Scheppers-Mechelen: 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-Mechelen
NACE 85.314, Education
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€111,757
2024 · -€55,500+€167,257
Equity
€10.2m
2024 · €9.8m+€340,757
Cash
€414,082
2024 · €230,460+€183,623
Balance sheet total
€12.5m
2024 · €12.1m+€415,740
Largest movements
Assets
- Cash +€183,623
up €183,623 (+79.7%), from €230,460 to €414,082
mainly Depreciation (+€403,344) and Contributions, distributions and other (+€229,000)
- Tangible fixed assets +€166,074
up €166,074 (+1.5%), from €11.0m to €11.2m
of which Land and buildings: +€281,920
Equity and liabilities
- Investment grants +€229,000
up €229,000 (+4.2%), from €5.5m to €5.7m
Income statement
- Gross operating margin -€8.8m
no longer reported in 2025 (was €8.8m)
- Services and other goods +€1.3m
new in 2025: €1.3m
- Turnover +€803,691
new in 2025: €803,691
- Staff costs +€370,740
up €370,740 (+4.4%), from €8.4m to €8.8m
- Other operating income +€190,933
new in 2025: €190,933
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
-€55,500
Turnover
+€803,691
Other operating income
+€190,933
Goods and materials
-€152,980
Services and other goods
-€1.3m
Staff costs
-€370,740
Depreciation
+€26,430
Write-downs
-€2,381
Other operating charges
+€2,871
Other operating items
+€947,239
Financial income
-€13,792
Financial charges
-€4,785
Result 2025
€111,757
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€424,735
Investment
-€568,565
Financing
+€327,453
Cash 2024
€230,460
From operations (derived)
+€424,735
Net result for the year
+€111,757
Depreciation
+€403,344
Stocks and contracts
-€28,736
Receivables within one year
+€18,025
Deferred charges and accrued income
-€56,186
Debts within one year
+€23,606
Accrued charges and deferred income
-€47,075
Investment (derived)
-€568,565
Investment in fixed assets (net)
-€569,418
Current investments
+€853
Financing
+€327,453
Debts after one year
+€98,452
Contributions, distributions and other
+€229,000
Cash 2025
€414,082
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,060,666 | €12,476,406 | +€415,740 | +3.4% |
| Fixed assets | 21/28 | €11,048,103 | €11,214,177 | +€166,074 | +1.5% |
| Tangible fixed assets | 22/27 | €11,048,103 | €11,214,177 | +€166,074 | +1.5% |
| Land and buildings | 22 | €6,369,799 | €6,651,719 | +€281,920 | +4.4% |
| Plant, machinery and equipment | 23 | €118,773 | €59,375 | -€59,398 | -50.0% |
| Furniture and vehicles | 24 | €108,369 | €86,387 | -€21,982 | -20.3% |
| Leasing and similar rights | 25 | €4,451,162 | €4,416,697 | -€34,465 | -0.8% |
| Current assets | 29/58 | €1,012,563 | €1,262,229 | +€249,666 | +24.7% |
| Stocks and contracts in progress | 3 | €31,537 | €60,274 | +€28,736 | +91.1% |
| Stocks | 30/36 | €31,537 | €60,274 | +€28,736 | +91.1% |
| Goods purchased for resale | 34 | - | €60,274 | +€60,274 | |
| Amounts receivable within one year | 40/41 | €607,659 | €589,634 | -€18,025 | -3.0% |
| Trade receivables | 40 | €607,499 | €588,424 | -€19,075 | -3.1% |
| Other amounts receivable | 41 | €160 | €1,210 | +€1,050 | +656% |
| Current investments | 50/53 | €853 | - | -€853 | |
| Cash at bank and in hand | 54/58 | €230,460 | €414,082 | +€183,623 | +79.7% |
| Deferred charges and accrued income | 490/1 | €142,053 | €198,239 | +€56,186 | +39.6% |
| Total equity and liabilities | 10/49 | €12,060,666 | €12,476,406 | +€415,740 | +3.4% |
