Scheppers-Alsemberg: 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.
What changed
Scheppers-Alsemberg
NACE 85.314, Education
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€197,849
2024 · €212,614-€14,765
Equity
€20.3m
2024 · €20.1m+€223,410
Cash
€1.2m
2024 · €593,596+€625,684
Balance sheet total
€23.1m
2024 · €21.4m+€1.7m
Largest movements
Assets
- Tangible fixed assets +€4.7m
up €4.7m (+35.2%), from €13.4m to €18.1m
of which Assets under construction and advance payments: +€4.7m
- Receivables within one year -€2.1m
down €2.1m (-46.3%), from €4.5m to €2.4m
of which Other amounts receivable: -€2.1m
- Current investments -€792,589
down €792,589 (-39.6%), from €2.0m to €1.2m
- Receivables after one year -€744,629
no longer reported in 2025 (was €744,629)
- Cash +€625,684
up €625,684 (+105.4%), from €593,596 to €1.2m
mainly Receivables within one year (+€2.1m) and Debts after one year (+€1.4m)
Equity and liabilities
- Debts after one year +€1.4m
up €1.4m (+395.1%), from €360,000 to €1.8m
Income statement
- Gross operating margin -€10.6m
no longer reported in 2025 (was €10.6m)
- Services and other goods +€1.3m
new in 2025: €1.3m
- Turnover +€503,291
new in 2025: €503,291
- Staff costs +€485,274
up €485,274 (+5.0%), from €9.8m to €10.3m
- Goods and materials +€306,822
new in 2025: €306,822
of which Purchases: +€305,984
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.
Result 2024
€212,614
Turnover
+€503,291
Other operating income
+€105,839
Goods and materials
-€306,822
Services and other goods
-€1.3m
Staff costs
-€485,274
Depreciation
+€38,469
Write-downs
+€4,736
Other operating charges
-€3,732
Other operating items
+€1.4m
Financial income
+€569
Financial charges
-€5,164
Result 2025
€197,849
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.
From operations
+€3.7m
Investment
-€4.5m
Financing
+€1.4m
Cash 2024
€593,596
From operations (derived)
+€3.7m
Net result for the year
+€197,849
Depreciation
+€584,184
Receivables after one year
+€744,629
Smaller working-capital items
+€9,981
Receivables within one year
+€2.1m
Deferred charges and accrued income
-€16,554
Debts within one year
+€78,611
Investment (derived)
-€4.5m
Investment in fixed assets (net)
-€5.3m
Current investments
+€792,589
Financing
+€1.4m
Debts after one year
+€1.4m
Contributions, distributions and other
+€25,562
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,386,093 | €23,119,462 | +€1.7m | +8.1% |
| Fixed assets | 21/28 | €13,403,623 | €18,118,143 | +€4.7m | +35.2% |
| Tangible fixed assets | 22/27 | €13,403,623 | €18,118,143 | +€4.7m | +35.2% |
| Plant, machinery and equipment | 23 | €403,740 | €300,208 | -€103,532 | -25.6% |
| Furniture and vehicles | 24 | €106,171 | €124,710 | +€18,539 | +17.5% |
| Leasing and similar rights | 25 | €11,930,654 | €12,049,009 | +€118,355 | +1.0% |
| Assets under construction and advance payments | 27 | €963,058 | €5,644,216 | +€4.7m | +486.1% |
| Current assets | 29/58 | €7,982,470 | €5,001,319 | -€3.0m | -37.3% |
| Amounts receivable after more than one year | 29 | €744,629 | - | -€744,629 | |
| Other amounts receivable | 291 | €744,629 | - | -€744,629 | |
| Stocks and contracts in progress | 3 | €3,691 | €2,853 | -€838 | -22.7% |
| Stocks | 30/36 | €3,691 | €2,853 | -€838 | -22.7% |
| Goods purchased for resale | 34 | - | €2,853 | +€2,853 | |
| Amounts receivable within one year | 40/41 | €4,499,570 | €2,414,238 | -€2.1m | -46.3% |
| Trade receivables | 40 | €539,541 | €571,473 | +€31,932 | +5.9% |
