SCHEPKENS HANS: 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 HANS
Largest movements
- Cash +€206,567
up €206,567 (+37.1%), from €557,448 to €764,015
mainly Net result for the year (+€514,026) and Current investments (+€195,847)
- Current investments -€195,847
down €195,847 (-7.2%), from €2.7m to €2.5m
- Receivables within one year +€49,639
up €49,639 (+23.0%), from €215,855 to €265,494
of which Other amounts receivable: +€49,751
- Advances received +€81,561
new in 2025: €81,561
- Reserves -€35,974
down €35,974 (-1.1%), from €3.2m to €3.2m
- Financial income +€42,202
up €42,202 (+73.0%), from €57,849 to €100,051
- Gross operating margin -€36,225
down €36,225 (-5.0%), from €719,089 to €682,864
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 | €3,482,328 | €3,542,422 | +€60,094 | +1.7% |
| Fixed assets | 21/28 | €964 | €699 | -€265 | -27.5% |
| Tangible fixed assets | 22/27 | €964 | €199 | -€765 | -79.4% |
| Furniture and vehicles | 24 | €964 | €199 | -€765 | -79.4% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €3,481,364 | €3,541,723 | +€60,359 | +1.7% |
| Amounts receivable within one year | 40/41 | €215,855 | €265,494 | +€49,639 | +23.0% |
| Trade receivables | 40 | €4,356 | €4,244 | -€111 | -2.6% |
| Other amounts receivable | 41 | €211,499 | €261,250 | +€49,751 | +23.5% |
| Current investments | 50/53 | €2,708,061 | €2,512,214 | -€195,847 | -7.2% |
| Cash at bank and in hand | 54/58 | €557,448 | €764,015 | +€206,567 | +37.1% |
| Total equity and liabilities | 10/49 | €3,482,328 | €3,542,422 | +€60,094 | +1.7% |
| Equity | 10/15 | €3,231,663 | €3,195,689 | -€35,974 | -1.1% |
| Reserves | 13 | €3,231,663 | €3,195,689 | -€35,974 | -1.1% |
| Distributable reserves | 133 | €3,231,663 | €3,195,689 | -€35,974 | -1.1% |
| Amounts payable | 17/49 | €250,665 | €346,733 | +€96,068 | +38.3% |
| Amounts payable within one year | 42/48 | €235,498 | €330,037 | +€94,539 | +40.1% |
| Trade debts | 44 | €33 | €35 | +€2 | +6.8% |
| Suppliers | 440/4 | €33 | €35 | +€2 | +6.8% |
| Advances received on contracts in progress | 46 | - | €81,561 | +€81,561 | |
| Taxes, remuneration and social security | 45 | €6,142 | €6,142 | = | 0.0% |
| Taxes | 450/3 | €1,548 | €1,518 | -€30 | -1.9% |
| Remuneration and social security | 454/9 | €4,594 | €4,623 | +€30 | +0.6% |
| Other amounts payable | 47/48 | €229,323 | €242,299 | +€12,976 | +5.7% |
| Accrued charges and deferred income | 492/3 | €15,167 | €16,695 | +€1,528 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,168 | €765 | -€1,403 | -64.7% |
| Other operating charges | 640/8 | €4,820 | €5,241 | +€421 | +8.7% |
| Gross operating margin | 9900 | €719,089 | €682,864 | -€36,225 | -5.0% |
| Operating profit (loss) | 9901 | €712,100 | €676,859 | -€35,242 | -4.9% |
| Financial income | 75/76B | €57,849 | €100,051 | +€42,202 | +73.0% |
| Recurring financial income | 75 | €57,849 | €100,051 | +€42,202 | +73.0% |
| Financial charges | 65/66B | €24,920 | €28,901 | +€3,981 | +16.0% |
| Recurring financial charges | 65 | €24,920 | €28,901 | +€3,981 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €745,030 | €748,009 | +€2,979 | +0.4% |
| Income taxes | 67/77 | €233,316 | €233,982 | +€666 | +0.3% |
| Profit (loss) for the period | 9904 | €511,714 | €514,026 | +€2,313 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €511,714 | €514,026 | +€2,313 | +0.5% |
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 6 October 2026 via checked.be.