SCHOUPPE BERT: 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.
SCHOUPPE BERT
Largest movements
- Receivables within one year +€12,870
up €12,870 (+98.5%), from €13,061 to €25,931
of which Trade receivables: +€13,466
- Stocks and contracts +€12,750
new in 2025: €12,750
- Cash -€9,086
down €9,086 (-51.5%), from €17,641 to €8,555
mainly Receivables within one year (-€12,870) and Stocks and contracts (-€12,750)
- Tangible fixed assets +€5,722
new in 2025: €5,722
- Other debts +€16,678
up €16,678 (+150%), from €11,136 to €27,814
- Trade debts +€8,502
up €8,502 (+137%), from €6,209 to €14,711
- Current portion of long-term debt -€2,750
down €2,750 (-91.7%), from €3,000 to €250
- Tax, wage and social debts -€617
down €617 (-19.7%), from €3,125 to €2,508
of which Remuneration and social security: -€617
- Gross operating margin +€796
up €796 (+90.8%), from €876 to €1,672
- Depreciation +€726
up €726 (+1,415%), from €51 to €778
- Other operating charges -€168
down €168 (-30.0%), from €559 to €392
- Financial income -€57
down €57 (-94.8%), from €61 to €3
- Financial charges +€31
up €31 (+105%), from €29 to €60
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 | €30,757 | €53,016 | +€22,259 | +72.4% |
| Fixed assets | 21/28 | €55 | €5,780 | +€5,725 | +10,410% |
| Tangible fixed assets | 22/27 | - | €5,722 | +€5,722 | |
| Plant, machinery and equipment | 23 | - | €5,722 | +€5,722 | |
| Financial fixed assets | 28 | €55 | €58 | +€3 | +5.5% |
| Current assets | 29/58 | €30,702 | €47,236 | +€16,534 | +53.9% |
| Stocks and contracts in progress | 3 | - | €12,750 | +€12,750 | |
| Stocks | 30/36 | - | €12,750 | +€12,750 | |
| Amounts receivable within one year | 40/41 | €13,061 | €25,931 | +€12,870 | +98.5% |
| Trade receivables | 40 | €10,858 | €24,324 | +€13,466 | +124% |
| Other amounts receivable | 41 | €2,203 | €1,607 | -€596 | -27.0% |
| Cash at bank and in hand | 54/58 | €17,641 | €8,555 | -€9,086 | -51.5% |
| Total equity and liabilities | 10/49 | €30,757 | €53,016 | +€22,259 | +72.4% |
| Equity | 10/15 | €7,286 | €7,732 | +€446 | +6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,800 | €33,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,714 | -€32,268 | +€446 | +1.4% |
| Amounts payable | 17/49 | €23,470 | €45,284 | +€21,813 | +92.9% |
| Amounts payable within one year | 42/48 | €23,470 | €45,284 | +€21,813 | +92.9% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €250 | -€2,750 | -91.7% |
| Trade debts | 44 | €6,209 | €14,711 | +€8,502 | +137% |
| Suppliers | 440/4 | €6,209 | €14,711 | +€8,502 | +137% |
| Taxes, remuneration and social security | 45 | €3,125 | €2,508 | -€617 | -19.7% |
| Taxes | 450/3 | €2,508 | €2,508 | = | 0.0% |
| Remuneration and social security | 454/9 | €617 | - | -€617 | |
| Other amounts payable | 47/48 | €11,136 | €27,814 | +€16,678 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €778 | +€726 | +1,415% |
| Other operating charges | 640/8 | €559 | €392 | -€168 | -30.0% |
| Gross operating margin | 9900 | €876 | €1,672 | +€796 | +90.8% |
| Operating profit (loss) | 9901 | €265 | €503 | +€237 | +89.5% |
| Financial income | 75/76B | €61 | €3 | -€57 | -94.8% |
| Recurring financial income | 75 | €61 | €3 | -€57 | -94.8% |
| Financial charges | 65/66B | €29 | €60 | +€31 | +105% |
| Recurring financial charges | 65 | €29 | €60 | +€31 | +105% |
| Profit (loss) for the period before taxes | 9903 | €297 | €446 | +€149 | +50.4% |
| Profit (loss) for the period | 9904 | €297 | €446 | +€149 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €297 | €446 | +€149 | +50.4% |
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.