| Other amounts receivable | 41 | €3,960,030 | €1,842,766 | -€2.1m | -53.5% |
| Current investments | 50/53 | €2,002,923 | €1,210,334 | -€792,589 | -39.6% |
| Cash at bank and in hand | 54/58 | €593,596 | €1,219,280 | +€625,684 | +105.4% |
| Deferred charges and accrued income | 490/1 | €138,061 | €154,615 | +€16,554 | +12.0% |
| Total equity and liabilities | 10/49 | €21,386,093 | €23,119,462 | +€1.7m | +8.1% |
| Equity | 10/15 | €20,083,893 | €20,307,304 | +€223,410 | +1.1% |
| Contributions | 10/11 | €3,701,630 | €3,701,630 | = | 0.0% |
| Capital | 10 | €3,701,630 | €3,701,630 | = | 0.0% |
| Reserves | 13 | €4,493,983 | €4,691,832 | +€197,849 | +4.4% |
| Investment grants | 15 | €11,888,281 | €11,913,842 | +€25,562 | +0.2% |
| Amounts payable | 17/49 | €1,302,199 | €2,812,158 | +€1.5m | +116.0% |
| Amounts payable after more than one year | 17 | €360,000 | €1,782,206 | +€1.4m | +395.1% |
| Financial debts | 170/4 | €360,000 | €1,782,206 | +€1.4m | +395.1% |
| Credit institutions | 173 | - | €1,444,706 | +€1.4m | |
| Other loans | 174 | - | €337,500 | +€337,500 | |
| Amounts payable within one year | 42/48 | €898,760 | €977,371 | +€78,611 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €22,500 | €77,794 | +€55,294 | +245.8% |
| Trade debts | 44 | €814,975 | €654,003 | -€160,972 | -19.8% |
| Suppliers | 440/4 | €814,975 | €654,003 | -€160,972 | -19.8% |
| Advances received on contracts in progress | 46 | €33,330 | €29,075 | -€4,255 | -12.8% |
| Taxes, remuneration and social security | 45 | €24,299 | €30,409 | +€6,110 | +25.1% |
| Taxes | 450/3 | €3,297 | €3,937 | +€640 | +19.4% |
| Remuneration and social security | 454/9 | €21,002 | €26,472 | +€5,470 | +26.0% |
| Accrued charges and deferred income | 492/3 | €43,440 | €52,582 | +€9,142 | +21.0% |
| Operating income | 70/76A | - | €12,678,012 | +€12.7m | |
| Turnover | 70 | - | €503,291 | +€503,291 | |
| Other operating income | 74 | - | €105,839 | +€105,839 | |
| Operating charges | 60/66A | - | €12,472,661 | +€12.5m | |
| Goods for resale, raw materials and consumables | 60 | - | €306,822 | +€306,822 | |
| Purchases | 600/8 | - | €305,984 | +€305,984 | |
| Change in stocks: decrease (increase) | 609 | - | €838 | +€838 | |
| Services and other goods | 61 | - | €1,287,099 | +€1.3m | |
| Remuneration, social security and pensions | 62 | €9,800,358 | €10,285,632 | +€485,274 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €622,653 | €584,184 | -€38,469 | -6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,597 | -€2,139 | -€4,736 | |
| Other operating charges | 640/8 | €7,332 | €11,064 | +€3,732 | +50.9% |
| Gross operating margin | 9900 | €10,647,584 | - | -€10.6m | |
| Operating profit (loss) | 9901 | €215,521 | €205,351 | -€10,171 | -4.7% |
| Financial income | 75/76B | €135 | €704 | +€569 | +423.3% |
| Recurring financial income | 75 | €135 | €704 | +€569 | +423.3% |
| Other financial income | 752/9 | - | €704 | +€704 | |
| Financial charges | 65/66B | €3,042 | €8,206 | +€5,164 | +169.8% |
| Recurring financial charges | 65 | €3,042 | €8,206 | +€5,164 | +169.8% |
| Debt charges | 650 | - | €5,060 | +€5,060 | |
| Other financial charges | 652/9 | - | €3,145 | +€3,145 | |
| Profit (loss) for the period before taxes | 9903 | €212,614 | €197,849 | -€14,765 | -6.9% |
| Profit (loss) for the period | 9904 | €212,614 | €197,849 | -€14,765 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €212,614 | €197,849 | -€14,765 | -6.9% |
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 5 October 2026 via checked.be.