SCHEPPERS CONSULTANCY: 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.
SCHEPPERS CONSULTANCY
Largest movements
- Cash +€11,951
up €11,951 (+30.6%), from €39,117 to €51,068
mainly Net result for the year (+€23,038) and Tax, wage and social debts (+€6,060)
- Receivables within one year +€9,847
up €9,847 (+91.2%), from €10,795 to €20,642
of which Trade receivables: +€12,767
- Tangible fixed assets -€1,914
down €1,914 (-33.7%), from €5,673 to €3,760
of which Furniture and vehicles: -€1,700
- Reserves +€13,038
up €13,038 (+25.8%), from €50,520 to €63,558
of which Distributable reserves: +€13,038
- Tax, wage and social debts +€6,060
up €6,060 (+195.7%), from €3,097 to €9,157
of which Taxes: +€5,061
- Gross operating margin +€21,562
up €21,562 (+211.1%), from €10,216 to €31,778
- Taxes +€4,195
up €4,195 (+235.4%), from €1,782 to €5,977
- Depreciation +€1,039
up €1,039 (+118.8%), from €875 to €1,914
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 | €55,585 | €75,470 | +€19,884 | +35.8% |
| Fixed assets | 21/28 | €5,673 | €3,760 | -€1,914 | -33.7% |
| Tangible fixed assets | 22/27 | €5,673 | €3,760 | -€1,914 | -33.7% |
| Plant, machinery and equipment | 23 | €853 | €640 | -€214 | -25.1% |
| Furniture and vehicles | 24 | €4,820 | €3,120 | -€1,700 | -35.3% |
| Current assets | 29/58 | €49,912 | €71,710 | +€21,798 | +43.7% |
| Amounts receivable within one year | 40/41 | €10,795 | €20,642 | +€9,847 | +91.2% |
| Trade receivables | 40 | €7,187 | €19,954 | +€12,767 | +177.6% |
| Other amounts receivable | 41 | €3,608 | €688 | -€2,920 | -80.9% |
| Cash at bank and in hand | 54/58 | €39,117 | €51,068 | +€11,951 | +30.6% |
| Total equity and liabilities | 10/49 | €55,585 | €75,470 | +€19,884 | +35.8% |
| Equity | 10/15 | €51,720 | €64,758 | +€13,038 | +25.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €50,520 | €63,558 | +€13,038 | +25.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,660 | €61,698 | +€13,038 | +26.8% |
| Amounts payable | 17/49 | €3,866 | €10,712 | +€6,846 | +177.1% |
| Amounts payable within one year | 42/48 | €3,866 | €10,010 | +€6,144 | +158.9% |
| Trade debts | 44 | €769 | €853 | +€84 | +10.9% |
| Suppliers | 440/4 | €769 | €853 | +€84 | +10.9% |
| Taxes, remuneration and social security | 45 | €3,097 | €9,157 | +€6,060 | +195.7% |
| Taxes | 450/3 | €3,097 | €8,158 | +€5,061 | +163.4% |
| Remuneration and social security | 454/9 | - | €999 | +€999 | |
| Accrued charges and deferred income | 492/3 | - | €702 | +€702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €875 | €1,914 | +€1,039 | +118.8% |
| Other operating charges | 640/8 | €881 | €784 | -€96 | -10.9% |
| Gross operating margin | 9900 | €10,216 | €31,778 | +€21,562 | +211.1% |
| Operating profit (loss) | 9901 | €8,461 | €29,080 | +€20,619 | +243.7% |
| Financial income | 75/76B | €30 | €78 | +€48 | +160.9% |
| Recurring financial income | 75 | €30 | €78 | +€48 | +160.9% |
| Financial charges | 65/66B | €69 | €143 | +€74 | +106.5% |
| Recurring financial charges | 65 | €69 | €143 | +€74 | +106.5% |
| Profit (loss) for the period before taxes | 9903 | €8,422 | €29,015 | +€20,593 | +244.5% |
| Income taxes | 67/77 | €1,782 | €5,977 | +€4,195 | +235.4% |
| Profit (loss) for the period | 9904 | €6,640 | €23,038 | +€16,399 | +247.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,640 | €23,038 | +€16,399 | +247.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.