SCHIPPERS PETER: 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.
SCHIPPERS PETER
Largest movements
- Stocks and contracts -€10,231
down €10,231 (-50.0%), from €20,461 to €10,229
- Cash +€7,889
up €7,889 (+44.6%), from €17,682 to €25,571
mainly Stocks and contracts (+€10,231) and Receivables within one year (+€5,392)
- Receivables within one year -€5,392
down €5,392 (-8.8%), from €61,208 to €55,816
of which Trade receivables: -€5,709
- Current portion of long-term debt -€7,464
down €7,464 (-72.4%), from €10,314 to €2,851
- Tax, wage and social debts +€5,321
up €5,321 (+348.8%), from €1,526 to €6,847
of which Remuneration and social security: +€4,200
- Trade debts -€4,596
down €4,596 (-64.8%), from €7,089 to €2,493
- Debts after one year -€2,901
down €2,901 (-69.4%), from €4,180 to €1,278
- Profit (loss) carried forward +€2,382
up €2,382 (+1.6%), from €145,147 to €147,530
- Gross operating margin +€16,526
up €16,526, from -€14,712 to €1,814
- Financial charges -€218
down €218 (-44.2%), from €492 to €275
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 | €176,316 | €169,059 | -€7,257 | -4.1% |
| Fixed assets | 21/28 | €75,102 | €75,772 | +€670 | +0.9% |
| Tangible fixed assets | 22/27 | €75,102 | €75,772 | +€670 | +0.9% |
| Plant, machinery and equipment | 23 | €1,386 | €2,056 | +€670 | +48.4% |
| Furniture and vehicles | 24 | €69,489 | €69,489 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,227 | €4,227 | = | 0.0% |
| Current assets | 29/58 | €101,214 | €93,287 | -€7,927 | -7.8% |
| Stocks and contracts in progress | 3 | €20,461 | €10,229 | -€10,231 | -50.0% |
| Contracts in progress | 37 | €20,461 | €10,229 | -€10,231 | -50.0% |
| Amounts receivable within one year | 40/41 | €61,208 | €55,816 | -€5,392 | -8.8% |
| Trade receivables | 40 | €38,465 | €32,756 | -€5,709 | -14.8% |
| Other amounts receivable | 41 | €22,743 | €23,060 | +€317 | +1.4% |
| Cash at bank and in hand | 54/58 | €17,682 | €25,571 | +€7,889 | +44.6% |
| Deferred charges and accrued income | 490/1 | €1,863 | €1,671 | -€192 | -10.3% |
| Total equity and liabilities | 10/49 | €176,316 | €169,059 | -€7,257 | -4.1% |
| Equity | 10/15 | €153,207 | €155,590 | +€2,382 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,147 | €147,530 | +€2,382 | +1.6% |
| Amounts payable | 17/49 | €23,108 | €13,469 | -€9,639 | -41.7% |
| Amounts payable after more than one year | 17 | €4,180 | €1,278 | -€2,901 | -69.4% |
| Financial debts | 170/4 | €4,180 | €1,278 | -€2,901 | -69.4% |
| Amounts payable within one year | 42/48 | €18,929 | €12,190 | -€6,738 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €10,314 | €2,851 | -€7,464 | -72.4% |
| Trade debts | 44 | €7,089 | €2,493 | -€4,596 | -64.8% |
| Suppliers | 440/4 | €7,089 | €2,493 | -€4,596 | -64.8% |
| Taxes, remuneration and social security | 45 | €1,526 | €6,847 | +€5,321 | +348.8% |
| Taxes | 450/3 | €476 | €1,597 | +€1,121 | +235.8% |
| Remuneration and social security | 454/9 | €1,050 | €5,250 | +€4,200 | +400.0% |
| Non-recurring operating income | 76A | €200 | - | -€200 | |
| Other operating charges | 640/8 | €241 | €244 | +€4 | +1.5% |
| Gross operating margin | 9900 | -€14,712 | €1,814 | +€16,526 | |
| Operating profit (loss) | 9901 | -€14,952 | €1,570 | +€16,522 | |
| Financial income | 75/76B | €1,216 | €1,228 | +€12 | +1.0% |
| Recurring financial income | 75 | €1,216 | €1,228 | +€12 | +1.0% |
| Financial charges | 65/66B | €492 | €275 | -€218 | -44.2% |
| Recurring financial charges | 65 | €492 | €275 | -€218 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,229 | €2,523 | +€16,752 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€14,368 | €2,382 | +€16,751 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,368 | €2,382 | +€16,751 |
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 9 October 2026 via checked.be.