REPROBIOL: 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.
REPROBIOL
Largest movements
- Cash +€307,467
up €307,467 (+89.7%), from €342,878 to €650,344
mainly Depreciation (+€99,012) and Trade debts (+€93,901)
- Receivables within one year -€84,569
down €84,569 (-55.1%), from €153,476 to €68,907
of which Trade receivables: -€53,228
- Tangible fixed assets -€70,818
down €70,818 (-6.4%), from €1.1m to €1.0m
of which Land and buildings: -€47,038
- Stocks and contracts -€29,266
down €29,266 (-22.4%), from €130,856 to €101,590
- Current investments -€26,667
down €26,667 (-31.8%), from €83,810 to €57,143
- Trade debts +€93,901
up €93,901 (+247.1%), from €37,994 to €131,895
- Other debts +€55,000
up €55,000 (+275.0%), from €20,000 to €75,000
- Debts after one year -€39,126
down €39,126 (-20.2%), from €193,485 to €154,360
- Gross operating margin -€25,154
down €25,154 (-5.0%), from €504,975 to €479,821
- Depreciation +€14,164
up €14,164 (+16.7%), from €84,848 to €99,012
- Staff costs -€10,658
down €10,658 (-3.7%), from €291,810 to €281,151
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 | €1,833,669 | €1,930,556 | +€96,887 | +5.3% |
| Fixed assets | 21/28 | €1,114,038 | €1,040,620 | -€73,418 | -6.6% |
| Tangible fixed assets | 22/27 | €1,111,388 | €1,040,570 | -€70,818 | -6.4% |
| Land and buildings | 22 | €702,586 | €655,548 | -€47,038 | -6.7% |
| Plant, machinery and equipment | 23 | €407,425 | €382,435 | -€24,990 | -6.1% |
| Furniture and vehicles | 24 | €971 | €2,384 | +€1,413 | +145.5% |
| Other tangible fixed assets | 26 | €406 | €203 | -€203 | -50.0% |
| Financial fixed assets | 28 | €2,650 | €50 | -€2,600 | -98.1% |
| Current assets | 29/58 | €719,631 | €889,936 | +€170,305 | +23.7% |
| Stocks and contracts in progress | 3 | €130,856 | €101,590 | -€29,266 | -22.4% |
| Stocks | 30/36 | €130,856 | €101,590 | -€29,266 | -22.4% |
| Amounts receivable within one year | 40/41 | €153,476 | €68,907 | -€84,569 | -55.1% |
| Trade receivables | 40 | €70,768 | €17,540 | -€53,228 | -75.2% |
| Other amounts receivable | 41 | €82,708 | €51,367 | -€31,341 | -37.9% |
| Current investments | 50/53 | €83,810 | €57,143 | -€26,667 | -31.8% |
| Cash at bank and in hand | 54/58 | €342,878 | €650,344 | +€307,467 | +89.7% |
| Deferred charges and accrued income | 490/1 | €8,613 | €11,952 | +€3,340 | +38.8% |
| Total equity and liabilities | 10/49 | €1,833,669 | €1,930,556 | +€96,887 | +5.3% |
| Equity | 10/15 | €1,511,313 | €1,505,418 | -€5,895 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €879,003 | €879,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57,143 | €57,143 | = | 0.0% |
| Own shares acquired | 1312 | €57,143 | €57,143 | = | 0.0% |
| Distributable reserves | 133 | €821,860 | €821,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €567,187 | €563,587 | -€3,600 | -0.6% |
| Investment grants | 15 | €46,524 | €44,228 | -€2,295 | -4.9% |
| Amounts payable | 17/49 | €322,356 | €425,138 | +€102,782 | +31.9% |
| Amounts payable after more than one year | 17 | €193,485 | €154,360 | -€39,126 | -20.2% |
| Financial debts | 170/4 | €193,485 | €154,360 | -€39,126 | -20.2% |
| Amounts payable within one year | 42/48 | €128,870 | €270,778 | +€141,908 | +110.1% |
| Current portion of amounts payable after more than one year | 42 | €38,302 | €39,126 | +€823 | +2.1% |
| Trade debts | 44 | €37,994 | €131,895 | +€93,901 | +247.1% |
| Suppliers | 440/4 | €37,994 | €131,895 | +€93,901 | +247.1% |
| Advances received on contracts in progress | 46 | €865 | €865 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €31,709 | €23,893 | -€7,817 | -24.7% |
| Taxes | 450/3 | - | €5,132 | +€5,132 | |
| Remuneration and social security | 454/9 | €31,709 | €18,760 | -€12,949 | -40.8% |
| Other amounts payable | 47/48 | €20,000 | €75,000 | +€55,000 | +275.0% |
| Remuneration, social security and pensions | 62 | €291,810 | €281,151 | -€10,658 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,848 | €99,012 | +€14,164 | +16.7% |
| Other operating charges | 640/8 | €1,524 | €1,098 | -€426 | -27.9% |
| Gross operating margin | 9900 | €504,975 | €479,821 | -€25,154 | -5.0% |
| Operating profit (loss) | 9901 | €126,794 | €98,559 | -€28,234 | -22.3% |
| Financial income | 75/76B | €5,227 | €5,001 | -€226 | -4.3% |
| Recurring financial income | 75 | €5,227 | €5,001 | -€226 | -4.3% |
| Financial charges | 65/66B | €8,336 | €7,336 | -€1,001 | -12.0% |
| Recurring financial charges | 65 | €8,336 | €7,336 | -€1,001 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €123,684 | €96,225 | -€27,459 | -22.2% |
| Income taxes | 67/77 | €28,366 | €24,825 | -€3,541 | -12.5% |
| Profit (loss) for the period | 9904 | €95,318 | €71,400 | -€23,918 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €95,318 | €71,400 | -€23,918 | -25.1% |
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 6 October 2026 via checked.be.