REPROMA: 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.
REPROMA
Largest movements
- Receivables within one year +€26,709
up €26,709 (+840.2%), from €3,179 to €29,887
of which Trade receivables: +€19,516
- Cash +€9,895
up €9,895 (+84.5%), from €11,716 to €21,611
mainly Net result for the year (+€25,383) and Other debts (+€24,623)
- Stocks and contracts +€9,143
new in 2025: €9,143
of which Contracts in progress: +€4,578
- Reserves +€25,383
up €25,383 (+549.8%), from €4,617 to €29,999
- Other debts +€24,623
up €24,623 (+667.1%), from €3,691 to €28,314
- Debts after one year -€7,186
down €7,186 (-26.2%), from €27,453 to €20,267
- Trade debts +€3,899
up €3,899 (+191.4%), from €2,037 to €5,936
- Tax, wage and social debts -€1,719
down €1,719 (-85.0%), from €2,022 to €303
- Gross operating margin +€32,277
up €32,277 (+271.0%), from €11,909 to €44,186
- Taxes +€5,799
up €5,799 (+400.2%), from €1,449 to €7,248
- Depreciation +€5,492
up €5,492 (+128.3%), from €4,282 to €9,774
- Financial charges +€616
up €616 (+64.7%), from €952 to €1,568
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 | €54,664 | €100,005 | +€45,341 | +82.9% |
| Fixed assets | 21/28 | €39,770 | €39,364 | -€406 | -1.0% |
| Tangible fixed assets | 22/27 | €39,770 | €39,364 | -€406 | -1.0% |
| Plant, machinery and equipment | 23 | €4,081 | €4,249 | +€169 | +4.1% |
| Furniture and vehicles | 24 | €35,689 | €35,114 | -€575 | -1.6% |
| Current assets | 29/58 | €14,895 | €60,641 | +€45,747 | +307.1% |
| Stocks and contracts in progress | 3 | - | €9,143 | +€9,143 | |
| Stocks | 30/36 | - | €4,565 | +€4,565 | |
| Contracts in progress | 37 | - | €4,578 | +€4,578 | |
| Amounts receivable within one year | 40/41 | €3,179 | €29,887 | +€26,709 | +840.2% |
| Trade receivables | 40 | €3,179 | €22,695 | +€19,516 | +613.9% |
| Other amounts receivable | 41 | - | €7,193 | +€7,193 | |
| Cash at bank and in hand | 54/58 | €11,716 | €21,611 | +€9,895 | +84.5% |
| Total equity and liabilities | 10/49 | €54,664 | €100,005 | +€45,341 | +82.9% |
| Equity | 10/15 | €12,617 | €37,999 | +€25,383 | +201.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €4,617 | €29,999 | +€25,383 | +549.8% |
| Distributable reserves | 133 | €4,617 | €29,999 | +€25,383 | +549.8% |
| Amounts payable | 17/49 | €42,048 | €62,006 | +€19,958 | +47.5% |
| Amounts payable after more than one year | 17 | €27,453 | €20,267 | -€7,186 | -26.2% |
| Financial debts | 170/4 | €27,453 | €20,267 | -€7,186 | -26.2% |
| Amounts payable within one year | 42/48 | €14,595 | €41,738 | +€27,143 | +186.0% |
| Current portion of amounts payable after more than one year | 42 | €6,844 | €7,186 | +€342 | +5.0% |
| Trade debts | 44 | €2,037 | €5,936 | +€3,899 | +191.4% |
| Suppliers | 440/4 | €2,037 | €5,936 | +€3,899 | +191.4% |
| Taxes, remuneration and social security | 45 | €2,022 | €303 | -€1,719 | -85.0% |
| Taxes | 450/3 | €2,022 | €303 | -€1,719 | -85.0% |
| Other amounts payable | 47/48 | €3,691 | €28,314 | +€24,623 | +667.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,282 | €9,774 | +€5,492 | +128.3% |
| Other operating charges | 640/8 | €648 | €318 | -€330 | -50.9% |
| Gross operating margin | 9900 | €11,909 | €44,186 | +€32,277 | +271.0% |
| Operating profit (loss) | 9901 | €6,979 | €34,093 | +€27,114 | +388.5% |
| Financial income | 75/76B | €38 | €105 | +€67 | +175.0% |
| Recurring financial income | 75 | €38 | €105 | +€67 | +175.0% |
| Financial charges | 65/66B | €952 | €1,568 | +€616 | +64.7% |
| Recurring financial charges | 65 | €952 | €1,568 | +€616 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €6,066 | €32,631 | +€26,565 | +438.0% |
| Income taxes | 67/77 | €1,449 | €7,248 | +€5,799 | +400.2% |
| Profit (loss) for the period | 9904 | €4,617 | €25,383 | +€20,766 | +449.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,617 | €25,383 | +€20,766 | +449.8% |
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 1 October 2026 via checked.be.