REPARO: 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.
REPARO
Largest movements
- Receivables within one year -€56,026
down €56,026 (-63.9%), from €87,710 to €31,684
of which Trade receivables: -€50,812
- Deferred charges and accrued income +€20,632
up €20,632 (+97.5%), from €21,156 to €41,788
- Cash +€3,890
up €3,890 (+54.5%), from €7,132 to €11,022
mainly Receivables within one year (+€56,026) and Accrued charges and deferred income (+€3,977)
- Trade debts -€22,180
down €22,180 (-62.5%), from €35,471 to €13,291
- Other debts -€8,230
down €8,230 (-92.4%), from €8,907 to €677
- Tax, wage and social debts -€6,007
down €6,007 (-93.5%), from €6,423 to €416
- Accrued charges and deferred income +€3,977
up €3,977 (+1,420%), from €280 to €4,257
- Profit (loss) carried forward +€1,537
up €1,537 (+2.9%), from €53,033 to €54,570
- Gross operating margin -€7,932
down €7,932 (-59.3%), from €13,373 to €5,441
- Depreciation -€2,502
down €2,502 (-78.8%), from €3,177 to €675
- Taxes -€1,640
down €1,640 (-80.2%), from €2,043 to €404
- Financial charges +€1,608
up €1,608 (+185%), from €869 to €2,476
- Other operating charges -€190
down €190 (-33.1%), from €574 to €384
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 | €118,375 | €87,471 | -€30,904 | -26.1% |
| Fixed assets | 21/28 | €2,378 | €2,978 | +€601 | +25.3% |
| Tangible fixed assets | 22/27 | €1,328 | €1,928 | +€601 | +45.2% |
| Plant, machinery and equipment | 23 | €878 | €1,681 | +€803 | +91.5% |
| Furniture and vehicles | 24 | €450 | €247 | -€202 | -45.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €115,997 | €84,493 | -€31,504 | -27.2% |
| Amounts receivable within one year | 40/41 | €87,710 | €31,684 | -€56,026 | -63.9% |
| Trade receivables | 40 | €74,886 | €24,074 | -€50,812 | -67.9% |
| Other amounts receivable | 41 | €12,824 | €7,610 | -€5,214 | -40.7% |
| Cash at bank and in hand | 54/58 | €7,132 | €11,022 | +€3,890 | +54.5% |
| Deferred charges and accrued income | 490/1 | €21,156 | €41,788 | +€20,632 | +97.5% |
| Total equity and liabilities | 10/49 | €118,375 | €87,471 | -€30,904 | -26.1% |
| Equity | 10/15 | €67,293 | €68,830 | +€1,537 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,033 | €54,570 | +€1,537 | +2.9% |
| Amounts payable | 17/49 | €51,082 | €18,642 | -€32,440 | -63.5% |
| Amounts payable within one year | 42/48 | €50,802 | €14,384 | -€36,417 | -71.7% |
| Trade debts | 44 | €35,471 | €13,291 | -€22,180 | -62.5% |
| Suppliers | 440/4 | €35,471 | €13,291 | -€22,180 | -62.5% |
| Taxes, remuneration and social security | 45 | €6,423 | €416 | -€6,007 | -93.5% |
| Taxes | 450/3 | €6,423 | €416 | -€6,007 | -93.5% |
| Other amounts payable | 47/48 | €8,907 | €677 | -€8,230 | -92.4% |
| Accrued charges and deferred income | 492/3 | €280 | €4,257 | +€3,977 | +1,420% |
| Non-recurring operating income | 76A | €8,364 | - | -€8,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,177 | €675 | -€2,502 | -78.8% |
| Other operating charges | 640/8 | €574 | €384 | -€190 | -33.1% |
| Gross operating margin | 9900 | €13,373 | €5,441 | -€7,932 | -59.3% |
| Operating profit (loss) | 9901 | €9,622 | €4,382 | -€5,239 | -54.5% |
| Financial income | 75/76B | €5 | €34 | +€29 | +575% |
| Recurring financial income | 75 | €5 | €34 | +€29 | +575% |
| Financial charges | 65/66B | €869 | €2,476 | +€1,608 | +185% |
| Recurring financial charges | 65 | €869 | €2,476 | +€1,608 | +185% |
| Profit (loss) for the period before taxes | 9903 | €8,758 | €1,940 | -€6,818 | -77.8% |
| Income taxes | 67/77 | €2,043 | €404 | -€1,640 | -80.2% |
| Profit (loss) for the period | 9904 | €6,715 | €1,537 | -€5,178 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,715 | €1,537 | -€5,178 | -77.1% |
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 24 October 2026 via checked.be.