Scheppers-Anderlecht: what changed
Two financial 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-Anderlecht
NACE 85.314, Education
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€138,192
2024 · -€19,465+€157,657
Equity
€10.9m
2024 · €10.9m+€4,004
Cash
€948,090
2024 · €318,337+€629,753
Balance sheet total
€11.4m
2024 · €11.2m+€229,216
Largest movements
Assets
- Cash +€629,753
up €629,753 (+197.8%), from €318,337 to €948,090
mainly Depreciation (+€848,309) and Debts within one year (+€222,417)
- Tangible fixed assets -€266,737
down €266,737 (-3.2%), from €8.4m to €8.2m
of which Plant, machinery and equipment: -€259,320
- Receivables within one year -€145,982
down €145,982 (-18.3%), from €798,420 to €652,439
of which Other amounts receivable: -€162,655
Equity and liabilities
- Debts within one year +€222,417
up €222,417 (+117.3%), from €189,609 to €412,026
- Reserves +€138,389
up €138,389 (+3.7%), from €3.7m to €3.8m
- Investment grants -€134,188
down €134,188 (-2.9%), from €4.6m to €4.5m
Income statement
- Gross operating margin -€8.7m
no longer reported in 2025 (was €8.7m)
- Services and other goods +€1.2m
new in 2025: €1.2m
- Turnover +€461,391
new in 2025: €461,391
- Staff costs -€241,201
down €241,201 (-3.1%), from €7.8m to €7.6m
- Goods and materials +€197,251
new in 2025: €197,251
of which Purchases: +€217,939
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
-€19,465
Turnover
+€461,391
Other operating income
+€94,774
Goods and materials
-€197,251
Services and other goods
-€1.2m
Staff costs
+€241,201
Depreciation
-€4,769
Write-downs
+€2,250
Other operating charges
+€13,867
Other operating items
+€720,832
Financial income
+€34
Financial charges
+€239
Result 2025
€138,192
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
+€1.3m
Investment
-€579,190
Financing
-€134,188
Cash 2024
€318,337
From operations (derived)
+€1.3m
Net result for the year
+€138,192
Depreciation
+€848,309
Stocks and contracts
-€2,366
Receivables within one year
+€145,982
Deferred charges and accrued income
-€12,199
Debts within one year
+€222,417
Accrued charges and deferred income
+€2,795
Investment (derived)
-€579,190
Investment in fixed assets (net)
-€581,572
Current investments
+€2,383
Financing
-€134,188
Contributions, distributions and other
-€134,188
Cash 2025
€948,090
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,179,736 | €11,408,952 | +€229,216 | +2.1% |
| Fixed assets | 21/28 | €8,422,427 | €8,155,690 | -€266,737 | -3.2% |
| Tangible fixed assets | 22/27 | €8,422,427 | €8,155,690 | -€266,737 | -3.2% |
| Land and buildings | 22 | €4,631,609 | €4,441,799 | -€189,810 | -4.1% |
| Plant, machinery and equipment | 23 | €974,108 | €714,788 | -€259,320 | -26.6% |
| Furniture and vehicles | 24 | €48,717 | €21,339 | -€27,378 | -56.2% |
| Leasing and similar rights | 25 | €2,767,993 | €2,977,764 | +€209,771 | +7.6% |
| Current assets | 29/58 | €2,757,310 | €3,253,263 | +€495,953 | +18.0% |
| Stocks and contracts in progress | 3 | €38,646 | €41,012 | +€2,366 | +6.1% |
| Stocks | 30/36 | €38,646 | €41,012 | +€2,366 | +6.1% |
| Goods purchased for resale | 34 | - | €41,012 | +€41,012 | |
| Amounts receivable within one year | 40/41 | €798,420 | €652,439 | -€145,982 | -18.3% |
| Trade receivables | 40 | €548,420 | €565,094 | +€16,674 | +3.0% |
