Schepers Jan: 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 Jan
Largest movements
- Cash +€9,860
up €9,860 (+2675.2%), from €369 to €10,228
mainly Trade debts (+€10,107) and Stocks and contracts (+€2,517)
- Stocks and contracts -€2,517
down €2,517 (-29.9%), from €8,413 to €5,896
of which Stocks: -€6,913
- Receivables within one year -€1,505
down €1,505 (-6.3%), from €24,036 to €22,532
of which Other amounts receivable: -€7,055
- Trade debts +€10,107
up €10,107 (+145.9%), from €6,926 to €17,033
- Other debts -€4,480
down €4,480 (-56.1%), from €7,992 to €3,512
- Gross operating margin -€3,478
down €3,478 (-60.9%), from €5,708 to €2,231
- Depreciation -€1,793
down €1,793 (-85.3%), from €2,102 to €310
- Financial income -€75
down €75 (-98.9%), from €76 to €1
- Other operating charges -€61
down €61 (-6.0%), from €1,015 to €954
- Financial charges +€61
up €61 (+19.1%), from €320 to €380
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 | €36,612 | €42,260 | +€5,648 | +15.4% |
| Fixed assets | 21/28 | €566 | €256 | -€310 | -54.8% |
| Tangible fixed assets | 22/27 | €566 | €256 | -€310 | -54.8% |
| Plant, machinery and equipment | 23 | €388 | €256 | -€132 | -34.0% |
| Furniture and vehicles | 24 | €178 | - | -€178 | |
| Current assets | 29/58 | €36,047 | €42,004 | +€5,958 | +16.5% |
| Stocks and contracts in progress | 3 | €8,413 | €5,896 | -€2,517 | -29.9% |
| Stocks | 30/36 | €6,913 | - | -€6,913 | |
| Contracts in progress | 37 | €1,500 | €5,896 | +€4,396 | +293.1% |
| Amounts receivable within one year | 40/41 | €24,036 | €22,532 | -€1,505 | -6.3% |
| Trade receivables | 40 | €16,453 | €22,003 | +€5,551 | +33.7% |
| Other amounts receivable | 41 | €7,584 | €528 | -€7,055 | -93.0% |
| Cash at bank and in hand | 54/58 | €369 | €10,228 | +€9,860 | +2675.2% |
| Deferred charges and accrued income | 490/1 | €3,229 | €3,348 | +€119 | +3.7% |
| Total equity and liabilities | 10/49 | €36,612 | €42,260 | +€5,648 | +15.4% |
| Equity | 10/15 | €19,494 | €19,515 | +€21 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,983 | €27,983 | = | 0.0% |
| Distributable reserves | 133 | €27,983 | €27,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,889 | -€20,868 | +€21 | +0.1% |
| Amounts payable | 17/49 | €17,118 | €22,745 | +€5,627 | +32.9% |
| Amounts payable within one year | 42/48 | €17,118 | €22,745 | +€5,627 | +32.9% |
| Trade debts | 44 | €6,926 | €17,033 | +€10,107 | +145.9% |
| Suppliers | 440/4 | €6,926 | €17,033 | +€10,107 | +145.9% |
| Taxes, remuneration and social security | 45 | €2,200 | €2,200 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €7,992 | €3,512 | -€4,480 | -56.1% |
| Remuneration, social security and pensions | 62 | €249 | €241 | -€8 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,102 | €310 | -€1,793 | -85.3% |
| Other operating charges | 640/8 | €1,015 | €954 | -€61 | -6.0% |
| Non-recurring operating charges | 66A | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | €5,708 | €2,231 | -€3,478 | -60.9% |
| Operating profit (loss) | 9901 | €1,342 | €726 | -€615 | -45.9% |
| Financial income | 75/76B | €76 | €1 | -€75 | -98.9% |
| Recurring financial income | 75 | €76 | €1 | -€75 | -98.9% |
| Financial charges | 65/66B | €320 | €380 | +€61 | +19.1% |
| Recurring financial charges | 65 | €320 | €380 | +€61 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €1,098 | €347 | -€751 | -68.4% |
| Income taxes | 67/77 | €332 | €325 | -€7 | -2.0% |
| Profit (loss) for the period | 9904 | €766 | €21 | -€744 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €766 | €21 | -€744 | -97.2% |
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 10 October 2026 via checked.be.