SCHIEPERS CONSULTING: 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.
SCHIEPERS CONSULTING
Largest movements
- Cash -€79,364
down €79,364 (-76.2%), from €104,165 to €24,800
mainly Contributions, distributions and other (-€200,144) and Receivables within one year (-€35,054)
- Receivables within one year +€35,054
up €35,054 (+369%), from €9,511 to €44,565
of which Trade receivables: +€35,621
- Tangible fixed assets -€4,812
down €4,812 (-13.9%), from €34,601 to €29,789
- Reserves -€137,932
down €137,932 (-100%), from €137,932 to €0
- Other debts +€52,920
up €52,920 (+9,175%), from €577 to €53,497
- Trade debts +€25,901
up €25,901 (+8,670%), from €299 to €26,200
- Tax, wage and social debts +€10,126
up €10,126 (+204%), from €4,962 to €15,087
- Gross operating margin +€4,560
up €4,560 (+5.9%), from €76,768 to €81,329
- Depreciation -€1,501
down €1,501 (-45.0%), from €3,338 to €1,837
- Taxes +€1,191
up €1,191 (+8.0%), from €14,932 to €16,124
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,769 | €99,784 | -€48,985 | -32.9% |
| Fixed assets | 21/28 | €34,601 | €29,789 | -€4,812 | -13.9% |
| Tangible fixed assets | 22/27 | €34,601 | €29,789 | -€4,812 | -13.9% |
| Furniture and vehicles | 24 | €34,601 | €29,789 | -€4,812 | -13.9% |
| Current assets | 29/58 | €114,168 | €69,995 | -€44,172 | -38.7% |
| Amounts receivable within one year | 40/41 | €9,511 | €44,565 | +€35,054 | +369% |
| Trade receivables | 40 | €8,944 | €44,565 | +€35,621 | +398% |
| Other amounts receivable | 41 | €568 | €0 | -€568 | -100% |
| Cash at bank and in hand | 54/58 | €104,165 | €24,800 | -€79,364 | -76.2% |
| Deferred charges and accrued income | 490/1 | €492 | €630 | +€138 | +28.1% |
| Total equity and liabilities | 10/49 | €148,769 | €99,784 | -€48,985 | -32.9% |
| Equity | 10/15 | €142,932 | €5,000 | -€137,932 | -96.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €137,932 | €0 | -€137,932 | -100% |
| Distributable reserves | 133 | €137,932 | €0 | -€137,932 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,837 | €94,784 | +€88,947 | +1,524% |
| Amounts payable within one year | 42/48 | €5,837 | €94,784 | +€88,947 | +1,524% |
| Trade debts | 44 | €299 | €26,200 | +€25,901 | +8,670% |
| Suppliers | 440/4 | €299 | €26,200 | +€25,901 | +8,670% |
| Taxes, remuneration and social security | 45 | €4,962 | €15,087 | +€10,126 | +204% |
| Taxes | 450/3 | €4,962 | €15,087 | +€10,126 | +204% |
| Other amounts payable | 47/48 | €577 | €53,497 | +€52,920 | +9,175% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,338 | €1,837 | -€1,501 | -45.0% |
| Other operating charges | 640/8 | €134 | €888 | +€754 | +562% |
| Gross operating margin | 9900 | €76,768 | €81,329 | +€4,560 | +5.9% |
| Operating profit (loss) | 9901 | €73,296 | €78,604 | +€5,307 | +7.2% |
| Financial income | 75/76B | €0 | €10 | +€10 | +98,200% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +98,200% |
| Financial charges | 65/66B | €162 | €277 | +€115 | +70.5% |
| Recurring financial charges | 65 | €162 | €277 | +€115 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | €73,134 | €78,337 | +€5,203 | +7.1% |
| Income taxes | 67/77 | €14,932 | €16,124 | +€1,191 | +8.0% |
| Profit (loss) for the period | 9904 | €58,202 | €62,213 | +€4,011 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,202 | €62,213 | +€4,011 | +6.9% |
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 14 October 2026 via checked.be.