Replica Books: 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.
Replica Books
Largest movements
- Cash +€15,547
up €15,547 (+41.2%), from €37,780 to €53,327
mainly Net result for the year (+€17,340) and Depreciation (+€2,195)
- Receivables within one year +€2,701
up €2,701 (+121%), from €2,236 to €4,937
- Reserves +€17,340
up €17,340 (+62.8%), from €27,616 to €44,956
- Gross operating margin +€17,321
up €17,321 (+228%), from €7,590 to €24,911
- Taxes +€3,462
up €3,462 (+239%), from €1,448 to €4,911
- Other operating charges -€569
down €569 (-58.7%), from €969 to €400
- Depreciation +€279
up €279 (+14.6%), from €1,916 to €2,195
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 | €44,634 | €62,382 | +€17,749 | +39.8% |
| Fixed assets | 21/28 | €4,618 | €4,118 | -€500 | -10.8% |
| Tangible fixed assets | 22/27 | €4,618 | €4,118 | -€500 | -10.8% |
| Plant, machinery and equipment | 23 | €644 | €456 | -€188 | -29.3% |
| Furniture and vehicles | 24 | €3,974 | €3,663 | -€311 | -7.8% |
| Current assets | 29/58 | €40,016 | €58,264 | +€18,249 | +45.6% |
| Amounts receivable within one year | 40/41 | €2,236 | €4,937 | +€2,701 | +121% |
| Trade receivables | 40 | €2,236 | €4,937 | +€2,701 | +121% |
| Cash at bank and in hand | 54/58 | €37,780 | €53,327 | +€15,547 | +41.2% |
| Total equity and liabilities | 10/49 | €44,634 | €62,382 | +€17,749 | +39.8% |
| Equity | 10/15 | €37,616 | €54,956 | +€17,340 | +46.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €27,616 | €44,956 | +€17,340 | +62.8% |
| Distributable reserves | 133 | €27,616 | €44,956 | +€17,340 | +62.8% |
| Amounts payable | 17/49 | €7,017 | €7,426 | +€409 | +5.8% |
| Amounts payable within one year | 42/48 | €7,017 | €7,426 | +€409 | +5.8% |
| Trade debts | 44 | €27 | €205 | +€178 | +652% |
| Suppliers | 440/4 | €27 | €205 | +€178 | +652% |
| Taxes, remuneration and social security | 45 | €6,686 | €7,083 | +€398 | +5.9% |
| Taxes | 450/3 | €6,686 | €7,083 | +€398 | +5.9% |
| Other amounts payable | 47/48 | €304 | €138 | -€166 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €2,195 | +€279 | +14.6% |
| Other operating charges | 640/8 | €969 | €400 | -€569 | -58.7% |
| Gross operating margin | 9900 | €7,590 | €24,911 | +€17,321 | +228% |
| Operating profit (loss) | 9901 | €4,706 | €22,316 | +€17,610 | +374% |
| Financial income | 75/76B | €40 | €13 | -€28 | -68.4% |
| Recurring financial income | 75 | €40 | €13 | -€28 | -68.4% |
| Financial charges | 65/66B | €311 | €78 | -€233 | -74.9% |
| Recurring financial charges | 65 | €311 | €78 | -€233 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €4,435 | €22,251 | +€17,816 | +402% |
| Income taxes | 67/77 | €1,448 | €4,911 | +€3,462 | +239% |
| Profit (loss) for the period | 9904 | €2,987 | €17,340 | +€14,353 | +481% |
| Profit (loss) for the period to be appropriated | 9905 | €2,987 | €17,340 | +€14,353 | +481% |
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 31 October 2026 via checked.be.