REPROCART: 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.
REPROCART
Largest movements
- Cash -€70,885
down €70,885 (-55.3%), from €128,197 to €57,312
mainly Trade debts (-€75,688) and Contributions, distributions and other (-€25,148)
- Receivables within one year +€23,891
up €23,891 (+8.1%), from €293,319 to €317,210
of which Trade receivables: +€23,679
- Trade debts -€75,688
down €75,688 (-51.4%), from €147,275 to €71,588
- Tax, wage and social debts +€16,234
up €16,234 (+24.7%), from €65,809 to €82,044
of which Remuneration and social security: +€12,562
- Reserves +€13,602
up €13,602 (+7.5%), from €181,914 to €195,516
- Gross operating margin -€34,435
down €34,435 (-11.7%), from €293,073 to €258,638
- Taxes -€9,781
down €9,781 (-38.8%), from €25,213 to €15,432
- Financial income -€4,730
down €4,730 (-84.3%), from €5,611 to €881
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 | €426,342 | €378,000 | -€48,342 | -11.3% |
| Fixed assets | 21/28 | €2,557 | €2,428 | -€129 | -5.0% |
| Tangible fixed assets | 22/27 | €277 | €148 | -€129 | -46.7% |
| Furniture and vehicles | 24 | €277 | €148 | -€129 | -46.7% |
| Financial fixed assets | 28 | €2,280 | €2,280 | = | 0.0% |
| Current assets | 29/58 | €423,785 | €375,572 | -€48,213 | -11.4% |
| Amounts receivable within one year | 40/41 | €293,319 | €317,210 | +€23,891 | +8.1% |
| Trade receivables | 40 | €292,640 | €316,319 | +€23,679 | +8.1% |
| Other amounts receivable | 41 | €678 | €890 | +€212 | +31.2% |
| Cash at bank and in hand | 54/58 | €128,197 | €57,312 | -€70,885 | -55.3% |
| Deferred charges and accrued income | 490/1 | €2,269 | €1,050 | -€1,219 | -53.7% |
| Total equity and liabilities | 10/49 | €426,342 | €378,000 | -€48,342 | -11.3% |
| Equity | 10/15 | €188,114 | €201,716 | +€13,602 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €181,914 | €195,516 | +€13,602 | +7.5% |
| Distributable reserves | 133 | €181,914 | €195,516 | +€13,602 | +7.5% |
| Amounts payable | 17/49 | €238,228 | €176,284 | -€61,944 | -26.0% |
| Amounts payable within one year | 42/48 | €235,468 | €173,476 | -€61,992 | -26.3% |
| Trade debts | 44 | €147,275 | €71,588 | -€75,688 | -51.4% |
| Suppliers | 440/4 | €147,275 | €71,588 | -€75,688 | -51.4% |
| Taxes, remuneration and social security | 45 | €65,809 | €82,044 | +€16,234 | +24.7% |
| Taxes | 450/3 | €47,076 | €50,749 | +€3,673 | +7.8% |
| Remuneration and social security | 454/9 | €18,733 | €31,294 | +€12,562 | +67.1% |
| Other amounts payable | 47/48 | €22,384 | €19,845 | -€2,539 | -11.3% |
| Accrued charges and deferred income | 492/3 | €2,760 | €2,808 | +€48 | +1.7% |
| Remuneration, social security and pensions | 62 | €204,700 | €203,178 | -€1,523 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €129 | -€623 | -82.8% |
| Other operating charges | 640/8 | €929 | €906 | -€23 | -2.5% |
| Gross operating margin | 9900 | €293,073 | €258,638 | -€34,435 | -11.7% |
| Operating profit (loss) | 9901 | €86,691 | €54,425 | -€32,266 | -37.2% |
| Financial income | 75/76B | €5,611 | €881 | -€4,730 | -84.3% |
| Recurring financial income | 75 | €5,611 | €881 | -€4,730 | -84.3% |
| Financial charges | 65/66B | €1,211 | €1,124 | -€87 | -7.2% |
| Recurring financial charges | 65 | €1,211 | €1,124 | -€87 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €91,091 | €54,182 | -€36,909 | -40.5% |
| Income taxes | 67/77 | €25,213 | €15,432 | -€9,781 | -38.8% |
| Profit (loss) for the period | 9904 | €65,878 | €38,751 | -€27,127 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,878 | €38,751 | -€27,127 | -41.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.