IREPARATION SPRL: 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.
IREPARATION SPRL
Largest movements
- Cash -€1,815
down €1,815 (-13.5%), from €13,446 to €11,631
mainly Other debts (-€12,410) and Trade debts (-€11,604)
- Tangible fixed assets -€918
down €918 (-32.1%), from €2,862 to €1,944
- Stocks and contracts -€617
down €617 (-10.0%), from €6,183 to €5,566
- Receivables within one year -€467
down €467 (-34.4%), from €1,359 to €892
- Tax, wage and social debts +€13,739
up €13,739 (+215%), from €6,402 to €20,141
of which Remuneration and social security: +€9,724
- Other debts -€12,410
down €12,410 (-18.0%), from €68,781 to €56,371
- Trade debts -€11,604
down €11,604 (-69.6%), from €16,680 to €5,076
of which Suppliers: -€16,680
- Profit (loss) carried forward +€6,458
up €6,458 (+7.3%), from -€88,273 to -€81,815
- Gross operating margin +€20,589
up €20,589 (+63.5%), from €32,443 to €53,032
- Staff costs +€17,637
up €17,637 (+64.3%), from €27,409 to €45,046
- Taxes -€4,717
no longer reported in 2022 (was €4,717)
- Other operating charges -€3,285
down €3,285 (-89.8%), from €3,660 to €375
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,050 | €20,233 | -€3,817 | -15.9% |
| Fixed assets | 21/28 | €3,062 | €2,144 | -€918 | -30.0% |
| Tangible fixed assets | 22/27 | €2,862 | €1,944 | -€918 | -32.1% |
| Other tangible fixed assets | 26 | €2,862 | €1,944 | -€918 | -32.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €20,988 | €18,089 | -€2,899 | -13.8% |
| Stocks and contracts in progress | 3 | €6,183 | €5,566 | -€617 | -10.0% |
| Stocks | 30/36 | €6,183 | €5,566 | -€617 | -10.0% |
| Amounts receivable within one year | 40/41 | €1,359 | €892 | -€467 | -34.4% |
| Trade receivables | 40 | €1,359 | €892 | -€467 | -34.4% |
| Cash at bank and in hand | 54/58 | €13,446 | €11,631 | -€1,815 | -13.5% |
| Total equity and liabilities | 10/49 | €24,050 | €20,233 | -€3,817 | -15.9% |
| Equity | 10/15 | -€67,813 | -€61,355 | +€6,458 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,273 | -€81,815 | +€6,458 | +7.3% |
| Amounts payable | 17/49 | €91,863 | €81,588 | -€10,275 | -11.2% |
| Amounts payable within one year | 42/48 | €91,863 | €81,588 | -€10,275 | -11.2% |
| Trade debts | 44 | €16,680 | €5,076 | -€11,604 | -69.6% |
| Suppliers | 440/4 | €16,680 | - | -€16,680 | |
| Bills of exchange payable | 441 | - | €5,076 | +€5,076 | |
| Taxes, remuneration and social security | 45 | €6,402 | €20,141 | +€13,739 | +215% |
| Taxes | 450/3 | €3,415 | €7,430 | +€4,015 | +118% |
| Remuneration and social security | 454/9 | €2,987 | €12,711 | +€9,724 | +326% |
| Other amounts payable | 47/48 | €68,781 | €56,371 | -€12,410 | -18.0% |
| Remuneration, social security and pensions | 62 | €27,409 | €45,046 | +€17,637 | +64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €917 | = | 0.0% |
| Other operating charges | 640/8 | €3,660 | €375 | -€3,285 | -89.8% |
| Gross operating margin | 9900 | €32,443 | €53,032 | +€20,589 | +63.5% |
| Operating profit (loss) | 9901 | €457 | €6,694 | +€6,237 | +1,365% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €468 | €237 | -€231 | -49.4% |
| Recurring financial charges | 65 | €468 | €237 | -€231 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | -€11 | €6,458 | +€6,469 | |
| Income taxes | 67/77 | €4,717 | - | -€4,717 | |
| Profit (loss) for the period | 9904 | -€4,728 | €6,458 | +€11,186 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,728 | €6,458 | +€11,186 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.