REPHLEXIA: 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.
REPHLEXIA
Largest movements
- Receivables within one year -€28,492
down €28,492 (-32.0%), from €88,943 to €60,451
of which Other amounts receivable: -€28,149
- Intangible fixed assets -€10,000
down €10,000 (-47.6%), from €21,000 to €11,000
- Tangible fixed assets -€6,088
down €6,088 (-20.7%), from €29,471 to €23,383
of which Leasing and similar rights: -€8,430
- Cash -€4,329
down €4,329 (-74.4%), from €5,816 to €1,487
mainly Contributions, distributions and other (-€35,000) and Other debts (-€12,750)
- Profit (loss) carried forward -€19,749
down €19,749 (-44.0%), from €44,899 to €25,150
- Other debts -€12,750
down €12,750 (-30.0%), from €42,500 to €29,750
- Tax, wage and social debts -€9,962
down €9,962 (-48.0%), from €20,772 to €10,810
- Debts after one year -€6,332
down €6,332 (-37.1%), from €17,078 to €10,746
- Trade debts -€4,825
down €4,825 (-49.6%), from €9,728 to €4,903
- Depreciation +€3,416
up €3,416 (+20.2%), from €16,913 to €20,329
- Other operating charges -€626
down €626 (-31.4%), from €1,998 to €1,372
- Financial charges +€495
up €495 (+32.9%), from €1,507 to €2,003
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 | €145,231 | €96,474 | -€48,757 | -33.6% |
| Fixed assets | 21/28 | €50,471 | €34,383 | -€16,088 | -31.9% |
| Intangible fixed assets | 21 | €21,000 | €11,000 | -€10,000 | -47.6% |
| Tangible fixed assets | 22/27 | €29,471 | €23,383 | -€6,088 | -20.7% |
| Furniture and vehicles | 24 | €1,718 | €4,060 | +€2,342 | +136.3% |
| Leasing and similar rights | 25 | €27,753 | €19,324 | -€8,430 | -30.4% |
| Current assets | 29/58 | €94,759 | €62,091 | -€32,669 | -34.5% |
| Amounts receivable within one year | 40/41 | €88,943 | €60,451 | -€28,492 | -32.0% |
| Trade receivables | 40 | €11,781 | €11,439 | -€343 | -2.9% |
| Other amounts receivable | 41 | €77,162 | €49,013 | -€28,149 | -36.5% |
| Cash at bank and in hand | 54/58 | €5,816 | €1,487 | -€4,329 | -74.4% |
| Deferred charges and accrued income | 490/1 | - | €152 | +€152 | |
| Total equity and liabilities | 10/49 | €145,231 | €96,474 | -€48,757 | -33.6% |
| Equity | 10/15 | €46,759 | €27,010 | -€19,749 | -42.2% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,899 | €25,150 | -€19,749 | -44.0% |
| Amounts payable | 17/49 | €98,472 | €69,464 | -€29,008 | -29.5% |
| Amounts payable after more than one year | 17 | €17,078 | €10,746 | -€6,332 | -37.1% |
| Financial debts | 170/4 | €17,078 | €10,746 | -€6,332 | -37.1% |
| Amounts payable within one year | 42/48 | €81,394 | €58,718 | -€22,676 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €8,394 | €8,657 | +€263 | +3.1% |
| Financial debts | 43 | - | €4,598 | +€4,598 | |
| Credit institutions | 430/8 | - | €4,598 | +€4,598 | |
| Trade debts | 44 | €9,728 | €4,903 | -€4,825 | -49.6% |
| Suppliers | 440/4 | €9,728 | €4,903 | -€4,825 | -49.6% |
| Taxes, remuneration and social security | 45 | €20,772 | €10,810 | -€9,962 | -48.0% |
| Taxes | 450/3 | €20,772 | €10,810 | -€9,962 | -48.0% |
| Other amounts payable | 47/48 | €42,500 | €29,750 | -€12,750 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,913 | €20,329 | +€3,416 | +20.2% |
| Other operating charges | 640/8 | €1,998 | €1,372 | -€626 | -31.4% |
| Gross operating margin | 9900 | €45,459 | €45,711 | +€252 | +0.6% |
| Operating profit (loss) | 9901 | €26,548 | €24,011 | -€2,537 | -9.6% |
| Financial charges | 65/66B | €1,507 | €2,003 | +€495 | +32.9% |
| Recurring financial charges | 65 | €1,507 | €2,003 | +€495 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | €25,041 | €22,008 | -€3,032 | -12.1% |
| Income taxes | 67/77 | €6,881 | €6,758 | -€123 | -1.8% |
| Profit (loss) for the period | 9904 | €18,160 | €15,251 | -€2,909 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,160 | €15,251 | -€2,909 | -16.0% |
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.