Pair2Repair: 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.
Pair2Repair
Largest movements
- Receivables within one year -€156,639
down €156,639 (-56.2%), from €278,915 to €122,275
of which Other amounts receivable: -€83,694
- Cash -€81,982
down €81,982 (-94.3%), from €86,974 to €4,992
mainly Net result for the year (-€165,855) and Trade debts (-€56,127)
- Deferred charges and accrued income +€7,170
new in 2025: €7,170
- Reserves -€108,000
down €108,000 (-94.6%), from €114,200 to €6,200
of which Distributable reserves: -€108,000
- Profit (loss) carried forward -€57,855
down €57,855, from €260 to -€57,595
- Trade debts -€56,127
down €56,127 (-36.7%), from €152,926 to €96,799
- Tax, wage and social debts -€6,289
down €6,289 (-17.2%), from €36,502 to €30,214
- Turnover -€3.4m
down €3.4m (-88.0%), from €3.9m to €469,457
- Purchases and services -€3.1m
down €3.1m (-83.1%), from €3.8m to €634,953
- Gross operating margin -€325,509
down €325,509, from €160,014 to -€165,496
- Taxes -€42,614
no longer reported in 2025 (was €42,614)
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 | €365,888 | €137,618 | -€228,270 | -62.4% |
| Fixed assets | 21/28 | - | €3,181 | +€3,181 | |
| Intangible fixed assets | 21 | - | €3,181 | +€3,181 | |
| Current assets | 29/58 | €365,888 | €134,437 | -€231,451 | -63.3% |
| Amounts receivable within one year | 40/41 | €278,915 | €122,275 | -€156,639 | -56.2% |
| Trade receivables | 40 | €145,707 | €72,761 | -€72,945 | -50.1% |
| Other amounts receivable | 41 | €133,208 | €49,514 | -€83,694 | -62.8% |
| Cash at bank and in hand | 54/58 | €86,974 | €4,992 | -€81,982 | -94.3% |
| Deferred charges and accrued income | 490/1 | - | €7,170 | +€7,170 | |
| Total equity and liabilities | 10/49 | €365,888 | €137,618 | -€228,270 | -62.4% |
| Equity | 10/15 | €176,460 | €10,605 | -€165,855 | -94.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €114,200 | €6,200 | -€108,000 | -94.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €108,000 | - | -€108,000 | |
| Profit (loss) carried forward | 14 | €260 | -€57,595 | -€57,855 | |
| Amounts payable | 17/49 | €189,428 | €127,013 | -€62,415 | -32.9% |
| Amounts payable within one year | 42/48 | €189,428 | €127,013 | -€62,415 | -32.9% |
| Trade debts | 44 | €152,926 | €96,799 | -€56,127 | -36.7% |
| Suppliers | 440/4 | €152,926 | €96,799 | -€56,127 | -36.7% |
| Taxes, remuneration and social security | 45 | €36,502 | €30,214 | -€6,289 | -17.2% |
| Taxes | 450/3 | €36,502 | €30,214 | -€6,289 | -17.2% |
| Turnover | 70 | €3,909,504 | €469,457 | -€3.4m | -88.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,763,249 | €634,953 | -€3.1m | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,140 | €1,319 | +€179 | +15.7% |
| Other operating charges | 640/8 | €1,611 | €412 | -€1,199 | -74.4% |
| Gross operating margin | 9900 | €160,014 | -€165,496 | -€325,509 | |
| Operating profit (loss) | 9901 | €157,263 | -€167,226 | -€324,489 | |
| Financial income | 75/76B | - | €1,477 | +€1,477 | |
| Recurring financial income | 75 | - | €1,477 | +€1,477 | |
| Financial charges | 65/66B | €189 | €106 | -€84 | -44.2% |
| Recurring financial charges | 65 | €189 | €106 | -€84 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €157,074 | -€165,855 | -€322,929 | |
| Income taxes | 67/77 | €42,614 | - | -€42,614 | |
| Profit (loss) for the period | 9904 | €114,460 | -€165,855 | -€280,315 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,460 | -€165,855 | -€280,315 |
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.