Repo Consulting: 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.
Repo Consulting
Largest movements
- Receivables after one year -€4,030
down €4,030 (-18.0%), from €22,379 to €18,349
- Receivables within one year +€2,729
up €2,729 (+73.7%), from €3,703 to €6,431
- Cash -€1,622
down €1,622 (-93.9%), from €1,726 to €105
mainly Net result for the year (-€9,842) and Tax, wage and social debts (-€4,545)
- Tangible fixed assets -€1,585
down €1,585 (-57.1%), from €2,776 to €1,191
- Profit (loss) carried forward -€9,842
down €9,842 (-85.3%), from €11,534 to €1,693
- Other debts +€6,798
new in 2025: €6,798
- Tax, wage and social debts -€4,545
down €4,545 (-35.2%), from €12,900 to €8,355
of which Remuneration and social security: -€3,956
- Accrued charges and deferred income +€1,700
up €1,700 (+200%), from €850 to €2,550
- Trade debts +€1,380
up €1,380 (+76.7%), from €1,800 to €3,180
- Gross operating margin -€26,425
down €26,425, from €18,628 to -€7,797
- Taxes -€4,965
no longer reported in 2025 (was €4,965)
- Depreciation -€394
down €394 (-19.9%), from €1,979 to €1,585
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 | €32,084 | €27,576 | -€4,508 | -14.1% |
| Fixed assets | 21/28 | €4,276 | €2,691 | -€1,585 | -37.1% |
| Tangible fixed assets | 22/27 | €2,776 | €1,191 | -€1,585 | -57.1% |
| Plant, machinery and equipment | 23 | €2,776 | €1,191 | -€1,585 | -57.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €27,807 | €24,885 | -€2,923 | -10.5% |
| Amounts receivable after more than one year | 29 | €22,379 | €18,349 | -€4,030 | -18.0% |
| Other amounts receivable | 291 | €22,379 | €18,349 | -€4,030 | -18.0% |
| Amounts receivable within one year | 40/41 | €3,703 | €6,431 | +€2,729 | +73.7% |
| Trade receivables | 40 | €3,703 | €6,431 | +€2,729 | +73.7% |
| Cash at bank and in hand | 54/58 | €1,726 | €105 | -€1,622 | -93.9% |
| Total equity and liabilities | 10/49 | €32,084 | €27,576 | -€4,508 | -14.1% |
| Equity | 10/15 | €16,534 | €6,693 | -€9,842 | -59.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,534 | €1,693 | -€9,842 | -85.3% |
| Amounts payable | 17/49 | €15,550 | €20,883 | +€5,334 | +34.3% |
| Amounts payable within one year | 42/48 | €14,700 | €18,333 | +€3,634 | +24.7% |
| Trade debts | 44 | €1,800 | €3,180 | +€1,380 | +76.7% |
| Suppliers | 440/4 | €1,800 | €3,180 | +€1,380 | +76.7% |
| Taxes, remuneration and social security | 45 | €12,900 | €8,355 | -€4,545 | -35.2% |
| Taxes | 450/3 | €8,944 | €8,355 | -€588 | -6.6% |
| Remuneration and social security | 454/9 | €3,956 | - | -€3,956 | |
| Other amounts payable | 47/48 | - | €6,798 | +€6,798 | |
| Accrued charges and deferred income | 492/3 | €850 | €2,550 | +€1,700 | +200% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,979 | €1,585 | -€394 | -19.9% |
| Other operating charges | 640/8 | €457 | €426 | -€32 | -6.9% |
| Gross operating margin | 9900 | €18,628 | -€7,797 | -€26,425 | |
| Operating profit (loss) | 9901 | €16,191 | -€9,808 | -€26,000 | |
| Financial income | 75/76B | €429 | €270 | -€159 | -37.1% |
| Recurring financial income | 75 | €429 | €270 | -€159 | -37.1% |
| Financial charges | 65/66B | €121 | €303 | +€182 | +150% |
| Recurring financial charges | 65 | €121 | €303 | +€182 | +150% |
| Profit (loss) for the period before taxes | 9903 | €16,499 | -€9,842 | -€26,341 | |
| Income taxes | 67/77 | €4,965 | - | -€4,965 | |
| Profit (loss) for the period | 9904 | €11,534 | -€9,842 | -€21,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,534 | -€9,842 | -€21,376 |
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 22 October 2026 via checked.be.