REPAS'NET SERVICES: 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.
REPAS'NET SERVICES
Largest movements
- Cash -€9,021
down €9,021 (-47.4%), from €19,029 to €10,008
mainly Tax, wage and social debts (-€10,508) and Net result for the year (-€8,512)
- Tangible fixed assets -€2,934
down €2,934 (-80.8%), from €3,632 to €698
- Deferred charges and accrued income +€2,439
up €2,439 (+111.8%), from €2,182 to €4,621
- Receivables within one year -€2,081
down €2,081 (-7.2%), from €28,864 to €26,782
of which Other amounts receivable: -€1,107
- Tax, wage and social debts -€10,508
down €10,508 (-53.1%), from €19,782 to €9,274
of which Remuneration and social security: -€8,825
- Profit (loss) carried forward -€8,512
down €8,512 (-51.3%), from €16,592 to €8,081
- Current portion of long-term debt +€5,395
new in 2025: €5,395
- Trade debts +€2,027
up €2,027 (+80.3%), from €2,523 to €4,551
- Turnover -€273,662
no longer reported in 2025 (was €273,662)
- Purchases and services -€62,212
no longer reported in 2025 (was €62,212)
- Gross operating margin -€50,443
down €50,443 (-23.9%), from €211,450 to €161,007
- Staff costs -€40,897
down €40,897 (-19.8%), from €206,456 to €165,560
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 | €54,156 | €42,559 | -€11,597 | -21.4% |
| Fixed assets | 21/28 | €4,082 | €1,148 | -€2,934 | -71.9% |
| Tangible fixed assets | 22/27 | €3,632 | €698 | -€2,934 | -80.8% |
| Furniture and vehicles | 24 | €3,632 | €698 | -€2,934 | -80.8% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €50,074 | €41,411 | -€8,663 | -17.3% |
| Amounts receivable within one year | 40/41 | €28,864 | €26,782 | -€2,081 | -7.2% |
| Trade receivables | 40 | €7,335 | €6,360 | -€974 | -13.3% |
| Other amounts receivable | 41 | €21,529 | €20,422 | -€1,107 | -5.1% |
| Cash at bank and in hand | 54/58 | €19,029 | €10,008 | -€9,021 | -47.4% |
| Deferred charges and accrued income | 490/1 | €2,182 | €4,621 | +€2,439 | +111.8% |
| Total equity and liabilities | 10/49 | €54,156 | €42,559 | -€11,597 | -21.4% |
| Equity | 10/15 | €31,850 | €23,339 | -€8,512 | -26.7% |
| Contributions | 10/11 | €15,258 | €15,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,592 | €8,081 | -€8,512 | -51.3% |
| Amounts payable | 17/49 | €22,305 | €19,220 | -€3,086 | -13.8% |
| Amounts payable within one year | 42/48 | €22,305 | €19,220 | -€3,086 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,395 | +€5,395 | |
| Trade debts | 44 | €2,523 | €4,551 | +€2,027 | +80.3% |
| Suppliers | 440/4 | €2,523 | €4,551 | +€2,027 | +80.3% |
| Taxes, remuneration and social security | 45 | €19,782 | €9,274 | -€10,508 | -53.1% |
| Taxes | 450/3 | €4,380 | €2,697 | -€1,683 | -38.4% |
| Remuneration and social security | 454/9 | €15,402 | €6,577 | -€8,825 | -57.3% |
| Turnover | 70 | €273,662 | - | -€273,662 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,212 | - | -€62,212 | |
| Remuneration, social security and pensions | 62 | €206,456 | €165,560 | -€40,897 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,009 | €2,934 | -€75 | -2.5% |
| Other operating charges | 640/8 | €699 | €490 | -€209 | -29.9% |
| Gross operating margin | 9900 | €211,450 | €161,007 | -€50,443 | -23.9% |
| Operating profit (loss) | 9901 | €1,286 | -€7,976 | -€9,262 | |
| Financial charges | 65/66B | €141 | €559 | +€418 | +295.4% |
| Recurring financial charges | 65 | €141 | €559 | +€418 | +295.4% |
| Profit (loss) for the period before taxes | 9903 | €1,145 | -€8,536 | -€9,680 | |
| Income taxes | 67/77 | €2,309 | -€24 | -€2,333 | |
| Profit (loss) for the period | 9904 | -€1,165 | -€8,512 | -€7,347 | -630.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,165 | -€8,512 | -€7,347 | -630.7% |
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 10 October 2026 via checked.be.