SCHÉPERS ROMAIN: 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.
SCHÉPERS ROMAIN
Largest movements
- Cash +€35,443
up €35,443 (+144.5%), from €24,536 to €59,979
mainly Depreciation (+€35,710) and Net result for the year (+€18,116)
- Tangible fixed assets -€34,190
down €34,190 (-10.7%), from €319,437 to €285,247
of which Plant, machinery and equipment: -€22,037
- Receivables within one year +€4,182
up €4,182 (+98.0%), from €4,268 to €8,450
of which Trade receivables: +€5,146
- Debts after one year -€22,742
down €22,742 (-15.4%), from €148,078 to €125,337
- Reserves +€18,116
up €18,116 (+16.6%), from €109,134 to €127,250
- Tax, wage and social debts +€5,310
up €5,310 (+103.3%), from €5,142 to €10,452
of which Taxes: +€5,041
- Gross operating margin +€23,624
up €23,624 (+24.9%), from €94,984 to €118,608
- Taxes +€5,989
up €5,989 (+832.7%), from €719 to €6,709
- Depreciation +€5,924
up €5,924 (+19.9%), from €29,786 to €35,710
- Staff costs -€3,422
down €3,422 (-6.5%), from €52,922 to €49,499
- Financial charges +€1,415
up €1,415 (+44.0%), from €3,215 to €4,630
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 | €358,322 | €362,083 | +€3,761 | +1.0% |
| Fixed assets | 21/28 | €319,437 | €285,247 | -€34,190 | -10.7% |
| Tangible fixed assets | 22/27 | €319,437 | €285,247 | -€34,190 | -10.7% |
| Land and buildings | 22 | €231,389 | €223,534 | -€7,855 | -3.4% |
| Plant, machinery and equipment | 23 | €79,745 | €57,707 | -€22,037 | -27.6% |
| Furniture and vehicles | 24 | €8,304 | €4,006 | -€4,297 | -51.8% |
| Current assets | 29/58 | €38,885 | €76,835 | +€37,950 | +97.6% |
| Stocks and contracts in progress | 3 | €3,050 | €3,250 | +€200 | +6.6% |
| Stocks | 30/36 | €3,050 | €3,250 | +€200 | +6.6% |
| Amounts receivable within one year | 40/41 | €4,268 | €8,450 | +€4,182 | +98.0% |
| Trade receivables | 40 | €1,354 | €6,500 | +€5,146 | +380.1% |
| Other amounts receivable | 41 | €2,914 | €1,950 | -€964 | -33.1% |
| Cash at bank and in hand | 54/58 | €24,536 | €59,979 | +€35,443 | +144.5% |
| Deferred charges and accrued income | 490/1 | €7,031 | €5,156 | -€1,875 | -26.7% |
| Total equity and liabilities | 10/49 | €358,322 | €362,083 | +€3,761 | +1.0% |
| Equity | 10/15 | €115,134 | €133,250 | +€18,116 | +15.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €109,134 | €127,250 | +€18,116 | +16.6% |
| Distributable reserves | 133 | €109,134 | €127,250 | +€18,116 | +16.6% |
| Amounts payable | 17/49 | €243,188 | €228,833 | -€14,355 | -5.9% |
| Amounts payable after more than one year | 17 | €148,078 | €125,337 | -€22,742 | -15.4% |
| Financial debts | 170/4 | €148,078 | €125,337 | -€22,742 | -15.4% |
| Amounts payable within one year | 42/48 | €95,110 | €103,496 | +€8,386 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €22,113 | €22,742 | +€629 | +2.8% |
| Trade debts | 44 | €2,028 | €2,524 | +€496 | +24.5% |
| Suppliers | 440/4 | €2,028 | €2,524 | +€496 | +24.5% |
| Taxes, remuneration and social security | 45 | €5,142 | €10,452 | +€5,310 | +103.3% |
| Taxes | 450/3 | €1,531 | €6,572 | +€5,041 | +329.2% |
| Remuneration and social security | 454/9 | €3,611 | €3,880 | +€269 | +7.5% |
| Other amounts payable | 47/48 | €65,828 | €67,778 | +€1,951 | +3.0% |
| Remuneration, social security and pensions | 62 | €52,922 | €49,499 | -€3,422 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,786 | €35,710 | +€5,924 | +19.9% |
| Other operating charges | 640/8 | €2,775 | €4,114 | +€1,339 | +48.3% |
| Gross operating margin | 9900 | €94,984 | €118,608 | +€23,624 | +24.9% |
| Operating profit (loss) | 9901 | €9,501 | €29,285 | +€19,784 | +208.2% |
| Financial income | 75/76B | €64 | €170 | +€105 | +164.4% |
| Recurring financial income | 75 | €64 | €170 | +€105 | +164.4% |
| Financial charges | 65/66B | €3,215 | €4,630 | +€1,415 | +44.0% |
| Recurring financial charges | 65 | €3,215 | €4,630 | +€1,415 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €6,351 | €24,825 | +€18,474 | +290.9% |
| Income taxes | 67/77 | €719 | €6,709 | +€5,989 | +832.7% |
| Profit (loss) for the period | 9904 | €5,631 | €18,116 | +€12,485 | +221.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,631 | €18,116 | +€12,485 | +221.7% |
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.