REPAIRES: 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.
REPAIRES
Largest movements
- Receivables within one year -€10,983
down €10,983 (-19.4%), from €56,718 to €45,735
- Debts after one year -€19,216
down €19,216 (-18.2%), from €105,390 to €86,173
- Profit (loss) carried forward +€13,666
up €13,666 (+50.9%), from €26,853 to €40,518
- Reserves -€3,875
down €3,875 (-6.1%), from €63,629 to €59,754
of which Tax-exempt reserves: -€3,875
- Financial charges -€1,577
down €1,577 (-24.0%), from €6,579 to €5,002
- Gross operating margin -€445
down €445 (-1.4%), from €32,547 to €32,102
- Depreciation +€417
up €417 (+3.6%), from €11,555 to €11,972
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 | €261,063 | €251,905 | -€9,158 | -3.5% |
| Fixed assets | 21/28 | €204,344 | €204,505 | +€160 | +0.1% |
| Tangible fixed assets | 22/27 | €204,344 | €204,505 | +€160 | +0.1% |
| Land and buildings | 22 | €204,344 | €204,505 | +€160 | +0.1% |
| Current assets | 29/58 | €56,718 | €47,400 | -€9,318 | -16.4% |
| Amounts receivable within one year | 40/41 | €56,718 | €45,735 | -€10,983 | -19.4% |
| Other amounts receivable | 41 | €56,718 | €45,735 | -€10,983 | -19.4% |
| Cash at bank and in hand | 54/58 | - | €392 | +€392 | |
| Deferred charges and accrued income | 490/1 | - | €1,273 | +€1,273 | |
| Total equity and liabilities | 10/49 | €261,063 | €251,905 | -€9,158 | -3.5% |
| Equity | 10/15 | €97,117 | €106,908 | +€9,791 | +10.1% |
| Contributions | 10/11 | €6,636 | €6,636 | = | 0.0% |
| Reserves | 13 | €63,629 | €59,754 | -€3,875 | -6.1% |
| Non-distributable reserves | 130/1 | €664 | €664 | = | 0.0% |
| Reserves not available under the articles | 1311 | €664 | €664 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,965 | €59,090 | -€3,875 | -6.2% |
| Profit (loss) carried forward | 14 | €26,853 | €40,518 | +€13,666 | +50.9% |
| Provisions and deferred taxes | 16 | €31,981 | €29,986 | -€1,995 | -6.2% |
| Deferred taxes | 168 | €31,981 | €29,986 | -€1,995 | -6.2% |
| Amounts payable | 17/49 | €131,964 | €115,010 | -€16,954 | -12.8% |
| Amounts payable after more than one year | 17 | €105,390 | €86,173 | -€19,216 | -18.2% |
| Financial debts | 170/4 | €105,390 | €86,173 | -€19,216 | -18.2% |
| Amounts payable within one year | 42/48 | €26,575 | €28,837 | +€2,262 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €21,263 | €22,182 | +€919 | +4.3% |
| Trade debts | 44 | €908 | €2,100 | +€1,192 | +131.4% |
| Suppliers | 440/4 | €908 | €2,100 | +€1,192 | +131.4% |
| Taxes, remuneration and social security | 45 | €4,404 | €4,555 | +€152 | +3.4% |
| Taxes | 450/3 | €4,404 | €4,555 | +€152 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,555 | €11,972 | +€417 | +3.6% |
| Other operating charges | 640/8 | €2,669 | €2,777 | +€108 | +4.1% |
| Gross operating margin | 9900 | €32,547 | €32,102 | -€445 | -1.4% |
| Operating profit (loss) | 9901 | €18,324 | €17,353 | -€971 | -5.3% |
| Financial charges | 65/66B | €6,579 | €5,002 | -€1,577 | -24.0% |
| Recurring financial charges | 65 | €6,579 | €5,002 | -€1,577 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €11,745 | €12,351 | +€606 | +5.2% |
| Transfer from deferred taxes | 780 | €1,995 | €1,995 | = | 0.0% |
| Income taxes | 67/77 | €4,404 | €4,555 | +€152 | +3.4% |
| Profit (loss) for the period | 9904 | €9,337 | €9,791 | +€455 | +4.9% |
| Transfer from tax-exempt reserves | 789 | €3,875 | €3,875 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,211 | €13,666 | +€455 | +3.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.