SCHEPERS WHEEL SERVICE: 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 WHEEL SERVICE
Largest movements
- Cash +€118,001
up €118,001 (+19.9%), from €592,848 to €710,849
mainly Net result for the year (+€101,069) and Depreciation (+€96,004)
- Receivables within one year -€25,830
down €25,830 (-14.8%), from €174,890 to €149,060
of which Trade receivables: -€35,387
- Stocks and contracts -€23,301
down €23,301 (-9.6%), from €243,287 to €219,986
- Tangible fixed assets -€21,271
down €21,271 (-2.7%), from €787,656 to €766,385
of which Land and buildings: -€53,338
- Reserves +€101,069
up €101,069 (+8.5%), from €1.2m to €1.3m
of which Distributable reserves: +€101,069
- Trade debts -€40,366
down €40,366 (-40.9%), from €98,620 to €58,254
- Tax, wage and social debts +€29,545
up €29,545 (+69.6%), from €42,461 to €72,007
of which Remuneration and social security: +€30,926
- Gross operating margin -€58,314
down €58,314 (-8.2%), from €709,501 to €651,186
- Staff costs -€34,444
down €34,444 (-8.4%), from €410,970 to €376,526
- Taxes -€7,584
down €7,584 (-14.9%), from €50,928 to €43,345
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 | €1,940,373 | €2,016,408 | +€76,035 | +3.9% |
| Fixed assets | 21/28 | €787,705 | €766,435 | -€21,271 | -2.7% |
| Tangible fixed assets | 22/27 | €787,656 | €766,385 | -€21,271 | -2.7% |
| Land and buildings | 22 | €695,914 | €642,577 | -€53,338 | -7.7% |
| Plant, machinery and equipment | 23 | €54,938 | €41,311 | -€13,626 | -24.8% |
| Furniture and vehicles | 24 | €36,804 | €82,497 | +€45,693 | +124% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,152,667 | €1,249,973 | +€97,306 | +8.4% |
| Stocks and contracts in progress | 3 | €243,287 | €219,986 | -€23,301 | -9.6% |
| Stocks | 30/36 | €243,287 | €219,986 | -€23,301 | -9.6% |
| Amounts receivable within one year | 40/41 | €174,890 | €149,060 | -€25,830 | -14.8% |
| Trade receivables | 40 | €167,519 | €132,133 | -€35,387 | -21.1% |
| Other amounts receivable | 41 | €7,371 | €16,928 | +€9,556 | +130% |
| Current investments | 50/53 | €117,929 | €136,189 | +€18,261 | +15.5% |
| Cash at bank and in hand | 54/58 | €592,848 | €710,849 | +€118,001 | +19.9% |
| Deferred charges and accrued income | 490/1 | €23,713 | €33,889 | +€10,176 | +42.9% |
| Total equity and liabilities | 10/49 | €1,940,373 | €2,016,408 | +€76,035 | +3.9% |
| Equity | 10/15 | €1,309,320 | €1,410,388 | +€101,069 | +7.7% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €1,185,320 | €1,286,388 | +€101,069 | +8.5% |
| Non-distributable reserves | 130/1 | €37,400 | €37,400 | = | 0.0% |
| Legal reserve | 130 | €37,400 | €37,400 | = | 0.0% |
| Distributable reserves | 133 | €1,147,920 | €1,248,988 | +€101,069 | +8.8% |
| Amounts payable | 17/49 | €631,053 | €606,020 | -€25,033 | -4.0% |
| Amounts payable after more than one year | 17 | €274,139 | €267,499 | -€6,640 | -2.4% |
| Financial debts | 170/4 | €274,139 | €267,499 | -€6,640 | -2.4% |
| Amounts payable within one year | 42/48 | €278,642 | €256,669 | -€21,973 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €18,299 | €6,640 | -€11,659 | -63.7% |
| Trade debts | 44 | €98,620 | €58,254 | -€40,366 | -40.9% |
| Suppliers | 440/4 | €98,620 | €58,254 | -€40,366 | -40.9% |
| Advances received on contracts in progress | 46 | €600 | €1,080 | +€480 | +80.0% |
| Taxes, remuneration and social security | 45 | €42,461 | €72,007 | +€29,545 | +69.6% |
| Taxes | 450/3 | €9,580 | €8,200 | -€1,380 | -14.4% |
| Remuneration and social security | 454/9 | €32,881 | €63,807 | +€30,926 | +94.1% |
| Other amounts payable | 47/48 | €118,661 | €118,688 | +€26 | 0.0% |
| Accrued charges and deferred income | 492/3 | €78,272 | €81,852 | +€3,580 | +4.6% |
| Non-recurring operating income | 76A | €747 | - | -€747 | |
| Remuneration, social security and pensions | 62 | €410,970 | €376,526 | -€34,444 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,789 | €96,004 | +€5,215 | +5.7% |
| Other operating charges | 640/8 | €9,066 | €11,896 | +€2,831 | +31.2% |
| Gross operating margin | 9900 | €709,501 | €651,186 | -€58,314 | -8.2% |
| Operating profit (loss) | 9901 | €198,676 | €166,760 | -€31,916 | -16.1% |
| Financial income | 75/76B | €6,848 | €8,000 | +€1,152 | +16.8% |
| Recurring financial income | 75 | €6,848 | €8,000 | +€1,152 | +16.8% |
| Financial charges | 65/66B | €33,979 | €30,347 | -€3,632 | -10.7% |
| Recurring financial charges | 65 | €33,979 | €30,347 | -€3,632 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €171,545 | €144,413 | -€27,132 | -15.8% |
| Income taxes | 67/77 | €50,928 | €43,345 | -€7,584 | -14.9% |
| Profit (loss) for the period | 9904 | €120,617 | €101,069 | -€19,548 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €120,617 | €101,069 | -€19,548 | -16.2% |
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 19 October 2026 via checked.be.