Schoepp & Associés: 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.
Schoepp & Associés
Largest movements
- Cash -€2,424
down €2,424 (-89.6%), from €2,706 to €282
mainly Trade debts (-€3,557) and Net result for the year (-€658)
- Receivables within one year -€846
down €846 (-12.4%), from €6,833 to €5,987
of which Trade receivables: -€1,593
- Trade debts -€3,557
down €3,557 (-90.7%), from €3,922 to €365
- Tax, wage and social debts +€945
new in 2025: €945
- Profit (loss) carried forward -€658
down €658 (-26.9%), from -€2,443 to -€3,101
- Gross operating margin +€1,133
up €1,133 (+96.3%), from -€1,177 to -€44
- Financial charges +€77
up €77 (+51.7%), from €149 to €226
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 | €9,539 | €6,269 | -€3,270 | -34.3% |
| Current assets | 29/58 | €9,539 | €6,269 | -€3,270 | -34.3% |
| Amounts receivable within one year | 40/41 | €6,833 | €5,987 | -€846 | -12.4% |
| Trade receivables | 40 | €6,626 | €5,033 | -€1,593 | -24.0% |
| Other amounts receivable | 41 | €207 | €954 | +€747 | +361% |
| Cash at bank and in hand | 54/58 | €2,706 | €282 | -€2,424 | -89.6% |
| Total equity and liabilities | 10/49 | €9,539 | €6,269 | -€3,270 | -34.3% |
| Equity | 10/15 | €5,617 | €4,959 | -€658 | -11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,443 | -€3,101 | -€658 | -26.9% |
| Amounts payable | 17/49 | €3,922 | €1,310 | -€2,612 | -66.6% |
| Amounts payable within one year | 42/48 | €3,922 | €1,310 | -€2,612 | -66.6% |
| Trade debts | 44 | €3,922 | €365 | -€3,557 | -90.7% |
| Suppliers | 440/4 | €3,922 | €365 | -€3,557 | -90.7% |
| Taxes, remuneration and social security | 45 | - | €945 | +€945 | |
| Taxes | 450/3 | - | €945 | +€945 | |
| Other operating charges | 640/8 | €384 | €388 | +€4 | +1.0% |
| Gross operating margin | 9900 | -€1,177 | -€44 | +€1,133 | +96.3% |
| Operating profit (loss) | 9901 | -€1,561 | -€432 | +€1,129 | +72.3% |
| Financial charges | 65/66B | €149 | €226 | +€77 | +51.7% |
| Recurring financial charges | 65 | €149 | €226 | +€77 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,710 | -€658 | +€1,052 | +61.5% |
| Profit (loss) for the period | 9904 | -€1,710 | -€658 | +€1,052 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,710 | -€658 | +€1,052 | +61.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.