SCHOPERCA: 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.
SCHOPERCA
Largest movements
- Receivables within one year -€22,311
down €22,311 (-75.8%), from €29,440 to €7,129
of which Trade receivables: -€14,080
- Cash +€12,727
up €12,727 (+19.6%), from €64,780 to €77,507
mainly Receivables within one year (+€22,311) and Net result for the year (+€7,658)
- Stocks and contracts +€9,818
up €9,818 (+45.7%), from €21,475 to €31,294
- Tangible fixed assets -€2,603
down €2,603 (-27.1%), from €9,612 to €7,009
of which Plant, machinery and equipment: -€2,196
- Trade debts -€13,054
down €13,054 (-52.5%), from €24,866 to €11,812
- Reserves +€7,658
up €7,658 (+17.8%), from €43,027 to €50,686
- Tax, wage and social debts +€5,371
up €5,371 (+48.0%), from €11,186 to €16,557
of which Taxes: +€3,843
- Gross operating margin +€6,640
up €6,640 (+60.8%), from €10,925 to €17,566
- Taxes +€2,706
up €2,706 (+153%), from €1,769 to €4,475
- Financial income +€184
up €184 (+719%), from €26 to €210
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 | €126,606 | €124,827 | -€1,779 | -1.4% |
| Fixed assets | 21/28 | €9,834 | €7,231 | -€2,603 | -26.5% |
| Tangible fixed assets | 22/27 | €9,612 | €7,009 | -€2,603 | -27.1% |
| Plant, machinery and equipment | 23 | €8,397 | €6,201 | -€2,196 | -26.2% |
| Furniture and vehicles | 24 | €1,215 | €808 | -€407 | -33.5% |
| Financial fixed assets | 28 | €222 | €222 | = | 0.0% |
| Current assets | 29/58 | €116,772 | €117,596 | +€824 | +0.7% |
| Stocks and contracts in progress | 3 | €21,475 | €31,294 | +€9,818 | +45.7% |
| Stocks | 30/36 | €21,475 | €31,294 | +€9,818 | +45.7% |
| Amounts receivable within one year | 40/41 | €29,440 | €7,129 | -€22,311 | -75.8% |
| Trade receivables | 40 | €21,209 | €7,129 | -€14,080 | -66.4% |
| Other amounts receivable | 41 | €8,231 | €0 | -€8,231 | -100% |
| Cash at bank and in hand | 54/58 | €64,780 | €77,507 | +€12,727 | +19.6% |
| Deferred charges and accrued income | 490/1 | €1,076 | €1,665 | +€589 | +54.8% |
| Total equity and liabilities | 10/49 | €126,606 | €124,827 | -€1,779 | -1.4% |
| Equity | 10/15 | €71,495 | €79,154 | +€7,658 | +10.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,027 | €50,686 | +€7,658 | +17.8% |
| Distributable reserves | 133 | €43,027 | €50,686 | +€7,658 | +17.8% |
| Profit (loss) carried forward | 14 | €18,468 | €18,468 | = | 0.0% |
| Amounts payable | 17/49 | €55,111 | €45,673 | -€9,437 | -17.1% |
| Amounts payable after more than one year | 17 | €15,568 | €15,568 | = | 0.0% |
| Financial debts | 170/4 | €15,568 | €15,568 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,299 | €28,459 | -€8,840 | -23.7% |
| Trade debts | 44 | €24,866 | €11,812 | -€13,054 | -52.5% |
| Suppliers | 440/4 | €24,866 | €11,812 | -€13,054 | -52.5% |
| Taxes, remuneration and social security | 45 | €11,186 | €16,557 | +€5,371 | +48.0% |
| Taxes | 450/3 | €9,686 | €13,529 | +€3,843 | +39.7% |
| Remuneration and social security | 454/9 | €1,500 | €3,028 | +€1,528 | +102% |
| Other amounts payable | 47/48 | €1,248 | €90 | -€1,158 | -92.8% |
| Accrued charges and deferred income | 492/3 | €2,244 | €1,646 | -€598 | -26.6% |
| Remuneration, social security and pensions | 62 | €88 | €101 | +€13 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,232 | €3,129 | -€103 | -3.2% |
| Other operating charges | 640/8 | €633 | €741 | +€108 | +17.1% |
| Gross operating margin | 9900 | €10,925 | €17,566 | +€6,640 | +60.8% |
| Operating profit (loss) | 9901 | €6,973 | €13,595 | +€6,622 | +95.0% |
| Financial income | 75/76B | €26 | €210 | +€184 | +719% |
| Recurring financial income | 75 | €26 | €210 | +€184 | +719% |
| Financial charges | 65/66B | €1,821 | €1,671 | -€150 | -8.2% |
| Recurring financial charges | 65 | €1,821 | €1,671 | -€150 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €5,177 | €12,134 | +€6,956 | +134% |
| Income taxes | 67/77 | €1,769 | €4,475 | +€2,706 | +153% |
| Profit (loss) for the period | 9904 | €3,408 | €7,658 | +€4,250 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €3,408 | €7,658 | +€4,250 | +125% |
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 17 October 2026 via checked.be.