RIPATRAC: 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.
RIPATRAC
Largest movements
- Tangible fixed assets -€47,422
down €47,422 (-11.3%), from €420,123 to €372,701
of which Furniture and vehicles: -€27,280
- Receivables within one year +€9,107
up €9,107 (+33.7%), from €27,025 to €36,132
- Debts after one year -€31,052
down €31,052 (-13.6%), from €228,295 to €197,243
- Current portion of long-term debt -€12,492
down €12,492 (-29.1%), from €42,988 to €30,496
- Profit (loss) carried forward +€9,618
up €9,618, from -€756 to €8,862
- Trade debts -€9,144
down €9,144 (-26.6%), from €34,324 to €25,179
- Gross operating margin +€12,516
up €12,516 (+20.2%), from €61,830 to €74,346
- Depreciation -€5,346
down €5,346 (-9.4%), from €56,768 to €51,422
- Other operating charges +€1,617
up €1,617 (+57.4%), from €2,817 to €4,433
- Financial charges -€914
down €914 (-9.3%), from €9,787 to €8,873
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 | €465,489 | €423,203 | -€42,286 | -9.1% |
| Fixed assets | 21/28 | €438,458 | €387,036 | -€51,422 | -11.7% |
| Intangible fixed assets | 21 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Tangible fixed assets | 22/27 | €420,123 | €372,701 | -€47,422 | -11.3% |
| Land and buildings | 22 | €352,757 | €340,271 | -€12,486 | -3.5% |
| Plant, machinery and equipment | 23 | €9,862 | €2,205 | -€7,656 | -77.6% |
| Furniture and vehicles | 24 | €57,504 | €30,224 | -€27,280 | -47.4% |
| Financial fixed assets | 28 | €10,335 | €10,335 | = | 0.0% |
| Current assets | 29/58 | €27,031 | €36,167 | +€9,136 | +33.8% |
| Amounts receivable within one year | 40/41 | €27,025 | €36,132 | +€9,107 | +33.7% |
| Trade receivables | 40 | €27,025 | €36,132 | +€9,107 | +33.7% |
| Cash at bank and in hand | 54/58 | €7 | €35 | +€29 | +439% |
| Total equity and liabilities | 10/49 | €465,489 | €423,203 | -€42,286 | -9.1% |
| Equity | 10/15 | €37,067 | €46,685 | +€9,618 | +25.9% |
| Contributions | 10/11 | €37,823 | €37,823 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€756 | €8,862 | +€9,618 | |
| Amounts payable | 17/49 | €428,422 | €376,519 | -€51,904 | -12.1% |
| Amounts payable after more than one year | 17 | €228,295 | €197,243 | -€31,052 | -13.6% |
| Financial debts | 170/4 | €228,295 | €197,243 | -€31,052 | -13.6% |
| Amounts payable within one year | 42/48 | €199,880 | €178,781 | -€21,099 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €42,988 | €30,496 | -€12,492 | -29.1% |
| Financial debts | 43 | €23,142 | €20,063 | -€3,079 | -13.3% |
| Credit institutions | 430/8 | €23,142 | €20,063 | -€3,079 | -13.3% |
| Trade debts | 44 | €34,324 | €25,179 | -€9,144 | -26.6% |
| Suppliers | 440/4 | €34,324 | €25,179 | -€9,144 | -26.6% |
| Taxes, remuneration and social security | 45 | €956 | €1,787 | +€831 | +86.9% |
| Taxes | 450/3 | €956 | €1,787 | +€831 | +86.9% |
| Other amounts payable | 47/48 | €98,470 | €101,255 | +€2,785 | +2.8% |
| Accrued charges and deferred income | 492/3 | €247 | €495 | +€247 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,768 | €51,422 | -€5,346 | -9.4% |
| Other operating charges | 640/8 | €2,817 | €4,433 | +€1,617 | +57.4% |
| Gross operating margin | 9900 | €61,830 | €74,346 | +€12,516 | +20.2% |
| Operating profit (loss) | 9901 | €2,246 | €18,491 | +€16,245 | +723% |
| Financial income | 75/76B | €127 | €0 | -€127 | -99.9% |
| Recurring financial income | 75 | €127 | €0 | -€127 | -99.9% |
| Financial charges | 65/66B | €9,787 | €8,873 | -€914 | -9.3% |
| Recurring financial charges | 65 | €9,787 | €8,873 | -€914 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,415 | €9,618 | +€17,033 | |
| Profit (loss) for the period | 9904 | -€7,415 | €9,618 | +€17,033 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,415 | €9,618 | +€17,033 |
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 19 October 2026 via checked.be.