REPLICA4U: 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.
REPLICA4U
Largest movements
- Receivables within one year -€176,327
down €176,327 (-34.9%), from €504,663 to €328,337
of which Trade receivables: -€172,872
- Deferred charges and accrued income -€163,733
down €163,733 (-91.9%), from €178,169 to €14,436
- Tangible fixed assets -€133,357
down €133,357 (-23.6%), from €566,178 to €432,821
- Stocks and contracts -€33,331
down €33,331 (-65.8%), from €50,623 to €17,292
- Cash +€33,088
up €33,088 (+57.2%), from €57,800 to €90,888
mainly Receivables within one year (+€176,327) and Deferred charges and accrued income (+€163,733)
- Profit (loss) carried forward -€139,584
down €139,584 (-936%), from -€14,918 to -€154,502
- Trade debts -€105,066
down €105,066 (-29.6%), from €354,454 to €249,388
- Debts after one year -€88,163
down €88,163 (-20.3%), from €433,443 to €345,281
- Accrued charges and deferred income -€80,538
no longer reported in 2025 (was €80,538)
- Tax, wage and social debts -€31,849
down €31,849 (-31.3%), from €101,748 to €69,900
of which Taxes: -€26,382
- Gross operating margin -€160,672
down €160,672 (-17.3%), from €927,711 to €767,039
- Depreciation +€16,232
up €16,232 (+12.1%), from €133,722 to €149,954
- Other operating charges -€14,421
down €14,421 (-69.4%), from €20,770 to €6,348
- Taxes -€11,059
down €11,059 (-94.5%), from €11,699 to €641
- Staff costs -€9,501
down €9,501 (-1.3%), from €741,646 to €732,145
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 | €1,357,894 | €884,204 | -€473,690 | -34.9% |
| Fixed assets | 21/28 | €566,639 | €433,251 | -€133,388 | -23.5% |
| Tangible fixed assets | 22/27 | €566,178 | €432,821 | -€133,357 | -23.6% |
| Land and buildings | 22 | €263,678 | €217,908 | -€45,770 | -17.4% |
| Plant, machinery and equipment | 23 | €131,145 | €83,463 | -€47,682 | -36.4% |
| Furniture and vehicles | 24 | €171,355 | €131,450 | -€39,905 | -23.3% |
| Financial fixed assets | 28 | €461 | €430 | -€31 | -6.7% |
| Current assets | 29/58 | €791,255 | €450,953 | -€340,302 | -43.0% |
| Stocks and contracts in progress | 3 | €50,623 | €17,292 | -€33,331 | -65.8% |
| Stocks | 30/36 | €50,623 | €17,292 | -€33,331 | -65.8% |
| Amounts receivable within one year | 40/41 | €504,663 | €328,337 | -€176,327 | -34.9% |
| Trade receivables | 40 | €471,749 | €298,877 | -€172,872 | -36.6% |
| Other amounts receivable | 41 | €32,915 | €29,460 | -€3,455 | -10.5% |
| Cash at bank and in hand | 54/58 | €57,800 | €90,888 | +€33,088 | +57.2% |
| Deferred charges and accrued income | 490/1 | €178,169 | €14,436 | -€163,733 | -91.9% |
| Total equity and liabilities | 10/49 | €1,357,894 | €884,204 | -€473,690 | -34.9% |
| Equity | 10/15 | €211,650 | €72,066 | -€139,584 | -66.0% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €189,368 | €189,368 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €185,648 | €185,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,918 | -€154,502 | -€139,584 | -936% |
| Amounts payable | 17/49 | €1,146,243 | €812,138 | -€334,105 | -29.1% |
| Amounts payable after more than one year | 17 | €433,443 | €345,281 | -€88,163 | -20.3% |
| Financial debts | 170/4 | €433,443 | €345,281 | -€88,163 | -20.3% |
| Amounts payable within one year | 42/48 | €632,262 | €466,857 | -€165,405 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €176,060 | €147,570 | -€28,491 | -16.2% |
| Trade debts | 44 | €354,454 | €249,388 | -€105,066 | -29.6% |
| Suppliers | 440/4 | €354,454 | €249,388 | -€105,066 | -29.6% |
| Taxes, remuneration and social security | 45 | €101,748 | €69,900 | -€31,849 | -31.3% |
| Taxes | 450/3 | €34,620 | €8,238 | -€26,382 | -76.2% |
| Remuneration and social security | 454/9 | €67,128 | €61,662 | -€5,467 | -8.1% |
| Accrued charges and deferred income | 492/3 | €80,538 | - | -€80,538 | |
| Remuneration, social security and pensions | 62 | €741,646 | €732,145 | -€9,501 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,722 | €149,954 | +€16,232 | +12.1% |
| Other operating charges | 640/8 | €20,770 | €6,348 | -€14,421 | -69.4% |
| Non-recurring operating charges | 66A | €2,691 | - | -€2,691 | |
| Gross operating margin | 9900 | €927,711 | €767,039 | -€160,672 | -17.3% |
| Operating profit (loss) | 9901 | €28,882 | -€121,408 | -€150,291 | |
| Financial income | 75/76B | €43 | €49 | +€7 | +15.4% |
| Recurring financial income | 75 | €43 | €49 | +€7 | +15.4% |
| Financial charges | 65/66B | €15,756 | €17,585 | +€1,829 | +11.6% |
| Recurring financial charges | 65 | €15,756 | €17,585 | +€1,829 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €13,169 | -€138,944 | -€152,113 | |
| Income taxes | 67/77 | €11,699 | €641 | -€11,059 | -94.5% |
| Profit (loss) for the period | 9904 | €1,469 | -€139,584 | -€141,054 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,469 | -€139,584 | -€141,054 |
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 14 October 2026 via checked.be.