Replasia: what changed
Two fiscal 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.
Replasia
Largest movements
- Cash -€224,523
down €224,523 (-63.8%), from €351,791 to €127,268
mainly Investment in fixed assets (net) (-€316,730) and Net result for the year (-€287,388)
- Intangible fixed assets +€209,485
up €209,485 (+128.6%), from €162,839 to €372,324
- Receivables after one year -€207,775
down €207,775 (-78.5%), from €264,547 to €56,773
- Receivables within one year -€61,261
down €61,261 (-40.0%), from €153,312 to €92,051
of which Other amounts receivable: -€67,613
- Tangible fixed assets -€10,499
down €10,499 (-33.2%), from €31,628 to €21,129
of which Furniture and vehicles: -€8,894
- Profit (loss) carried forward -€287,388
down €287,388 (-66.7%), from -€431,138 to -€718,526
- Debts after one year -€10,162
down €10,162 (-62.5%), from €16,250 to €6,088
- Depreciation -€282,844
down €282,844 (-70.6%), from €400,588 to €117,744
- Financial income -€253,103
down €253,103 (-96.6%), from €261,926 to €8,822
- Gross operating margin -€172,162
down €172,162 (-96.5%), from €178,425 to €6,263
- Staff costs -€17,767
down €17,767 (-8.3%), from €213,621 to €195,855
- Taxes +€5,554
up €5,554 (+29.4%), from -€18,910 to -€13,356
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 | €990,495 | €695,669 | -€294,826 | -29.8% |
| Fixed assets | 21/28 | €197,572 | €396,558 | +€198,986 | +100.7% |
| Intangible fixed assets | 21 | €162,839 | €372,324 | +€209,485 | +128.6% |
| Tangible fixed assets | 22/27 | €31,628 | €21,129 | -€10,499 | -33.2% |
| Plant, machinery and equipment | 23 | €4,161 | €2,557 | -€1,604 | -38.6% |
| Furniture and vehicles | 24 | €27,467 | €18,572 | -€8,894 | -32.4% |
| Financial fixed assets | 28 | €3,105 | €3,105 | = | 0.0% |
| Current assets | 29/58 | €792,923 | €299,111 | -€493,812 | -62.3% |
| Amounts receivable after more than one year | 29 | €264,547 | €56,773 | -€207,775 | -78.5% |
| Other amounts receivable | 291 | €264,547 | €56,773 | -€207,775 | -78.5% |
| Amounts receivable within one year | 40/41 | €153,312 | €92,051 | -€61,261 | -40.0% |
| Trade receivables | 40 | - | €6,352 | +€6,352 | |
| Other amounts receivable | 41 | €153,312 | €85,699 | -€67,613 | -44.1% |
| Cash at bank and in hand | 54/58 | €351,791 | €127,268 | -€224,523 | -63.8% |
| Deferred charges and accrued income | 490/1 | €23,273 | €23,019 | -€254 | -1.1% |
| Total equity and liabilities | 10/49 | €990,495 | €695,669 | -€294,826 | -29.8% |
| Equity | 10/15 | €886,176 | €590,321 | -€295,855 | -33.4% |
| Contributions | 10/11 | €990,000 | €990,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€431,138 | -€718,526 | -€287,388 | -66.7% |
| Investment grants | 15 | €327,314 | €318,847 | -€8,467 | -2.6% |
| Provisions and deferred taxes | 16 | €20,096 | €17,912 | -€2,185 | -10.9% |
| Deferred taxes | 168 | €20,096 | €17,912 | -€2,185 | -10.9% |
| Amounts payable | 17/49 | €84,223 | €87,436 | +€3,213 | +3.8% |
| Amounts payable after more than one year | 17 | €16,250 | €6,088 | -€10,162 | -62.5% |
| Financial debts | 170/4 | €16,250 | €6,088 | -€10,162 | -62.5% |
| Amounts payable within one year | 42/48 | €67,973 | €81,348 | +€13,375 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €9,827 | €10,162 | +€335 | +3.4% |
| Trade debts | 44 | €35,085 | €43,207 | +€8,122 | +23.2% |
| Suppliers | 440/4 | €35,085 | €43,207 | +€8,122 | +23.2% |
| Taxes, remuneration and social security | 45 | €23,061 | €27,979 | +€4,918 | +21.3% |
| Taxes | 450/3 | €1,033 | €766 | -€267 | -25.8% |
| Remuneration and social security | 454/9 | €22,028 | €27,213 | +€5,184 | +23.5% |
| Remuneration, social security and pensions | 62 | €213,621 | €195,855 | -€17,767 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400,588 | €117,744 | -€282,844 | -70.6% |
| Other operating charges | 640/8 | €150 | €400 | +€250 | +166.5% |
| Gross operating margin | 9900 | €178,425 | €6,263 | -€172,162 | -96.5% |
| Operating profit (loss) | 9901 | -€435,934 | -€307,735 | +€128,199 | +29.4% |
| Financial income | 75/76B | €261,926 | €8,822 | -€253,103 | -96.6% |
| Recurring financial income | 75 | €261,926 | €8,822 | -€253,103 | -96.6% |
| Financial charges | 65/66B | €1,809 | €4,016 | +€2,207 | +122.0% |
| Recurring financial charges | 65 | €1,809 | €4,016 | +€2,207 | +122.0% |
| Profit (loss) for the period before taxes | 9903 | -€175,818 | -€302,928 | -€127,110 | -72.3% |
| Transfer from deferred taxes | 780 | €1,952 | €2,185 | +€233 | +11.9% |
| Income taxes | 67/77 | -€18,910 | -€13,356 | +€5,554 | +29.4% |
| Profit (loss) for the period | 9904 | -€154,956 | -€287,388 | -€132,431 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€154,956 | -€287,388 | -€132,431 | -85.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.