SCHIPPERS EN PARTNERS: what changed
SCHIPPERS EN PARTNERS
Largest movements
- Cash -€62,964
down €62,964 (-88.5%), from €71,150 to €8,186
- Stocks and contracts -€12,874
down €12,874 (-85.0%), from €15,150 to €2,276
- Current investments +€5,755
new in 2025: €5,755
- Receivables within one year +€4,800
up €4,800 (+76.6%), from €6,270 to €11,070
of which Other amounts receivable: +€10,364
- Financial fixed assets +€4,300
new in 2025: €4,300
- Profit (loss) carried forward -€66,806
down €66,806 (-116%), from -€57,458 to -€124,264
- Other debts -€9,373
down €9,373 (-7.0%), from €133,136 to €123,763
- Debts after one year +€9,031
new in 2025: €9,031
- Current portion of long-term debt +€4,138
new in 2025: €4,138
- Trade debts +€2,377
up €2,377 (+62.9%), from €3,782 to €6,159
- Gross operating margin -€18,575
down €18,575, from €11,055 to -€7,520
- Depreciation -€4,798
down €4,798 (-56.0%), from €8,561 to €3,763
- Financial charges +€589
up €589 (+202%), from €292 to €881
- Financial income +€226
new in 2025: €226
- Other operating charges +€174
up €174 (+27.4%), from €635 to €809
Change in the result, 2022 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,899 | €39,459 | -€60,440 | -60.5% |
| Fixed assets | 21/28 | €7,329 | €12,078 | +€4,749 | +64.8% |
| Tangible fixed assets | 22/27 | €7,329 | €7,778 | +€449 | +6.1% |
| Plant, machinery and equipment | 23 | €6,175 | €4,180 | -€1,995 | -32.3% |
| Furniture and vehicles | 24 | €1,154 | - | -€1,154 | |
| Other tangible fixed assets | 26 | - | €3,597 | +€3,597 | |
| Financial fixed assets | 28 | - | €4,300 | +€4,300 | |
| Current assets | 29/58 | €92,570 | €27,382 | -€65,188 | -70.4% |
| Stocks and contracts in progress | 3 | €15,150 | €2,276 | -€12,874 | -85.0% |
| Stocks | 30/36 | €15,150 | €2,276 | -€12,874 | -85.0% |
| Amounts receivable within one year | 40/41 | €6,270 | €11,070 | +€4,800 | +76.6% |
| Trade receivables | 40 | €6,270 | €706 | -€5,564 | -88.7% |
| Other amounts receivable | 41 | - | €10,364 | +€10,364 | |
| Current investments | 50/53 | - | €5,755 | +€5,755 | |
| Cash at bank and in hand | 54/58 | €71,150 | €8,186 | -€62,964 | -88.5% |
| Deferred charges and accrued income | 490/1 | - | €95 | +€95 | |
| Total equity and liabilities | 10/49 | €99,899 | €39,459 | -€60,440 | -60.5% |
| Equity | 10/15 | -€37,019 | -€103,825 | -€66,806 | -180% |
| Contributions | 10/11 | €6,197 | €6,197 | +€0 | 0.0% |
| Capital | 10 | - | €6,197 | +€6,197 | |
| Issued capital | 100 | - | €6,197 | +€6,197 | |
| Reserves | 13 | €14,242 | €14,242 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | -€0 | 0.0% |
| Legal reserve | 130 | - | €620 | +€620 | |
| Reserves not available under the articles | 1311 | €620 | - | -€620 | |
| Tax-exempt reserves | 132 | - | €742 | +€742 | |
| Distributable reserves | 133 | €13,622 | €12,880 | -€742 | -5.4% |
| Profit (loss) carried forward | 14 | -€57,458 | -€124,264 | -€66,806 | -116% |
| Amounts payable | 17/49 | €136,918 | €143,284 | +€6,366 | +4.6% |
| Amounts payable after more than one year | 17 | - | €9,031 | +€9,031 | |
| Financial debts | 170/4 | - | €9,031 | +€9,031 | |
| Amounts payable within one year | 42/48 | €136,918 | €134,252 | -€2,666 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,138 | +€4,138 | |
| Financial debts | 43 | - | €192 | +€192 | |
| Credit institutions | 430/8 | - | €192 | +€192 | |
| Trade debts | 44 | €3,782 | €6,159 | +€2,377 | +62.9% |
| Suppliers | 440/4 | €3,782 | €6,159 | +€2,377 | +62.9% |
| Other amounts payable | 47/48 | €133,136 | €123,763 | -€9,373 | -7.0% |
| Non-recurring operating income | 76A | - | €992 | +€992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,561 | €3,763 | -€4,798 | -56.0% |
| Other operating charges | 640/8 | €635 | €809 | +€174 | +27.4% |
| Gross operating margin | 9900 | €11,055 | -€7,520 | -€18,575 | |
| Operating profit (loss) | 9901 | €1,859 | -€12,091 | -€13,950 | |
| Financial income | 75/76B | - | €226 | +€226 | |
| Recurring financial income | 75 | - | €226 | +€226 | |
| Financial charges | 65/66B | €292 | €881 | +€589 | +202% |
| Recurring financial charges | 65 | €292 | €881 | +€589 | +202% |
| Profit (loss) for the period before taxes | 9903 | €1,567 | -€12,746 | -€14,313 | |
| Income taxes | 67/77 | - | €65 | +€65 | |
| Profit (loss) for the period | 9904 | €1,567 | -€12,812 | -€14,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,567 | -€12,812 | -€14,379 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.