REPRON: what changed
REPRON
Largest movements
- Receivables within one year +€37,714
up €37,714 (+367%), from €10,266 to €47,980
of which Trade receivables: +€35,375
- Stocks and contracts +€26,960
up €26,960 (+175%), from €15,392 to €42,352
- Intangible fixed assets +€23,038
new in 2025: €23,038
- Cash -€16,280
down €16,280 (-71.9%), from €22,628 to €6,347
mainly Receivables within one year (-€37,714) and Investment in fixed assets (net) (-€29,000)
- Deferred charges and accrued income +€3,466
up €3,466 (+652%), from €531 to €3,997
- Profit (loss) carried forward +€33,839
up €33,839 (+102%), from €33,122 to €66,961
- Other debts +€9,894
up €9,894 (+88.6%), from €11,171 to €21,065
- Trade debts +€9,487
up €9,487 (+9,445%), from €100 to €9,588
- Debts after one year +€7,960
new in 2025: €7,960
- Tax, wage and social debts +€6,325
up €6,325, from €0 to €6,325
- Gross operating margin +€37,728
up €37,728 (+202%), from €18,698 to €56,427
- Taxes +€8,205
up €8,205 (+326%), from €2,517 to €10,722
- Depreciation +€5,322
up €5,322 (+153%), from €3,476 to €8,798
- Financial charges +€1,353
up €1,353 (+1,187%), from €114 to €1,467
- Other operating charges +€633
up €633 (+65.3%), from €968 to €1,601
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,394 | €138,456 | +€72,062 | +109% |
| Fixed assets | 21/28 | €17,576 | €37,778 | +€20,202 | +115% |
| Intangible fixed assets | 21 | - | €23,038 | +€23,038 | |
| Tangible fixed assets | 22/27 | €17,576 | €14,740 | -€2,836 | -16.1% |
| Plant, machinery and equipment | 23 | €17,576 | €14,740 | -€2,836 | -16.1% |
| Current assets | 29/58 | €48,818 | €100,678 | +€51,860 | +106% |
| Stocks and contracts in progress | 3 | €15,392 | €42,352 | +€26,960 | +175% |
| Stocks | 30/36 | €15,392 | €42,352 | +€26,960 | +175% |
| Amounts receivable within one year | 40/41 | €10,266 | €47,980 | +€37,714 | +367% |
| Trade receivables | 40 | €3,002 | €38,378 | +€35,375 | +1,178% |
| Other amounts receivable | 41 | €7,264 | €9,603 | +€2,339 | +32.2% |
| Cash at bank and in hand | 54/58 | €22,628 | €6,347 | -€16,280 | -71.9% |
| Deferred charges and accrued income | 490/1 | €531 | €3,997 | +€3,466 | +652% |
| Total equity and liabilities | 10/49 | €66,394 | €138,456 | +€72,062 | +109% |
| Equity | 10/15 | €55,122 | €88,961 | +€33,839 | +61.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,122 | €66,961 | +€33,839 | +102% |
| Amounts payable | 17/49 | €11,271 | €49,495 | +€38,223 | +339% |
| Amounts payable after more than one year | 17 | - | €7,960 | +€7,960 | |
| Financial debts | 170/4 | - | €7,960 | +€7,960 | |
| Amounts payable within one year | 42/48 | €11,271 | €41,535 | +€30,263 | +268% |
| Current portion of amounts payable after more than one year | 42 | - | €4,556 | +€4,556 | |
| Trade debts | 44 | €100 | €9,588 | +€9,487 | +9,445% |
| Suppliers | 440/4 | €100 | €9,588 | +€9,487 | +9,445% |
| Taxes, remuneration and social security | 45 | €0 | €6,325 | +€6,325 | |
| Taxes | 450/3 | €0 | €6,325 | +€6,325 | |
| Other amounts payable | 47/48 | €11,171 | €21,065 | +€9,894 | +88.6% |
| Non-recurring operating income | 76A | - | €420 | +€420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,476 | €8,798 | +€5,322 | +153% |
| Other operating charges | 640/8 | €968 | €1,601 | +€633 | +65.3% |
| Gross operating margin | 9900 | €18,698 | €56,427 | +€37,728 | +202% |
| Operating profit (loss) | 9901 | €14,254 | €46,028 | +€31,774 | +223% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €114 | €1,467 | +€1,353 | +1,187% |
| Recurring financial charges | 65 | €114 | €1,467 | +€1,353 | +1,187% |
| Profit (loss) for the period before taxes | 9903 | €14,140 | €44,561 | +€30,421 | +215% |
| Income taxes | 67/77 | €2,517 | €10,722 | +€8,205 | +326% |
| Profit (loss) for the period | 9904 | €11,623 | €33,839 | +€22,215 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €11,623 | €33,839 | +€22,215 | +191% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.