SCHIPOR CONSTRUCT: 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.
SCHIPOR CONSTRUCT
Largest movements
- Receivables within one year -€128,892
down €128,892 (-83.3%), from €154,825 to €25,933
of which Trade receivables: -€133,676
- Tangible fixed assets +€122,289
new in 2024: €122,289
- Cash -€7,342
down €7,342 (-35.6%), from €20,603 to €13,262
mainly Investment in fixed assets (net) (-€142,494) and Trade debts (-€130,011)
- Trade debts -€130,011
down €130,011 (-94.0%), from €138,349 to €8,337
- Debts after one year +€106,703
new in 2024: €106,703
- Profit (loss) carried forward +€8,713
up €8,713 (+32.5%), from €26,768 to €35,481
- Current portion of long-term debt +€3,534
new in 2024: €3,534
- Gross operating margin +€23,162
up €23,162 (+146.9%), from €15,765 to €38,927
- Depreciation +€20,205
new in 2024: €20,205
- Financial charges +€5,252
up €5,252 (+810.5%), from €648 to €5,900
- Taxes -€485
down €485 (-12.5%), from €3,888 to €3,403
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,429 | €162,546 | -€12,883 | -7.3% |
| Fixed assets | 21/28 | - | €122,289 | +€122,289 | |
| Tangible fixed assets | 22/27 | - | €122,289 | +€122,289 | |
| Land and buildings | 22 | - | €122,289 | +€122,289 | |
| Current assets | 29/58 | €175,429 | €40,258 | -€135,171 | -77.1% |
| Amounts receivable within one year | 40/41 | €154,825 | €25,933 | -€128,892 | -83.3% |
| Trade receivables | 40 | €134,206 | €529 | -€133,676 | -99.6% |
| Other amounts receivable | 41 | €20,620 | €25,404 | +€4,784 | +23.2% |
| Cash at bank and in hand | 54/58 | €20,603 | €13,262 | -€7,342 | -35.6% |
| Deferred charges and accrued income | 490/1 | - | €1,063 | +€1,063 | |
| Total equity and liabilities | 10/49 | €175,429 | €162,546 | -€12,883 | -7.3% |
| Equity | 10/15 | €27,968 | €36,681 | +€8,713 | +31.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,768 | €35,481 | +€8,713 | +32.5% |
| Amounts payable | 17/49 | €147,460 | €125,865 | -€21,595 | -14.6% |
| Amounts payable after more than one year | 17 | - | €106,703 | +€106,703 | |
| Financial debts | 170/4 | - | €106,703 | +€106,703 | |
| Amounts payable within one year | 42/48 | €147,460 | €19,162 | -€128,298 | -87.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,534 | +€3,534 | |
| Financial debts | 43 | €96 | - | -€96 | |
| Credit institutions | 430/8 | €96 | - | -€96 | |
| Trade debts | 44 | €138,349 | €8,337 | -€130,011 | -94.0% |
| Suppliers | 440/4 | €138,349 | €8,337 | -€130,011 | -94.0% |
| Taxes, remuneration and social security | 45 | €9,015 | €7,291 | -€1,725 | -19.1% |
| Taxes | 450/3 | €9,015 | €7,291 | -€1,725 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €20,205 | +€20,205 | |
| Other operating charges | 640/8 | €384 | €706 | +€322 | +83.8% |
| Gross operating margin | 9900 | €15,765 | €38,927 | +€23,162 | +146.9% |
| Operating profit (loss) | 9901 | €15,380 | €18,016 | +€2,635 | +17.1% |
| Financial charges | 65/66B | €648 | €5,900 | +€5,252 | +810.5% |
| Recurring financial charges | 65 | €648 | €5,900 | +€5,252 | +810.5% |
| Profit (loss) for the period before taxes | 9903 | €14,732 | €12,116 | -€2,617 | -17.8% |
| Income taxes | 67/77 | €3,888 | €3,403 | -€485 | -12.5% |
| Profit (loss) for the period | 9904 | €10,844 | €8,713 | -€2,132 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,844 | €8,713 | -€2,132 | -19.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.