REPOSI: 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.
REPOSI
Largest movements
- Receivables within one year +€3,753
up €3,753 (+7.6%), from €49,706 to €53,459
- Deferred charges and accrued income -€2,653
down €2,653 (-22.7%), from €11,687 to €9,034
- Cash -€1,121
down €1,121 (-35.3%), from €3,176 to €2,055
mainly Tax, wage and social debts (-€4,263) and Receivables within one year (-€3,753)
- Tax, wage and social debts -€4,263
down €4,263 (-17.8%), from €23,986 to €19,723
of which Taxes: -€4,013
- Profit (loss) carried forward +€3,722
up €3,722 (+23.2%), from -€16,035 to -€12,313
- Gross operating margin -€7,565
down €7,565 (-18.0%), from €42,120 to €34,555
- Taxes -€1,842
down €1,842 (-20.6%), from €8,943 to €7,100
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 | €64,568 | €64,547 | -€21 | 0.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €64,568 | €64,547 | -€21 | 0.0% |
| Amounts receivable within one year | 40/41 | €49,706 | €53,459 | +€3,753 | +7.6% |
| Other amounts receivable | 41 | €49,706 | €53,459 | +€3,753 | +7.6% |
| Cash at bank and in hand | 54/58 | €3,176 | €2,055 | -€1,121 | -35.3% |
| Deferred charges and accrued income | 490/1 | €11,687 | €9,034 | -€2,653 | -22.7% |
| Total equity and liabilities | 10/49 | €64,568 | €64,547 | -€21 | 0.0% |
| Equity | 10/15 | €24,475 | €28,197 | +€3,722 | +15.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,110 | €28,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,250 | €26,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,035 | -€12,313 | +€3,722 | +23.2% |
| Amounts payable | 17/49 | €40,093 | €36,350 | -€3,743 | -9.3% |
| Amounts payable within one year | 42/48 | €40,093 | €36,350 | -€3,743 | -9.3% |
| Trade debts | 44 | €16,108 | €16,627 | +€520 | +3.2% |
| Suppliers | 440/4 | €16,108 | €16,627 | +€520 | +3.2% |
| Taxes, remuneration and social security | 45 | €23,986 | €19,723 | -€4,263 | -17.8% |
| Taxes | 450/3 | €19,056 | €15,043 | -€4,013 | -21.1% |
| Remuneration and social security | 454/9 | €4,929 | €4,680 | -€250 | -5.1% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €25,624 | €25,535 | -€89 | -0.3% |
| Other operating charges | 640/8 | €188 | €399 | +€210 | +111.7% |
| Gross operating margin | 9900 | €42,120 | €34,555 | -€7,565 | -18.0% |
| Operating profit (loss) | 9901 | €16,307 | €8,621 | -€7,686 | -47.1% |
| Financial income | 75/76B | €3,040 | €2,795 | -€244 | -8.0% |
| Recurring financial income | 75 | €3,040 | €2,795 | -€244 | -8.0% |
| Financial charges | 65/66B | €632 | €595 | -€38 | -6.0% |
| Recurring financial charges | 65 | €632 | €595 | -€38 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €18,714 | €10,822 | -€7,893 | -42.2% |
| Income taxes | 67/77 | €8,943 | €7,100 | -€1,842 | -20.6% |
| Profit (loss) for the period | 9904 | €9,772 | €3,722 | -€6,050 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,772 | €3,722 | -€6,050 | -61.9% |
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 11 October 2026 via checked.be.