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réplique: 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.

What changed

réplique

BE 0802.894.932
NACE 23.610, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€482
2024 · €5,614-€6,096
Equity
€3,939
2024 · €4,421-€482
Cash
€9,387
2024 · €9,964-€578
Balance sheet total
€12,790
2024 · €12,080+€710

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€1,288

    up €1,288 (+60.8%), from €2,116 to €3,404

    of which Trade receivables: +€955

  • Cash -€578

    down €578 (-5.8%), from €9,964 to €9,387

    mainly Tax, wage and social debts (-€5,315) and Receivables within one year (-€1,288)

Equity and liabilities
  • Tax, wage and social debts -€5,315

    down €5,315 (-70.3%), from €7,558 to €2,242

    of which Remuneration and social security: -€4,362

  • Other debts +€3,675

    new in 2025: €3,675

  • Trade debts +€2,832

    up €2,832 (+2796.9%), from €101 to €2,934

  • Profit (loss) carried forward -€482

    down €482 (-15.0%), from €3,221 to €2,739

Income statement
  • Gross operating margin -€6,489

    down €6,489 (-99.9%), from €6,496 to €7

  • Taxes -€805

    down €805 (-100.0%), from €805 to €0

  • Financial charges +€418

    up €418 (+569.3%), from €73 to €491

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €5,614
Gross operating margin -€6,489
Other operating charges -€47
Financial income +€52
Financial charges -€418
Taxes +€805
Result 2025 -€482

Cash bridge derived

cash 2024 to 2025

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.

From operations -€578
Investment €0
Financing €0
Cash 2024 €9,964
Net result for the year -€482
Receivables within one year -€1,288
Trade debts +€2,832
Tax, wage and social debts -€5,315
Other debts +€3,675
Cash 2025 €9,387
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €12,080 €12,790 +€710 +5.9%
Current assets 29/58 €12,080 €12,790 +€710 +5.9%
Amounts receivable within one year 40/41 €2,116 €3,404 +€1,288 +60.8%
Trade receivables 40 €912 €1,867 +€955 +104.7%
Other amounts receivable 41 €1,204 €1,537 +€333 +27.6%
Cash at bank and in hand 54/58 €9,964 €9,387 -€578 -5.8%
Total equity and liabilities 10/49 €12,080 €12,790 +€710 +5.9%
Equity 10/15 €4,421 €3,939 -€482 -10.9%
Contributions 10/11 €1,200 €1,200 = 0.0%
Profit (loss) carried forward 14 €3,221 €2,739 -€482 -15.0%
Amounts payable 17/49 €7,659 €8,851 +€1,192 +15.6%
Amounts payable within one year 42/48 €7,659 €8,851 +€1,192 +15.6%
Trade debts 44 €101 €2,934 +€2,832 +2796.9%
Suppliers 440/4 €101 €2,934 +€2,832 +2796.9%
Taxes, remuneration and social security 45 €7,558 €2,242 -€5,315 -70.3%
Taxes 450/3 €3,196 €2,242 -€954 -29.8%
Remuneration and social security 454/9 €4,362 €0 -€4,362 -100.0%
Other amounts payable 47/48 - €3,675 +€3,675
Other operating charges 640/8 €3 €50 +€47 +1624.1%
Gross operating margin 9900 €6,496 €7 -€6,489 -99.9%
Operating profit (loss) 9901 €6,493 -€43 -€6,536
Financial income 75/76B - €52 +€52
Recurring financial income 75 - €52 +€52
Financial charges 65/66B €73 €491 +€418 +569.3%
Recurring financial charges 65 €73 €491 +€418 +569.3%
Profit (loss) for the period before taxes 9903 €6,419 -€482 -€6,901
Income taxes 67/77 €805 €0 -€805 -100.0%
Profit (loss) for the period 9904 €5,614 -€482 -€6,096
Profit (loss) for the period to be appropriated 9905 €5,614 -€482 -€6,096

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 30 September 2026 via checked.be.