Schepers Eline: 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 Eline
Largest movements
- Cash +€21,322
up €21,322 (+39.9%), from €53,441 to €74,764
mainly Net result for the year (+€18,316) and Receivables within one year (+€6,068)
- Receivables within one year -€6,068
down €6,068 (-99.9%), from €6,074 to €6
- Reserves +€18,316
up €18,316 (+55.5%), from €33,021 to €51,336
- Tax, wage and social debts -€1,906
down €1,906 (-10.6%), from €17,990 to €16,084
of which Taxes: -€1,912
- Other debts -€1,287
down €1,287 (-30.6%), from €4,198 to €2,912
- Gross operating margin +€4,886
up €4,886 (+22.4%), from €21,851 to €26,737
- Taxes +€1,071
up €1,071 (+27.3%), from €3,926 to €4,997
- Financial charges -€571
down €571 (-19.5%), from €2,933 to €2,362
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 | €60,813 | €76,162 | +€15,349 | +25.2% |
| Current assets | 29/58 | €60,813 | €76,162 | +€15,349 | +25.2% |
| Amounts receivable within one year | 40/41 | €6,074 | €6 | -€6,068 | -99.9% |
| Other amounts receivable | 41 | €6,074 | €6 | -€6,068 | -99.9% |
| Cash at bank and in hand | 54/58 | €53,441 | €74,764 | +€21,322 | +39.9% |
| Deferred charges and accrued income | 490/1 | €1,297 | €1,392 | +€95 | +7.3% |
| Total equity and liabilities | 10/49 | €60,813 | €76,162 | +€15,349 | +25.2% |
| Equity | 10/15 | €38,021 | €56,336 | +€18,316 | +48.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,021 | €51,336 | +€18,316 | +55.5% |
| Distributable reserves | 133 | €33,021 | €51,336 | +€18,316 | +55.5% |
| Amounts payable | 17/49 | €22,792 | €19,826 | -€2,967 | -13.0% |
| Amounts payable within one year | 42/48 | €22,542 | €19,176 | -€3,366 | -14.9% |
| Trade debts | 44 | €354 | €180 | -€174 | -49.1% |
| Suppliers | 440/4 | €354 | €180 | -€174 | -49.1% |
| Taxes, remuneration and social security | 45 | €17,990 | €16,084 | -€1,906 | -10.6% |
| Taxes | 450/3 | €14,407 | €12,495 | -€1,912 | -13.3% |
| Remuneration and social security | 454/9 | €3,583 | €3,590 | +€7 | +0.2% |
| Other amounts payable | 47/48 | €4,198 | €2,912 | -€1,287 | -30.6% |
| Accrued charges and deferred income | 492/3 | €250 | €650 | +€400 | +159.9% |
| Other operating charges | 640/8 | €961 | €1,073 | +€112 | +11.6% |
| Gross operating margin | 9900 | €21,851 | €26,737 | +€4,886 | +22.4% |
| Operating profit (loss) | 9901 | €20,890 | €25,664 | +€4,775 | +22.9% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €2,933 | €2,362 | -€571 | -19.5% |
| Recurring financial charges | 65 | €2,933 | €2,362 | -€571 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €17,956 | €23,312 | +€5,356 | +29.8% |
| Income taxes | 67/77 | €3,926 | €4,997 | +€1,071 | +27.3% |
| Profit (loss) for the period | 9904 | €14,031 | €18,316 | +€4,285 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,031 | €18,316 | +€4,285 | +30.5% |
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 3 October 2026 via checked.be.