iRepairshop: 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.
iRepairshop
Largest movements
- Tangible fixed assets +€71,058
up €71,058 (+7.3%), from €976,406 to €1.0m
of which Plant, machinery and equipment: +€41,518
- Stocks and contracts -€64,366
down €64,366 (-7.2%), from €899,123 to €834,757
- Trade debts -€131,572
down €131,572 (-48.4%), from €271,785 to €140,213
- Reserves +€123,328
up €123,328 (+18.1%), from €680,648 to €803,976
of which Distributable reserves: +€123,328
- Short-term financial debts +€89,981
up €89,981 (+335%), from €26,881 to €116,861
- Debts after one year -€70,436
down €70,436 (-8.0%), from €884,703 to €814,267
- Other debts +€28,350
up €28,350 (+12.0%), from €237,110 to €265,460
- Gross operating margin +€52,333
up €52,333 (+17.1%), from €306,726 to €359,059
- Staff costs +€46,694
up €46,694 (+107%), from €43,617 to €90,312
- Depreciation +€23,984
up €23,984 (+77.6%), from €30,915 to €54,898
- Taxes -€7,045
down €7,045 (-13.6%), from €51,918 to €44,873
- Other operating charges +€6,079
up €6,079 (+340%), from €1,786 to €7,865
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 | €2,263,284 | €2,297,151 | +€33,867 | +1.5% |
| Fixed assets | 21/28 | €1,276,800 | €1,347,859 | +€71,058 | +5.6% |
| Tangible fixed assets | 22/27 | €976,406 | €1,047,465 | +€71,058 | +7.3% |
| Land and buildings | 22 | €963,354 | €982,613 | +€19,259 | +2.0% |
| Plant, machinery and equipment | 23 | €4,633 | €46,152 | +€41,518 | +896% |
| Furniture and vehicles | 24 | €8,419 | €18,700 | +€10,281 | +122% |
| Financial fixed assets | 28 | €300,394 | €300,394 | = | 0.0% |
| Current assets | 29/58 | €986,484 | €949,293 | -€37,191 | -3.8% |
| Stocks and contracts in progress | 3 | €899,123 | €834,757 | -€64,366 | -7.2% |
| Stocks | 30/36 | €899,123 | €834,757 | -€64,366 | -7.2% |
| Amounts receivable within one year | 40/41 | €60,186 | €69,368 | +€9,182 | +15.3% |
| Trade receivables | 40 | €18,990 | €29,678 | +€10,688 | +56.3% |
| Other amounts receivable | 41 | €41,196 | €39,689 | -€1,506 | -3.7% |
| Current investments | 50/53 | €5,000 | €10,000 | +€5,000 | +100% |
| Cash at bank and in hand | 54/58 | €21,571 | €34,532 | +€12,961 | +60.1% |
| Deferred charges and accrued income | 490/1 | €604 | €636 | +€32 | +5.3% |
| Total equity and liabilities | 10/49 | €2,263,284 | €2,297,151 | +€33,867 | +1.5% |
| Equity | 10/15 | €699,198 | €822,526 | +€123,328 | +17.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €680,648 | €803,976 | +€123,328 | +18.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €678,793 | €802,121 | +€123,328 | +18.2% |
| Amounts payable | 17/49 | €1,564,087 | €1,474,626 | -€89,461 | -5.7% |
| Amounts payable after more than one year | 17 | €884,703 | €814,267 | -€70,436 | -8.0% |
| Financial debts | 170/4 | €884,703 | €814,267 | -€70,436 | -8.0% |
| Amounts payable within one year | 42/48 | €677,524 | €658,500 | -€19,025 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €70,093 | €70,436 | +€343 | +0.5% |
| Financial debts | 43 | €26,881 | €116,861 | +€89,981 | +335% |
| Credit institutions | 430/8 | €26,881 | €116,861 | +€89,981 | +335% |
| Trade debts | 44 | €271,785 | €140,213 | -€131,572 | -48.4% |
| Suppliers | 440/4 | €271,785 | €140,213 | -€131,572 | -48.4% |
| Taxes, remuneration and social security | 45 | €71,655 | €65,529 | -€6,126 | -8.5% |
| Taxes | 450/3 | €66,831 | €57,143 | -€9,688 | -14.5% |
| Remuneration and social security | 454/9 | €4,824 | €8,386 | +€3,562 | +73.8% |
| Other amounts payable | 47/48 | €237,110 | €265,460 | +€28,350 | +12.0% |
| Accrued charges and deferred income | 492/3 | €1,859 | €1,859 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €43,617 | €90,312 | +€46,694 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,915 | €54,898 | +€23,984 | +77.6% |
| Other operating charges | 640/8 | €1,786 | €7,865 | +€6,079 | +340% |
| Gross operating margin | 9900 | €306,726 | €359,059 | +€52,333 | +17.1% |
| Operating profit (loss) | 9901 | €230,408 | €205,984 | -€24,424 | -10.6% |
| Financial income | 75/76B | €1,841 | €106 | -€1,735 | -94.3% |
| Recurring financial income | 75 | €1,841 | €106 | -€1,735 | -94.3% |
| Financial charges | 65/66B | €31,969 | €37,889 | +€5,919 | +18.5% |
| Recurring financial charges | 65 | €31,969 | €37,889 | +€5,919 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €200,279 | €168,201 | -€32,078 | -16.0% |
| Income taxes | 67/77 | €51,918 | €44,873 | -€7,045 | -13.6% |
| Profit (loss) for the period | 9904 | €148,361 | €123,328 | -€25,033 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €148,361 | €123,328 | -€25,033 | -16.9% |
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 23 October 2026 via checked.be.