WIM SCHEEPERS: what changed
Two fiscal 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.
WIM SCHEEPERS
Largest movements
- Receivables within one year +€77,233
up €77,233 (+587.3%), from €13,150 to €90,383
of which Other amounts receivable: +€77,233
- Financial fixed assets +€70,000
new in 2025: €70,000
- Cash -€56,592
down €56,592 (-86.9%), from €65,120 to €8,527
mainly Receivables within one year (-€77,233) and Investment in fixed assets (net) (-€70,000)
- Tangible fixed assets -€11,792
down €11,792 (-27.2%), from €43,311 to €31,519
of which Furniture and vehicles: -€11,428
- Reserves +€49,679
up €49,679 (+104.7%), from €47,440 to €97,119
- Other debts +€29,982
up €29,982 (+4986.2%), from €601 to €30,583
- Tax, wage and social debts +€19,498
up €19,498 (+102.2%), from €19,072 to €38,570
of which Taxes: +€17,148
- Debts after one year -€10,573
down €10,573 (-36.1%), from €29,260 to €18,687
- Advances received -€10,285
down €10,285 (-100.0%), from €10,285 to €0
- Gross operating margin +€17,155
up €17,155 (+25.9%), from €66,212 to €83,367
- Taxes +€4,958
up €4,958 (+33.6%), from €14,751 to €19,709
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 | €121,744 | €200,577 | +€78,833 | +64.8% |
| Fixed assets | 21/28 | €43,311 | €101,519 | +€58,208 | +134.4% |
| Tangible fixed assets | 22/27 | €43,311 | €31,519 | -€11,792 | -27.2% |
| Plant, machinery and equipment | 23 | €1,701 | €1,337 | -€364 | -21.4% |
| Furniture and vehicles | 24 | €41,610 | €30,182 | -€11,428 | -27.5% |
| Financial fixed assets | 28 | - | €70,000 | +€70,000 | |
| Current assets | 29/58 | €78,433 | €99,058 | +€20,625 | +26.3% |
| Amounts receivable within one year | 40/41 | €13,150 | €90,383 | +€77,233 | +587.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,150 | €90,383 | +€77,233 | +587.3% |
| Cash at bank and in hand | 54/58 | €65,120 | €8,527 | -€56,592 | -86.9% |
| Deferred charges and accrued income | 490/1 | €163 | €148 | -€15 | -9.2% |
| Total equity and liabilities | 10/49 | €121,744 | €200,577 | +€78,833 | +64.8% |
| Equity | 10/15 | €51,440 | €101,119 | +€49,679 | +96.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €47,440 | €97,119 | +€49,679 | +104.7% |
| Distributable reserves | 133 | €47,440 | €97,119 | +€49,679 | +104.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,304 | €99,458 | +€29,154 | +41.5% |
| Amounts payable after more than one year | 17 | €29,260 | €18,687 | -€10,573 | -36.1% |
| Financial debts | 170/4 | €29,260 | €18,687 | -€10,573 | -36.1% |
| Amounts payable within one year | 42/48 | €41,044 | €80,771 | +€39,727 | +96.8% |
| Current portion of amounts payable after more than one year | 42 | €10,119 | €10,573 | +€454 | +4.5% |
| Trade debts | 44 | €967 | €1,045 | +€78 | +8.1% |
| Suppliers | 440/4 | €967 | €1,045 | +€78 | +8.1% |
| Advances received on contracts in progress | 46 | €10,285 | €0 | -€10,285 | -100.0% |
| Taxes, remuneration and social security | 45 | €19,072 | €38,570 | +€19,498 | +102.2% |
| Taxes | 450/3 | €19,072 | €36,220 | +€17,148 | +89.9% |
| Remuneration and social security | 454/9 | €0 | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €601 | €30,583 | +€29,982 | +4986.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,548 | €11,792 | +€244 | +2.1% |
| Other operating charges | 640/8 | €247 | €494 | +€247 | +100.2% |
| Gross operating margin | 9900 | €66,212 | €83,367 | +€17,155 | +25.9% |
| Operating profit (loss) | 9901 | €54,417 | €71,081 | +€16,664 | +30.6% |
| Financial income | 75/76B | €646 | €864 | +€217 | +33.6% |
| Recurring financial income | 75 | €646 | €864 | +€217 | +33.6% |
| Financial charges | 65/66B | €2,041 | €1,724 | -€316 | -15.5% |
| Recurring financial charges | 65 | €2,041 | €1,724 | -€316 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €53,023 | €70,220 | +€17,197 | +32.4% |
| Income taxes | 67/77 | €14,751 | €19,709 | +€4,958 | +33.6% |
| Profit (loss) for the period | 9904 | €38,273 | €50,512 | +€12,239 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,273 | €50,512 | +€12,239 | +32.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.