Schepkens Consulting: 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.
Schepkens Consulting
Largest movements
- Receivables within one year -€70,636
down €70,636 (-54.2%), from €130,360 to €59,724
of which Trade receivables: -€64,884
- Deferred charges and accrued income +€44,170
up €44,170 (+61.0%), from €72,439 to €116,609
- Cash -€4,538
down €4,538 (-70.0%), from €6,485 to €1,947
mainly Deferred charges and accrued income (-€44,170) and Tax, wage and social debts (-€19,978)
- Tax, wage and social debts -€19,978
down €19,978 (-98.6%), from €20,260 to €282
of which Taxes: -€15,424
- Other debts +€19,782
up €19,782 (+27.5%), from €71,874 to €91,656
- Trade debts -€17,336
down €17,336 (-68.1%), from €25,463 to €8,127
- Profit (loss) carried forward -€9,641
down €9,641 (-35.0%), from €27,574 to €17,933
- Accrued charges and deferred income -€4,129
down €4,129 (-99.6%), from €4,144 to €15
- Gross operating margin +€14,157
up €14,157 (+68.4%), from €20,685 to €34,842
- Other operating charges -€13,577
down €13,577 (-98.6%), from €13,771 to €195
- Financial income -€1,061
down €1,061 (-100.0%), from €1,061 to €0
- Staff costs +€726
up €726 (+1.7%), from €42,993 to €43,720
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 | €209,880 | €178,578 | -€31,302 | -14.9% |
| Fixed assets | 21/28 | €595 | €297 | -€297 | -50.0% |
| Tangible fixed assets | 22/27 | €595 | €297 | -€297 | -50.0% |
| Furniture and vehicles | 24 | €595 | €297 | -€297 | -50.0% |
| Current assets | 29/58 | €209,285 | €178,280 | -€31,005 | -14.8% |
| Amounts receivable within one year | 40/41 | €130,360 | €59,724 | -€70,636 | -54.2% |
| Trade receivables | 40 | €70,480 | €5,596 | -€64,884 | -92.1% |
| Other amounts receivable | 41 | €59,880 | €54,128 | -€5,752 | -9.6% |
| Cash at bank and in hand | 54/58 | €6,485 | €1,947 | -€4,538 | -70.0% |
| Deferred charges and accrued income | 490/1 | €72,439 | €116,609 | +€44,170 | +61.0% |
| Total equity and liabilities | 10/49 | €209,880 | €178,578 | -€31,302 | -14.9% |
| Equity | 10/15 | €88,138 | €78,497 | -€9,641 | -10.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €35,564 | €35,564 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €33,064 | €33,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,574 | €17,933 | -€9,641 | -35.0% |
| Amounts payable | 17/49 | €121,742 | €100,081 | -€21,661 | -17.8% |
| Amounts payable within one year | 42/48 | €117,597 | €100,065 | -€17,532 | -14.9% |
| Trade debts | 44 | €25,463 | €8,127 | -€17,336 | -68.1% |
| Suppliers | 440/4 | €25,463 | €8,127 | -€17,336 | -68.1% |
| Taxes, remuneration and social security | 45 | €20,260 | €282 | -€19,978 | -98.6% |
| Taxes | 450/3 | €15,424 | €0 | -€15,424 | -100.0% |
| Remuneration and social security | 454/9 | €4,836 | €282 | -€4,554 | -94.2% |
| Other amounts payable | 47/48 | €71,874 | €91,656 | +€19,782 | +27.5% |
| Accrued charges and deferred income | 492/3 | €4,144 | €15 | -€4,129 | -99.6% |
| Remuneration, social security and pensions | 62 | €42,993 | €43,720 | +€726 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €297 | = | 0.0% |
| Other operating charges | 640/8 | €13,771 | €195 | -€13,577 | -98.6% |
| Gross operating margin | 9900 | €20,685 | €34,842 | +€14,157 | +68.4% |
| Operating profit (loss) | 9901 | -€36,378 | -€9,370 | +€27,008 | +74.2% |
| Financial income | 75/76B | €1,061 | €0 | -€1,061 | -100.0% |
| Recurring financial income | 75 | €1,061 | €0 | -€1,061 | -100.0% |
| Financial charges | 65/66B | €290 | €271 | -€19 | -6.5% |
| Recurring financial charges | 65 | €290 | €271 | -€19 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€35,607 | -€9,641 | +€25,966 | +72.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€35,607 | -€9,641 | +€25,966 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,607 | -€9,641 | +€25,966 | +72.9% |
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 4 October 2026 via checked.be.