REPRO: 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.
What changed
REPRO
NACE 10.410, Manufacture of food products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€433,480
2024 · €1.2m-€730,232
Equity
€12.6m
2024 · €12.6m-€42,920
Cash
€15,323
2024 · €15,110+€213
Balance sheet total
€13.7m
2024 · €14.4m-€711,248
Largest movements
Assets
- Receivables within one year -€3.2m
down €3.2m (-31.7%), from €10.1m to €6.9m
of which Other amounts receivable: -€3.4m
- Current investments +€2.5m
up €2.5m (+58.6%), from €4.3m to €6.8m
Equity and liabilities
- Other debts -€663,600
down €663,600 (-58.2%), from €1.1m to €476,400
Income statement
- Turnover -€5.7m
down €5.7m (-40.1%), from €14.2m to €8.5m
- Goods and materials -€4.9m
down €4.9m (-40.5%), from €12.2m to €7.2m
- Services and other goods -€417,504
down €417,504 (-30.6%), from €1.4m to €945,251
- Financial charges +€321,692
up €321,692 (+7853.8%), from €4,096 to €325,788
- Financial income -€303,248
down €303,248 (-35.1%), from €863,344 to €560,096
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.
Result 2024
€1.2m
Turnover
-€5.7m
Other operating income
-€22,876
Goods and materials
+€4.9m
Services and other goods
+€417,504
Other operating charges
+€2,555
Financial income
-€303,248
Financial charges
-€321,692
Taxes
+€243,715
Result 2025
€433,480
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.
From operations
+€3.0m
Investment
-€2.5m
Financing
-€476,400
Cash 2024
€15,110
From operations (derived)
+€3.0m
Net result for the year
+€433,480
Receivables within one year
+€3.2m
Deferred charges and accrued income
+€24,259
Trade debts
+€8,060
Tax, wage and social debts
-€13,203
Other debts
-€663,600
Accrued charges and deferred income
+€415
Investment (derived)
-€2.5m
Current investments
-€2.5m
Financing
-€476,400
Contributions, distributions and other
-€476,400
Cash 2025
€15,323
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,419,154 | €13,707,906 | -€711,248 | -4.9% |
| Current assets | 29/58 | €14,419,154 | €13,707,906 | -€711,248 | -4.9% |
| Amounts receivable within one year | 40/41 | €10,084,610 | €6,889,781 | -€3.2m | -31.7% |
| Trade receivables | 40 | €454,826 | €644,149 | +€189,323 | +41.6% |
| Other amounts receivable | 41 | €9,629,784 | €6,245,632 | -€3.4m | -35.1% |
| Current investments | 50/53 | €4,280,302 | €6,787,929 | +€2.5m | +58.6% |
| Other investments | 51/53 | €4,280,302 | €6,787,929 | +€2.5m | +58.6% |
| Cash at bank and in hand | 54/58 | €15,110 | €15,323 | +€213 | +1.4% |
| Deferred charges and accrued income | 490/1 | €39,132 | €14,873 | -€24,259 | -62.0% |
| Total equity and liabilities | 10/49 | €14,419,154 | €13,707,906 | -€711,248 | -4.9% |
| Equity | 10/15 | €12,648,355 | €12,605,435 | -€42,920 | -0.3% |
| Contributions | 10/11 | €637,500 | €637,500 | = | 0.0% |
| Capital | 10 | €637,500 | €637,500 | = | 0.0% |
| Issued capital | 100 | €637,500 | €637,500 | = | 0.0% |
| Reserves | 13 | €12,010,855 | €11,967,935 | -€42,920 | -0.4% |
| Non-distributable reserves | 130/1 | €371,840 | €371,840 | = | 0.0% |
| Legal reserve | 130 | €371,840 | €371,840 | = | 0.0% |
| Distributable reserves | 133 | €11,639,015 | €11,596,095 | -€42,920 | -0.4% |
| Amounts payable | 17/49 | €1,770,799 | €1,102,471 | -€668,328 | -37.7% |
| Amounts payable within one year | 42/48 | €1,770,397 | €1,101,654 | -€668,743 | -37.8% |
| Trade debts | 44 | €617,194 | €625,254 | +€8,060 | +1.3% |
| Suppliers | 440/4 | €617,194 | €625,254 | +€8,060 | +1.3% |
| Taxes, remuneration and social security | 45 | €13,203 | - | -€13,203 | |
| Taxes | 450/3 | €13,203 | - | -€13,203 | |
| Other amounts payable | 47/48 | €1,140,000 | €476,400 | -€663,600 | -58.2% |
| Accrued charges and deferred income | 492/3 | €402 | €817 | +€415 | +103.2% |
| Operating income | 70/76A | €14,180,350 | €8,485,243 | -€5.7m | -40.2% |
| Turnover | 70 | €14,157,353 | €8,485,122 | -€5.7m | -40.1% |
| Other operating income | 74 | €22,997 | €121 | -€22,876 | -99.5% |
| Operating charges | 60/66A | €13,536,703 | €8,190,603 | -€5.3m | -39.5% |
| Goods for resale, raw materials and consumables | 60 | €12,165,500 | €7,239,459 | -€4.9m | -40.5% |
| Purchases | 600/8 | €12,165,500 | €7,239,459 | -€4.9m | -40.5% |
| Services and other goods | 61 | €1,362,755 | €945,251 | -€417,504 | -30.6% |
| Other operating charges | 640/8 | €8,448 | €5,893 | -€2,555 | -30.2% |
| Operating profit (loss) | 9901 | €643,647 | €294,640 | -€349,007 | -54.2% |
| Financial income | 75/76B | €863,344 | €560,096 | -€303,248 | -35.1% |
| Recurring financial income | 75 | €863,344 | €560,096 | -€303,248 | -35.1% |
| Income from current assets | 751 | €723,100 | €560,096 | -€163,004 | -22.5% |
| Other financial income | 752/9 | €140,244 | - | -€140,244 | |
| Financial charges | 65/66B | €4,096 | €325,788 | +€321,692 | +7853.8% |
| Recurring financial charges | 65 | €4,096 | €325,788 | +€321,692 | +7853.8% |
| Other financial charges | 652/9 | €4,096 | €325,788 | +€321,692 | +7853.8% |
| Profit (loss) for the period before taxes | 9903 | €1,502,895 | €528,948 | -€973,947 | -64.8% |
| Income taxes | 67/77 | €339,183 | €95,468 | -€243,715 | -71.9% |
| Taxes | 670/3 | €339,183 | €95,468 | -€243,715 | -71.9% |
| Profit (loss) for the period | 9904 | €1,163,712 | €433,480 | -€730,232 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,163,712 | €433,480 | -€730,232 | -62.8% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.