REPTACON: 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.
REPTACON
Largest movements
- Cash -€41,551
down €41,551 (-69.8%), from €59,505 to €17,954
mainly Net result for the year (-€35,308) and Receivables within one year (-€11,660)
- Receivables within one year +€11,660
up €11,660 (+44.6%), from €26,155 to €37,815
of which Other amounts receivable: +€12,071
- Deferred charges and accrued income -€4,120
down €4,120 (-92.7%), from €4,443 to €323
- Profit (loss) carried forward -€35,308
down €35,308 (-47.3%), from €74,665 to €39,357
- Accrued charges and deferred income +€2,347
up €2,347 (+984%), from €238 to €2,585
- Trade debts -€2,194
down €2,194 (-70.2%), from €3,127 to €933
- Tax, wage and social debts +€2,014
up €2,014 (+20.0%), from €10,073 to €12,087
- Gross operating margin -€55,213
down €55,213, from €24,962 to -€30,251
- Taxes -€4,269
down €4,269 (-96.3%), from €4,435 to €166
- Financial income +€544
up €544 (+112%), from €487 to €1,031
- Financial charges +€363
up €363 (+7.4%), from €4,877 to €5,240
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 | €90,104 | €56,962 | -€33,142 | -36.8% |
| Fixed assets | 21/28 | - | €870 | +€870 | |
| Tangible fixed assets | 22/27 | - | €870 | +€870 | |
| Plant, machinery and equipment | 23 | - | €870 | +€870 | |
| Current assets | 29/58 | €90,104 | €56,092 | -€34,011 | -37.7% |
| Amounts receivable within one year | 40/41 | €26,155 | €37,815 | +€11,660 | +44.6% |
| Trade receivables | 40 | €13,165 | €12,753 | -€411 | -3.1% |
| Other amounts receivable | 41 | €12,990 | €25,061 | +€12,071 | +92.9% |
| Cash at bank and in hand | 54/58 | €59,505 | €17,954 | -€41,551 | -69.8% |
| Deferred charges and accrued income | 490/1 | €4,443 | €323 | -€4,120 | -92.7% |
| Total equity and liabilities | 10/49 | €90,104 | €56,962 | -€33,142 | -36.8% |
| Equity | 10/15 | €76,665 | €41,357 | -€35,308 | -46.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,665 | €39,357 | -€35,308 | -47.3% |
| Amounts payable | 17/49 | €13,438 | €15,605 | +€2,167 | +16.1% |
| Amounts payable within one year | 42/48 | €13,200 | €13,020 | -€180 | -1.4% |
| Trade debts | 44 | €3,127 | €933 | -€2,194 | -70.2% |
| Suppliers | 440/4 | €3,127 | €933 | -€2,194 | -70.2% |
| Taxes, remuneration and social security | 45 | €10,073 | €12,087 | +€2,014 | +20.0% |
| Taxes | 450/3 | €10,073 | €12,087 | +€2,014 | +20.0% |
| Accrued charges and deferred income | 492/3 | €238 | €2,585 | +€2,347 | +984% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €130 | +€130 | |
| Other operating charges | 640/8 | €519 | €552 | +€33 | +6.4% |
| Gross operating margin | 9900 | €24,962 | -€30,251 | -€55,213 | |
| Operating profit (loss) | 9901 | €24,443 | -€30,933 | -€55,375 | |
| Financial income | 75/76B | €487 | €1,031 | +€544 | +112% |
| Recurring financial income | 75 | €487 | €1,031 | +€544 | +112% |
| Financial charges | 65/66B | €4,877 | €5,240 | +€363 | +7.4% |
| Recurring financial charges | 65 | €4,877 | €5,240 | +€363 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €20,052 | -€35,142 | -€55,195 | |
| Income taxes | 67/77 | €4,435 | €166 | -€4,269 | -96.3% |
| Profit (loss) for the period | 9904 | €15,617 | -€35,308 | -€50,925 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,617 | -€35,308 | -€50,925 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.