| Equity | 10/15 | €9,813,481 | €10,154,239 | +€340,757 | +3.5% |
| Contributions | 10/11 | €4,423,892 | €4,423,892 | = | 0.0% |
| Capital | 10 | €4,423,892 | €4,423,892 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,245 | €18,512 | +€111,757 | |
| Investment grants | 15 | €5,482,834 | €5,711,834 | +€229,000 | +4.2% |
| Amounts payable | 17/49 | €2,247,184 | €2,322,167 | +€74,983 | +3.3% |
| Amounts payable after more than one year | 17 | €1,454,126 | €1,552,579 | +€98,452 | +6.8% |
| Financial debts | 170/4 | €1,454,126 | €1,552,579 | +€98,452 | +6.8% |
| Subordinated loans | 170 | - | €300,000 | +€300,000 | |
| Credit institutions | 173 | - | €835,970 | +€835,970 | |
| Other loans | 174 | - | €416,609 | +€416,609 | |
| Amounts payable within one year | 42/48 | €552,188 | €575,794 | +€23,606 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €79,550 | €139,215 | +€59,665 | +75.0% |
| Financial debts | 43 | €250,000 | - | -€250,000 | |
| Other loans | 439 | €250,000 | - | -€250,000 | |
| Trade debts | 44 | €163,206 | €189,631 | +€26,426 | +16.2% |
| Suppliers | 440/4 | €163,206 | €189,631 | +€26,426 | +16.2% |
| Advances received on contracts in progress | 46 | €13,804 | €12,390 | -€1,414 | -10.2% |
| Taxes, remuneration and social security | 45 | €42,305 | €39,582 | -€2,723 | -6.4% |
| Remuneration and social security | 454/9 | €42,305 | €39,582 | -€2,723 | -6.4% |
| Accrued charges and deferred income | 492/3 | €240,870 | €193,795 | -€47,075 | -19.5% |
| Operating income | 70/76A | - | €10,725,583 | +€10.7m | |
| Turnover | 70 | - | €803,691 | +€803,691 | |
| Membership fees, donations, legacies and grants | 73 | - | €9,730,959 | +€9.7m | |
| Other operating income | 74 | - | €190,933 | +€190,933 | |
| Non-recurring operating income | 76A | €1,800 | - | -€1,800 | |
| Operating charges | 60/66A | - | €10,614,200 | +€10.6m | |
| Goods for resale, raw materials and consumables | 60 | - | €152,980 | +€152,980 | |
| Purchases | 600/8 | - | €181,716 | +€181,716 | |
| Change in stocks: decrease (increase) | 609 | - | -€28,736 | -€28,736 | |
| Services and other goods | 61 | - | €1,259,230 | +€1.3m | |
| Remuneration, social security and pensions | 62 | €8,408,209 | €8,778,949 | +€370,740 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429,774 | €403,344 | -€26,430 | -6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,878 | -€2,497 | +€2,381 | +48.8% |
| Other operating charges | 640/8 | €25,065 | €22,194 | -€2,871 | -11.5% |
| Gross operating margin | 9900 | €8,783,719 | - | -€8.8m | |
| Operating profit (loss) | 9901 | -€74,451 | €111,383 | +€185,834 | |
| Financial income | 75/76B | €42,838 | €29,047 | -€13,792 | -32.2% |
| Recurring financial income | 75 | €42,838 | €29,047 | -€13,792 | -32.2% |
| Other financial income | 752/9 | - | €29,047 | +€29,047 | |
| Financial charges | 65/66B | €23,888 | €28,673 | +€4,785 | +20.0% |
| Recurring financial charges | 65 | €23,888 | €28,673 | +€4,785 | +20.0% |
| Debt charges | 650 | - | €24,144 | +€24,144 | |
| Other financial charges | 652/9 | - | €4,529 | +€4,529 | |
| Profit (loss) for the period before taxes | 9903 | -€55,500 | €111,757 | +€167,257 | |
| Profit (loss) for the period | 9904 | -€55,500 | €111,757 | +€167,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,500 | €111,757 | +€167,257 |
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 30 October 2026 via checked.be.