SCHEPMANS: 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.
SCHEPMANS
Largest movements
- Receivables within one year +€9,946
up €9,946 (+5.2%), from €191,496 to €201,442
- Profit (loss) carried forward +€9,334
up €9,334 (+9.4%), from €99,638 to €108,972
- Financial income +€1,731
up €1,731 (+17.8%), from €9,746 to €11,477
- Financial charges +€31
up €31 (+20.0%), from €153 to €184
- Gross operating margin -€29
down €29 (-2.8%), from -€1,051 to -€1,080
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,508 | €201,467 | +€9,958 | +5.2% |
| Current assets | 29/58 | €191,508 | €201,467 | +€9,958 | +5.2% |
| Amounts receivable within one year | 40/41 | €191,496 | €201,442 | +€9,946 | +5.2% |
| Other amounts receivable | 41 | €191,496 | €201,442 | +€9,946 | +5.2% |
| Cash at bank and in hand | 54/58 | €12 | €25 | +€13 | +106.7% |
| Total equity and liabilities | 10/49 | €191,508 | €201,467 | +€9,958 | +5.2% |
| Equity | 10/15 | €164,966 | €174,791 | +€9,825 | +6.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,828 | €4,319 | +€491 | +12.8% |
| Non-distributable reserves | 130/1 | €3,828 | €4,319 | +€491 | +12.8% |
| Legal reserve | 130 | €3,828 | €4,319 | +€491 | +12.8% |
| Profit (loss) carried forward | 14 | €99,638 | €108,972 | +€9,334 | +9.4% |
| Provisions and deferred taxes | 16 | €25,839 | €25,839 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,839 | €25,839 | = | 0.0% |
| Major repairs and maintenance | 162 | €25,839 | €25,839 | = | 0.0% |
| Amounts payable | 17/49 | €703 | €836 | +€133 | +18.9% |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €703 | €836 | +€133 | +18.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,051 | -€1,080 | -€29 | -2.8% |
| Operating profit (loss) | 9901 | -€1,436 | -€1,468 | -€32 | -2.2% |
| Financial income | 75/76B | €9,746 | €11,477 | +€1,731 | +17.8% |
| Recurring financial income | 75 | €9,746 | €11,477 | +€1,731 | +17.8% |
| Financial charges | 65/66B | €153 | €184 | +€31 | +20.0% |
| Recurring financial charges | 65 | €153 | €184 | +€31 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €8,157 | €9,825 | +€1,669 | +20.5% |
| Profit (loss) for the period | 9904 | €8,157 | €9,825 | +€1,669 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,157 | €9,825 | +€1,669 | +20.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.