AS REPAIR: 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.
AS REPAIR
Largest movements
- Cash -€12,769
down €12,769 (-19.3%), from €66,285 to €53,515
mainly Contributions, distributions and other (-€56,718) and Other debts (-€16,919)
- Receivables within one year -€6,333
down €6,333 (-44.3%), from €14,308 to €7,976
of which Trade receivables: -€6,767
- Tangible fixed assets +€2,716
up €2,716 (+18.6%), from €14,626 to €17,342
of which Plant, machinery and equipment: +€2,710
- Stocks and contracts +€2,034
up €2,034 (+23.4%), from €8,680 to €10,714
- Other debts -€16,919
down €16,919 (-22.3%), from €75,888 to €58,970
- Trade debts +€3,310
up €3,310 (+31.6%), from €10,478 to €13,788
- Accrued charges and deferred income +€2,601
up €2,601 (+104%), from €2,495 to €5,096
- Tax, wage and social debts -€2,555
down €2,555 (-22.6%), from €11,306 to €8,752
- Gross operating margin -€18,065
down €18,065 (-18.1%), from €99,574 to €81,509
- Taxes -€4,271
down €4,271 (-22.1%), from €19,325 to €15,054
- Depreciation +€2,717
up €2,717 (+117%), from €2,315 to €5,032
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 | €105,167 | €91,605 | -€13,562 | -12.9% |
| Fixed assets | 21/28 | €14,626 | €17,342 | +€2,716 | +18.6% |
| Tangible fixed assets | 22/27 | €14,626 | €17,342 | +€2,716 | +18.6% |
| Land and buildings | 22 | €3,853 | €3,080 | -€774 | -20.1% |
| Plant, machinery and equipment | 23 | €6,069 | €8,779 | +€2,710 | +44.7% |
| Furniture and vehicles | 24 | €4,704 | €5,483 | +€779 | +16.6% |
| Current assets | 29/58 | €90,541 | €74,263 | -€16,278 | -18.0% |
| Stocks and contracts in progress | 3 | €8,680 | €10,714 | +€2,034 | +23.4% |
| Stocks | 30/36 | €8,680 | €10,714 | +€2,034 | +23.4% |
| Amounts receivable within one year | 40/41 | €14,308 | €7,976 | -€6,333 | -44.3% |
| Trade receivables | 40 | €13,633 | €6,866 | -€6,767 | -49.6% |
| Other amounts receivable | 41 | €675 | €1,110 | +€435 | +64.3% |
| Cash at bank and in hand | 54/58 | €66,285 | €53,515 | -€12,769 | -19.3% |
| Deferred charges and accrued income | 490/1 | €1,269 | €2,059 | +€790 | +62.3% |
| Total equity and liabilities | 10/49 | €105,167 | €91,605 | -€13,562 | -12.9% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €100,167 | €86,605 | -€13,562 | -13.5% |
| Amounts payable within one year | 42/48 | €97,672 | €81,509 | -€16,164 | -16.5% |
| Trade debts | 44 | €10,478 | €13,788 | +€3,310 | +31.6% |
| Suppliers | 440/4 | €10,478 | €13,788 | +€3,310 | +31.6% |
| Taxes, remuneration and social security | 45 | €11,306 | €8,752 | -€2,555 | -22.6% |
| Taxes | 450/3 | €11,306 | €8,752 | -€2,555 | -22.6% |
| Other amounts payable | 47/48 | €75,888 | €58,970 | -€16,919 | -22.3% |
| Accrued charges and deferred income | 492/3 | €2,495 | €5,096 | +€2,601 | +104% |
| Non-recurring operating income | 76A | - | €116 | +€116 | |
| Remuneration, social security and pensions | 62 | €52 | - | -€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,315 | €5,032 | +€2,717 | +117% |
| Other operating charges | 640/8 | €3,920 | €4,509 | +€589 | +15.0% |
| Non-recurring operating charges | 66A | €242 | - | -€242 | |
| Gross operating margin | 9900 | €99,574 | €81,509 | -€18,065 | -18.1% |
| Operating profit (loss) | 9901 | €93,045 | €71,968 | -€21,077 | -22.7% |
| Financial income | 75/76B | €539 | €1,036 | +€497 | +92.2% |
| Recurring financial income | 75 | €539 | €1,036 | +€497 | +92.2% |
| Financial charges | 65/66B | €1,871 | €1,232 | -€639 | -34.2% |
| Recurring financial charges | 65 | €1,871 | €1,232 | -€639 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €91,714 | €71,772 | -€19,941 | -21.7% |
| Income taxes | 67/77 | €19,325 | €15,054 | -€4,271 | -22.1% |
| Profit (loss) for the period | 9904 | €72,389 | €56,718 | -€15,670 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,389 | €56,718 | -€15,670 | -21.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.