SCHEPERS EN Co: 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 EN Co
Largest movements
- Stocks and contracts +€44,711
up €44,711 (+48.8%), from €91,561 to €136,272
- Cash -€22,859
down €22,859 (-7.6%), from €300,814 to €277,955
mainly Stocks and contracts (-€44,711) and Investment in fixed assets (net) (-€16,317)
- Tangible fixed assets -€16,589
down €16,589 (-8.6%), from €192,781 to €176,193
of which Land and buildings: -€16,676
- Receivables within one year +€10,571
up €10,571 (+56.3%), from €18,788 to €29,359
of which Trade receivables: +€7,685
- Reserves +€57,087
up €57,087 (+12.6%), from €452,018 to €509,105
- Other debts -€15,220
down €15,220 (-30.5%), from €49,915 to €34,695
- Debts after one year -€11,340
no longer reported in 2025 (was €11,340)
- Gross operating margin -€10,757
down €10,757 (-4.5%), from €241,128 to €230,372
- Staff costs -€6,330
down €6,330 (-5.1%), from €124,380 to €118,049
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 | €604,062 | €619,804 | +€15,742 | +2.6% |
| Fixed assets | 21/28 | €192,781 | €176,193 | -€16,589 | -8.6% |
| Tangible fixed assets | 22/27 | €192,781 | €176,193 | -€16,589 | -8.6% |
| Land and buildings | 22 | €180,243 | €163,567 | -€16,676 | -9.3% |
| Plant, machinery and equipment | 23 | €987 | €9,200 | +€8,213 | +832% |
| Furniture and vehicles | 24 | €11,552 | €3,426 | -€8,126 | -70.3% |
| Current assets | 29/58 | €411,280 | €443,611 | +€32,331 | +7.9% |
| Stocks and contracts in progress | 3 | €91,561 | €136,272 | +€44,711 | +48.8% |
| Stocks | 30/36 | €91,561 | €136,272 | +€44,711 | +48.8% |
| Amounts receivable within one year | 40/41 | €18,788 | €29,359 | +€10,571 | +56.3% |
| Trade receivables | 40 | €7,518 | €15,204 | +€7,685 | +102% |
| Other amounts receivable | 41 | €11,270 | €14,155 | +€2,885 | +25.6% |
| Cash at bank and in hand | 54/58 | €300,814 | €277,955 | -€22,859 | -7.6% |
| Deferred charges and accrued income | 490/1 | €117 | €26 | -€91 | -78.0% |
| Total equity and liabilities | 10/49 | €604,062 | €619,804 | +€15,742 | +2.6% |
| Equity | 10/15 | €471,453 | €528,541 | +€57,087 | +12.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €452,018 | €509,105 | +€57,087 | +12.6% |
| Distributable reserves | 133 | €452,018 | €509,105 | +€57,087 | +12.6% |
| Profit (loss) carried forward | 14 | €844 | €844 | = | 0.0% |
| Amounts payable | 17/49 | €132,608 | €91,263 | -€41,345 | -31.2% |
| Amounts payable after more than one year | 17 | €11,340 | - | -€11,340 | |
| Financial debts | 170/4 | €11,340 | - | -€11,340 | |
| Amounts payable within one year | 42/48 | €121,269 | €91,263 | -€30,005 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €16,288 | €11,340 | -€4,948 | -30.4% |
| Financial debts | 43 | €6,667 | €6,667 | = | 0.0% |
| Credit institutions | 430/8 | €6,667 | €6,667 | = | 0.0% |
| Trade debts | 44 | €21,108 | €16,127 | -€4,982 | -23.6% |
| Suppliers | 440/4 | €21,108 | €16,127 | -€4,982 | -23.6% |
| Taxes, remuneration and social security | 45 | €27,291 | €22,435 | -€4,856 | -17.8% |
| Taxes | 450/3 | €21,561 | €17,476 | -€4,085 | -18.9% |
| Remuneration and social security | 454/9 | €5,730 | €4,959 | -€771 | -13.5% |
| Other amounts payable | 47/48 | €49,915 | €34,695 | -€15,220 | -30.5% |
| Remuneration, social security and pensions | 62 | €124,380 | €118,049 | -€6,330 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,128 | €32,905 | +€777 | +2.4% |
| Other operating charges | 640/8 | €3,392 | €3,599 | +€207 | +6.1% |
| Gross operating margin | 9900 | €241,128 | €230,372 | -€10,757 | -4.5% |
| Operating profit (loss) | 9901 | €81,228 | €75,818 | -€5,410 | -6.7% |
| Financial income | 75/76B | €10,497 | €9,271 | -€1,227 | -11.7% |
| Recurring financial income | 75 | €10,497 | €9,271 | -€1,227 | -11.7% |
| Financial charges | 65/66B | €7,001 | €6,689 | -€311 | -4.4% |
| Recurring financial charges | 65 | €7,001 | €6,689 | -€311 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €84,725 | €78,400 | -€6,325 | -7.5% |
| Income taxes | 67/77 | €23,017 | €21,313 | -€1,704 | -7.4% |
| Profit (loss) for the period | 9904 | €61,708 | €57,087 | -€4,621 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,708 | €57,087 | -€4,621 | -7.5% |
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 24 October 2026 via checked.be.