/53 | €430,458 | €461,763 | +€31,305 | +7.3% |
| Cash at bank and in hand | 54/58 | €9,788 | €7,362 | -€2,426 | -24.8% |
| Deferred charges and accrued income | 490/1 | €2,840 | €1,457 | -€1,382 | -48.7% |
| Total equity and liabilities | 10/49 | €521,486 | €546,281 | +€24,796 | +4.8% |
| Equity | 10/15 | €495,225 | €515,110 | +€19,884 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €476,625 | €496,510 | +€19,884 | +4.2% |
| Distributable reserves | 133 | €476,625 | €496,510 | +€19,884 | +4.2% |
| Amounts payable | 17/49 | €26,260 | €31,172 | +€4,911 | +18.7% |
| Amounts payable after more than one year | 17 | - | €10,335 | +€10,335 | |
| Financial debts | 170/4 | - | €10,335 | +€10,335 | |
| Amounts payable within one year | 42/48 | €24,805 | €18,617 | -€6,188 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,216 | +€5,216 | |
| Trade debts | 44 | €1,019 | €1,916 | +€898 | +88.1% |
| Suppliers | 440/4 | €1,019 | €1,916 | +€898 | +88.1% |
| Taxes, remuneration and social security | 45 | €538 | €1,484 | +€946 | +176% |
| Taxes | 450/3 | €538 | €1,484 | +€946 | +176% |
| Other amounts payable | 47/48 | €23,249 | €10,001 | -€13,247 | -57.0% |
| Accrued charges and deferred income | 492/3 | €1,455 | €2,220 | +€764 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,355 | €14,282 | -€2,073 | -12.7% |
| Other operating charges | 640/8 | €4,595 | €1,089 | -€3,506 | -76.3% |
| Gross operating margin | 9900 | €95,106 | €129,104 | +€33,998 | +35.7% |
| Operating profit (loss) | 9901 | €74,155 | €113,732 | +€39,577 | +53.4% |
| Financial income | 75/76B | €1,447 | €1,231 | -€216 | -14.9% |
| Recurring financial income | 75 | €1,447 | €1,231 | -€216 | -14.9% |
| Financial charges | 65/66B | €2,935 | €973 | -€1,962 | -66.9% |
| Recurring financial charges | 65 | €2,935 | €973 | -€1,962 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €72,667 | €113,990 | +€41,324 | +56.9% |
| Income taxes | 67/77 | €21,146 | €34,070 | +€12,924 | +61.1% |
| Profit (loss) for the period | 9904 | €51,521 | €79,920 | +€28,399 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,521 | €79,920 | +€28,399 | +55.1% |
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 28 October 2026 via checked.be.