| Other amounts receivable | 41 | €250,000 | €87,345 | -€162,655 | -65.1% |
| Current investments | 50/53 | €1,424,456 | €1,422,074 | -€2,383 | -0.2% |
| Cash at bank and in hand | 54/58 | €318,337 | €948,090 | +€629,753 | +197.8% |
| Deferred charges and accrued income | 490/1 | €177,450 | €189,649 | +€12,199 | +6.9% |
| Total equity and liabilities | 10/49 | €11,179,736 | €11,408,952 | +€229,216 | +2.1% |
| Equity | 10/15 | €10,891,752 | €10,895,756 | +€4,004 | 0.0% |
| Contributions | 10/11 | €2,566,762 | €2,566,762 | = | 0.0% |
| Capital | 10 | €2,566,762 | €2,566,762 | = | 0.0% |
| Reserves | 13 | €3,699,426 | €3,837,815 | +€138,389 | +3.7% |
| Profit (loss) carried forward | 14 | €197 | - | -€197 | |
| Investment grants | 15 | €4,625,367 | €4,491,179 | -€134,188 | -2.9% |
| Amounts payable | 17/49 | €287,985 | €513,197 | +€225,212 | +78.2% |
| Amounts payable within one year | 42/48 | €189,609 | €412,026 | +€222,417 | +117.3% |
| Current portion of amounts payable after more than one year | 42 | €3,317 | - | -€3,317 | |
| Trade debts | 44 | €99,509 | €164,137 | +€64,628 | +64.9% |
| Suppliers | 440/4 | €99,509 | €164,137 | +€64,628 | +64.9% |
| Advances received on contracts in progress | 46 | €38,230 | €40,300 | +€2,070 | +5.4% |
| Taxes, remuneration and social security | 45 | €16,903 | €19,992 | +€3,090 | +18.3% |
| Taxes | 450/3 | - | €2,975 | +€2,975 | |
| Remuneration and social security | 454/9 | €16,903 | €17,017 | +€114 | +0.7% |
| Accrued charges and deferred income | 492/3 | €98,376 | €101,171 | +€2,795 | +2.8% |
| Operating income | 70/76A | - | €9,985,686 | +€10.0m | |
| Turnover | 70 | - | €461,391 | +€461,391 | |
| Membership fees, donations, legacies and grants | 73 | - | €9,429,521 | +€9.4m | |
| Other operating income | 74 | - | €94,774 | +€94,774 | |
| Operating charges | 60/66A | - | €9,844,241 | +€9.8m | |
| Goods for resale, raw materials and consumables | 60 | - | €197,251 | +€197,251 | |
| Purchases | 600/8 | - | €217,939 | +€217,939 | |
| Change in stocks: decrease (increase) | 609 | - | -€20,688 | -€20,688 | |
| Services and other goods | 61 | - | €1,174,911 | +€1.2m | |
| Remuneration, social security and pensions | 62 | €7,836,807 | €7,595,606 | -€241,201 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843,540 | €848,309 | +€4,769 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,417 | €21,166 | -€2,250 | -9.6% |
| Other operating charges | 640/8 | €20,864 | €6,998 | -€13,867 | -66.5% |
| Gross operating margin | 9900 | €8,708,689 | - | -€8.7m | |
| Operating profit (loss) | 9901 | -€15,939 | €141,445 | +€157,383 | |
| Financial income | 75/76B | €35 | €69 | +€34 | +96.6% |
| Recurring financial income | 75 | €35 | €69 | +€34 | +96.6% |
| Other financial income | 752/9 | - | €69 | +€69 | |
| Financial charges | 65/66B | €3,562 | €3,322 | -€239 | -6.7% |
| Recurring financial charges | 65 | €3,562 | €3,322 | -€239 | -6.7% |
| Other financial charges | 652/9 | - | €3,322 | +€3,322 | |
| Profit (loss) for the period before taxes | 9903 | -€19,465 | €138,192 | +€157,657 | |
| Profit (loss) for the period | 9904 | -€19,465 | €138,192 | +€157,657 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,465 | €138,192 | +€157,657 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.