Repasse: 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.
Repasse
Largest movements
- Tangible fixed assets -€31,592
down €31,592 (-17.6%), from €179,274 to €147,683
of which Land and buildings: -€19,134
- Cash +€27,021
up €27,021 (+41.9%), from €64,454 to €91,475
mainly Depreciation (+€43,499) and Net result for the year (+€39,372)
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year -€6,960
down €6,960 (-45.7%), from €15,233 to €8,273
of which Trade receivables: -€5,382
- Deferred charges and accrued income -€3,545
down €3,545 (-100%), from €3,545 to €0
- Profit (loss) carried forward +€39,372
up €39,372 (+63.1%), from -€62,445 to -€23,073
- Debts after one year -€21,649
down €21,649 (-28.6%), from €75,679 to €54,029
- Trade debts -€20,148
down €20,148 (-13.6%), from €148,125 to €127,977
- Gross operating margin +€61,815
up €61,815 (+15.0%), from €412,486 to €474,301
- Staff costs +€39,485
up €39,485 (+11.8%), from €333,526 to €373,011
- Financial charges -€10,721
down €10,721 (-42.7%), from €25,130 to €14,409
- Other operating charges -€8,646
down €8,646 (-69.1%), from €12,512 to €3,866
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 | €297,729 | €297,922 | +€193 | +0.1% |
| Fixed assets | 21/28 | €198,562 | €163,894 | -€34,668 | -17.5% |
| Intangible fixed assets | 21 | €19,288 | €16,212 | -€3,076 | -15.9% |
| Tangible fixed assets | 22/27 | €179,274 | €147,683 | -€31,592 | -17.6% |
| Land and buildings | 22 | €127,727 | €108,593 | -€19,134 | -15.0% |
| Plant, machinery and equipment | 23 | €38,864 | €31,601 | -€7,263 | -18.7% |
| Furniture and vehicles | 24 | €12,683 | €7,489 | -€5,195 | -41.0% |
| Current assets | 29/58 | €99,168 | €134,028 | +€34,860 | +35.2% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Stocks and contracts in progress | 3 | €15,936 | €14,280 | -€1,656 | -10.4% |
| Stocks | 30/36 | €15,936 | €14,280 | -€1,656 | -10.4% |
| Amounts receivable within one year | 40/41 | €15,233 | €8,273 | -€6,960 | -45.7% |
| Trade receivables | 40 | €6,335 | €953 | -€5,382 | -85.0% |
| Other amounts receivable | 41 | €8,898 | €7,320 | -€1,578 | -17.7% |
| Cash at bank and in hand | 54/58 | €64,454 | €91,475 | +€27,021 | +41.9% |
| Deferred charges and accrued income | 490/1 | €3,545 | €0 | -€3,545 | -100% |
| Total equity and liabilities | 10/49 | €297,729 | €297,922 | +€193 | +0.1% |
| Equity | 10/15 | -€12,445 | €26,927 | +€39,372 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,445 | -€23,073 | +€39,372 | +63.1% |
| Amounts payable | 17/49 | €310,174 | €270,995 | -€39,180 | -12.6% |
| Amounts payable after more than one year | 17 | €75,679 | €54,029 | -€21,649 | -28.6% |
| Financial debts | 170/4 | €75,679 | €54,029 | -€21,649 | -28.6% |
| Amounts payable within one year | 42/48 | €234,496 | €216,965 | -€17,530 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €21,247 | €21,649 | +€403 | +1.9% |
| Trade debts | 44 | €148,125 | €127,977 | -€20,148 | -13.6% |
| Suppliers | 440/4 | €148,125 | €127,977 | -€20,148 | -13.6% |
| Taxes, remuneration and social security | 45 | €65,124 | €65,240 | +€116 | +0.2% |
| Taxes | 450/3 | €28,778 | €34,337 | +€5,559 | +19.3% |
| Remuneration and social security | 454/9 | €36,347 | €30,903 | -€5,444 | -15.0% |
| Other amounts payable | 47/48 | - | €2,099 | +€2,099 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €333,526 | €373,011 | +€39,485 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,457 | €43,499 | +€1,042 | +2.5% |
| Other operating charges | 640/8 | €12,512 | €3,866 | -€8,646 | -69.1% |
| Gross operating margin | 9900 | €412,486 | €474,301 | +€61,815 | +15.0% |
| Operating profit (loss) | 9901 | €23,991 | €53,925 | +€29,934 | +125% |
| Financial income | 75/76B | €187 | €868 | +€681 | +364% |
| Recurring financial income | 75 | €187 | €868 | +€681 | +364% |
| Financial charges | 65/66B | €25,130 | €14,409 | -€10,721 | -42.7% |
| Recurring financial charges | 65 | €25,130 | €14,409 | -€10,721 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€953 | €40,383 | +€41,336 | |
| Income taxes | 67/77 | - | €1,011 | +€1,011 | |
| Profit (loss) for the period | 9904 | -€953 | €39,372 | +€40,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€953 | €39,372 | +€40,325 |
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 21 October 2026 via checked.be.