Refripro: 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.
Refripro
Largest movements
- Cash -€1,289
down €1,289 (-33.5%), from €3,848 to €2,559
mainly Net result for the year (-€1,403) and Investment in fixed assets (net) (-€1,074)
- Tangible fixed assets +€1,031
new in 2025: €1,031
- Receivables within one year -€520
down €520 (-5.6%), from €9,306 to €8,786
of which Other amounts receivable: -€4,345
- Deferred charges and accrued income +€132
up €132, from €0 to €132
- Other debts +€1,425
new in 2025: €1,425
- Profit (loss) carried forward -€1,403
down €1,403 (-35.6%), from €3,937 to €2,534
- Tax, wage and social debts -€825
down €825 (-13.4%), from €6,137 to €5,311
of which Remuneration and social security: -€1,044
- Trade debts +€157
up €157 (+27.1%), from €580 to €738
- Purchases and services +€27,411
up €27,411 (+34.8%), from €78,747 to €106,158
- Turnover +€20,948
up €20,948 (+24.8%), from €84,597 to €105,545
- Gross operating margin -€4,868
down €4,868 (-82.6%), from €5,895 to €1,028
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 | €13,154 | €12,508 | -€646 | -4.9% |
| Fixed assets | 21/28 | - | €1,031 | +€1,031 | |
| Tangible fixed assets | 22/27 | - | €1,031 | +€1,031 | |
| Furniture and vehicles | 24 | - | €1,031 | +€1,031 | |
| Current assets | 29/58 | €13,154 | €11,477 | -€1,677 | -12.7% |
| Amounts receivable within one year | 40/41 | €9,306 | €8,786 | -€520 | -5.6% |
| Trade receivables | 40 | €3,628 | €7,454 | +€3,825 | +105.4% |
| Other amounts receivable | 41 | €5,677 | €1,332 | -€4,345 | -76.5% |
| Cash at bank and in hand | 54/58 | €3,848 | €2,559 | -€1,289 | -33.5% |
| Deferred charges and accrued income | 490/1 | €0 | €132 | +€132 | |
| Total equity and liabilities | 10/49 | €13,154 | €12,508 | -€646 | -4.9% |
| Equity | 10/15 | €6,437 | €5,034 | -€1,403 | -21.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,937 | €2,534 | -€1,403 | -35.6% |
| Amounts payable | 17/49 | €6,717 | €7,475 | +€757 | +11.3% |
| Amounts payable within one year | 42/48 | €6,717 | €7,475 | +€757 | +11.3% |
| Trade debts | 44 | €580 | €738 | +€157 | +27.1% |
| Suppliers | 440/4 | €580 | €738 | +€157 | +27.1% |
| Taxes, remuneration and social security | 45 | €6,137 | €5,311 | -€825 | -13.4% |
| Taxes | 450/3 | €1,207 | €1,426 | +€219 | +18.1% |
| Remuneration and social security | 454/9 | €4,929 | €3,885 | -€1,044 | -21.2% |
| Other amounts payable | 47/48 | - | €1,425 | +€1,425 | |
| Turnover | 70 | €84,597 | €105,545 | +€20,948 | +24.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,747 | €106,158 | +€27,411 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €42 | +€42 | |
| Other operating charges | 640/8 | €539 | €95 | -€445 | -82.4% |
| Non-recurring operating charges | 66A | €212 | €560 | +€348 | +163.9% |
| Gross operating margin | 9900 | €5,895 | €1,028 | -€4,868 | -82.6% |
| Operating profit (loss) | 9901 | €5,144 | €331 | -€4,813 | -93.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | - | €310 | +€310 | |
| Recurring financial charges | 65 | - | €310 | +€310 | |
| Profit (loss) for the period before taxes | 9903 | €5,144 | €23 | -€5,121 | -99.5% |
| Income taxes | 67/77 | €1,207 | €1,426 | +€219 | +18.2% |
| Profit (loss) for the period | 9904 | €3,937 | -€1,403 | -€5,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,937 | -€1,403 | -€5,340 |
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 6 October 2026 via checked.be.