SCHEPKENS OFFICE: 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 OFFICE
Largest movements
- Cash +€10,414
up €10,414 (+14.8%), from €70,322 to €80,736
mainly Net result for the year (+€23,681) and Tax, wage and social debts (+€2,894)
- Receivables within one year +€9,726
up €9,726 (+32.5%), from €29,960 to €39,686
- Profit (loss) carried forward +€23,681
up €23,681, from -€1,915 to €21,765
- Current portion of long-term debt -€8,834
down €8,834 (-75.0%), from €11,772 to €2,938
- Tax, wage and social debts +€2,894
new in 2025: €2,894
- Other debts +€2,400
up €2,400 (+8000.0%), from €30 to €2,430
- Taxes +€1,693
up €1,693 (+27.3%), from €6,200 to €7,894
- Gross operating margin +€363
up €363 (+1.1%), from €31,548 to €31,911
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 | €100,282 | €120,422 | +€20,141 | +20.1% |
| Current assets | 29/58 | €100,282 | €120,422 | +€20,141 | +20.1% |
| Amounts receivable within one year | 40/41 | €29,960 | €39,686 | +€9,726 | +32.5% |
| Other amounts receivable | 41 | €29,960 | €39,686 | +€9,726 | +32.5% |
| Cash at bank and in hand | 54/58 | €70,322 | €80,736 | +€10,414 | +14.8% |
| Total equity and liabilities | 10/49 | €100,282 | €120,422 | +€20,141 | +20.1% |
| Equity | 10/15 | €88,480 | €112,160 | +€23,681 | +26.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €88,395 | €88,395 | = | 0.0% |
| Distributable reserves | 133 | €88,395 | €88,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,915 | €21,765 | +€23,681 | |
| Amounts payable | 17/49 | €11,802 | €8,262 | -€3,540 | -30.0% |
| Amounts payable within one year | 42/48 | €11,802 | €8,262 | -€3,540 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €11,772 | €2,938 | -€8,834 | -75.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €2,894 | +€2,894 | |
| Taxes | 450/3 | - | €2,894 | +€2,894 | |
| Other amounts payable | 47/48 | €30 | €2,430 | +€2,400 | +8000.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €31,548 | €31,911 | +€363 | +1.1% |
| Operating profit (loss) | 9901 | €31,486 | €31,849 | +€363 | +1.2% |
| Financial charges | 65/66B | €484 | €274 | -€209 | -43.3% |
| Recurring financial charges | 65 | €484 | €274 | -€209 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €31,002 | €31,574 | +€572 | +1.8% |
| Income taxes | 67/77 | €6,200 | €7,894 | +€1,693 | +27.3% |
| Profit (loss) for the period | 9904 | €24,802 | €23,681 | -€1,121 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,802 | €23,681 | -€1,121 | -4.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.