Reprefenffe: 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.
Reprefenffe
Largest movements
- Cash -€83,020
down €83,020 (-56.8%), from €146,106 to €63,087
mainly Other debts (-€170,247) and Investment in fixed assets (net) (-€18,197)
- Receivables within one year -€45,674
down €45,674 (-63.1%), from €72,338 to €26,664
of which Trade receivables: -€54,673
- Tangible fixed assets +€16,731
up €16,731 (+2,318%), from €722 to €17,452
of which Other tangible fixed assets: +€14,594
- Other debts -€170,247
down €170,247 (-94.7%), from €179,685 to €9,437
- Profit (loss) carried forward +€63,672
up €63,672 (+327%), from €19,492 to €83,164
- Tax, wage and social debts -€7,304
down €7,304 (-44.6%), from €16,381 to €9,078
- Gross operating margin -€46,244
down €46,244 (-35.3%), from €131,179 to €84,935
- Taxes -€11,556
down €11,556 (-39.2%), from €29,462 to €17,907
- Other operating charges +€1,505
up €1,505 (+527%), from €285 to €1,790
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 | €219,166 | €107,203 | -€111,963 | -51.1% |
| Fixed assets | 21/28 | €722 | €17,452 | +€16,731 | +2,318% |
| Tangible fixed assets | 22/27 | €722 | €17,452 | +€16,731 | +2,318% |
| Furniture and vehicles | 24 | €722 | €2,859 | +€2,137 | +296% |
| Other tangible fixed assets | 26 | - | €14,594 | +€14,594 | |
| Current assets | 29/58 | €218,444 | €89,751 | -€128,694 | -58.9% |
| Amounts receivable within one year | 40/41 | €72,338 | €26,664 | -€45,674 | -63.1% |
| Trade receivables | 40 | €66,800 | €12,127 | -€54,673 | -81.8% |
| Other amounts receivable | 41 | €5,538 | €14,536 | +€8,999 | +163% |
| Cash at bank and in hand | 54/58 | €146,106 | €63,087 | -€83,020 | -56.8% |
| Total equity and liabilities | 10/49 | €219,166 | €107,203 | -€111,963 | -51.1% |
| Equity | 10/15 | €22,492 | €86,164 | +€63,672 | +283% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,492 | €83,164 | +€63,672 | +327% |
| Amounts payable | 17/49 | €196,674 | €21,039 | -€175,635 | -89.3% |
| Amounts payable within one year | 42/48 | €196,674 | €21,039 | -€175,635 | -89.3% |
| Trade debts | 44 | €608 | €2,524 | +€1,916 | +315% |
| Suppliers | 440/4 | €608 | €2,524 | +€1,916 | +315% |
| Taxes, remuneration and social security | 45 | €16,381 | €9,078 | -€7,304 | -44.6% |
| Taxes | 450/3 | €16,381 | €9,078 | -€7,304 | -44.6% |
| Other amounts payable | 47/48 | €179,685 | €9,437 | -€170,247 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €1,466 | +€1,091 | +291% |
| Other operating charges | 640/8 | €285 | €1,790 | +€1,505 | +527% |
| Gross operating margin | 9900 | €131,179 | €84,935 | -€46,244 | -35.3% |
| Operating profit (loss) | 9901 | €130,519 | €81,679 | -€48,840 | -37.4% |
| Financial charges | 65/66B | €56 | €100 | +€44 | +78.9% |
| Recurring financial charges | 65 | €56 | €100 | +€44 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | €130,463 | €81,579 | -€48,884 | -37.5% |
| Income taxes | 67/77 | €29,462 | €17,907 | -€11,556 | -39.2% |
| Profit (loss) for the period | 9904 | €101,001 | €63,672 | -€37,329 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,001 | €63,672 | -€37,329 | -37.0% |
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 16 October 2026 via checked.be.