Schipperskipje: 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.
Schipperskipje
Largest movements
- Receivables within one year +€8,470
up €8,470 (+350%), from €2,420 to €10,890
- Cash +€5,446
up €5,446 (+38.1%), from €14,277 to €19,723
mainly Net result for the year (+€7,314) and Depreciation (+€4,946)
- Tangible fixed assets -€4,946
down €4,946 (-32.9%), from €15,024 to €10,078
- Profit (loss) carried forward +€7,314
up €7,314 (+8.8%), from -€82,801 to -€75,487
- Trade debts +€1,069
up €1,069 (+9,718%), from €11 to €1,080
- Tax, wage and social debts +€587
up €587 (+113%), from €521 to €1,108
- Taxes -€5,100
down €5,100, from €3,550 to -€1,550
- Gross operating margin +€1,277
up €1,277 (+13.3%), from €9,574 to €10,851
- Financial charges -€627
down €627 (-96.8%), from €648 to €21
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 | €31,721 | €40,691 | +€8,970 | +28.3% |
| Fixed assets | 21/28 | €15,024 | €10,078 | -€4,946 | -32.9% |
| Tangible fixed assets | 22/27 | €15,024 | €10,078 | -€4,946 | -32.9% |
| Plant, machinery and equipment | 23 | €15,024 | €10,078 | -€4,946 | -32.9% |
| Current assets | 29/58 | €16,697 | €30,613 | +€13,916 | +83.3% |
| Amounts receivable within one year | 40/41 | €2,420 | €10,890 | +€8,470 | +350% |
| Trade receivables | 40 | €2,420 | €10,890 | +€8,470 | +350% |
| Cash at bank and in hand | 54/58 | €14,277 | €19,723 | +€5,446 | +38.1% |
| Total equity and liabilities | 10/49 | €31,721 | €40,691 | +€8,970 | +28.3% |
| Equity | 10/15 | -€57,801 | -€50,487 | +€7,314 | +12.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | - | €25,000 | +€25,000 | |
| Issued capital | 100 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | -€82,801 | -€75,487 | +€7,314 | +8.8% |
| Amounts payable | 17/49 | €89,522 | €91,178 | +€1,656 | +1.8% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €59,522 | €61,178 | +€1,656 | +2.8% |
| Trade debts | 44 | €11 | €1,080 | +€1,069 | +9,718% |
| Suppliers | 440/4 | €11 | €1,080 | +€1,069 | +9,718% |
| Taxes, remuneration and social security | 45 | €521 | €1,108 | +€587 | +113% |
| Taxes | 450/3 | €521 | €1,108 | +€587 | +113% |
| Other amounts payable | 47/48 | €58,990 | €58,990 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,946 | €4,946 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €9,574 | €10,851 | +€1,277 | +13.3% |
| Operating profit (loss) | 9901 | €4,510 | €5,785 | +€1,275 | +28.3% |
| Financial charges | 65/66B | €648 | €21 | -€627 | -96.8% |
| Recurring financial charges | 65 | €648 | €21 | -€627 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €3,862 | €5,764 | +€1,902 | +49.2% |
| Income taxes | 67/77 | €3,550 | -€1,550 | -€5,100 | |
| Profit (loss) for the period | 9904 | €312 | €7,314 | +€7,002 | +2,244% |
| Profit (loss) for the period to be appropriated | 9905 | €312 | €7,314 | +€7,002 | +2,244% |
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.