RIPOR: what changed
What changed
RIPOR
NACE 46.231, Wholesale of live animals
filed annual accounts (NBB)
Net result for the year
€157,520
2024 · €702,919-€545,398
Equity
€1.5m
2024 · €1.3m+€151,835
Cash
€41,730
2024 · €61,139-€19,409
Balance sheet total
€1.7m
2024 · €1.7m+€33,214
Largest movements
Assets
- Tangible fixed assets +€99,903
up €99,903 (+10.8%), from €922,733 to €1.0m
of which Plant, machinery and equipment: +€158,817
- Stocks and contracts -€28,650
down €28,650 (-4.6%), from €628,800 to €600,150
- Cash -€19,409
down €19,409 (-31.7%), from €61,139 to €41,730
mainly Investment in fixed assets (net) (-€227,933) and Provisions (-€83,636)
Equity and liabilities
- Reserves +€157,520
up €157,520 (+18.4%), from €854,604 to €1.0m
of which Distributable reserves: +€157,520
- Provisions -€83,636
down €83,636 (-100%), from €83,636 to €0
- Other debts -€77,573
down €77,573 (-98.0%), from €79,160 to €1,587
- Tax, wage and social debts +€54,376
up €54,376 (+184%), from €29,491 to €83,866
of which Taxes: +€46,746
- Debts after one year -€20,000
down €20,000 (-100%), from €20,000 to €0
Income statement
- Turnover -€2.6m
no longer reported in 2025 (was €2.6m)
- Purchases and services -€1.8m
no longer reported in 2025 (was €1.8m)
- Gross operating margin -€606,247
down €606,247 (-64.1%), from €945,777 to €339,530
- Provisions -€83,636
new in 2025: -€83,636
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.
Result 2024
€702,919
Gross operating margin
-€606,247
Staff costs
-€20,965
Depreciation
-€23,501
Provisions
+€83,636
Other operating charges
-€4,238
Financial income
-€1,611
Financial charges
+€19,259
Taxes
+€8,268
Result 2025
€157,520
raises the resultlowers the result
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.
From operations
+€236,127
Investment
-€227,933
Financing
-€27,602
Cash 2024
€61,139
From operations (derived)
+€236,127
Net result for the year
+€157,520
Depreciation
+€128,030
Stocks and contracts
+€28,650
Receivables within one year
+€10,427
Deferred charges and accrued income
+€8,204
Provisions
-€83,636
Trade debts
+€10,130
Tax, wage and social debts
+€54,376
Other debts
-€77,573
Investment (derived)
-€227,933
Investment in fixed assets (net)
-€227,933
Financing
-€27,602
Debts after one year
-€20,000
Current portion of long-term debt
-€1,917
Contributions, distributions and other
-€5,686
Cash 2025
€41,730
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,662,010 | €1,695,224 | +€33,214 | +2.0% |
| Fixed assets | 21/28 | €924,483 | €1,024,386 | +€99,903 | +10.8% |
| Tangible fixed assets | 22/27 | €922,733 | €1,022,636 | +€99,903 | +10.8% |
| Land and buildings | 22 | €739,150 | €674,741 | -€64,409 | -8.7% |
| Plant, machinery and equipment | 23 | €125,323 | €284,141 | +€158,817 | +127% |
| Furniture and vehicles | 24 | €58,259 | €63,754 | +€5,495 | +9.4% |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €737,527 | €670,838 | -€66,689 | -9.0% |
| Stocks and contracts in progress | 3 | €628,800 | €600,150 | -€28,650 | -4.6% |
| Stocks | 30/36 | €628,800 | €600,150 | -€28,650 | -4.6% |
| Amounts receivable within one year | 40/41 | €37,589 | €27,162 | -€10,427 | -27.7% |
| Trade receivables | 40 | €37,288 | €0 | -€37,288 | -100% |
| Other amounts receivable | 41 | €301 | €27,162 | +€26,861 | +8,927% |
| Cash at bank and in hand | 54/58 | €61,139 | €41,730 | -€19,409 | -31.7% |
| Deferred charges and accrued income | 490/1 | €9,999 | €1,795 | -€8,204 | -82.0% |
| Total equity and liabilities | 10/49 | €1,662,010 | €1,695,224 | +€33,214 | +2.0% |
| Equity | 10/15 | €1,307,656 | €1,459,491 | +€151,835 | +11.6% |
| Contributions | 10/11 | €430,000 | €430,000 | = | 0.0% |
| Capital | 10 | €430,000 | - | -€430,000 | |
| Issued capital | 100 | €430,000 | - | -€430,000 | |
| Reserves | 13 | €854,604 | €1,012,124 | +€157,520 | +18.4% |
| Non-distributable reserves | 130/1 | €43,000 | €43,000 | = | 0.0% |
| Legal reserve | 130 | €43,000 | - | -€43,000 | |
| Reserves not available under the articles | 1311 | - | €43,000 | +€43,000 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €792,854 | €950,374 | +€157,520 | +19.9% |
| Investment grants | 15 | €23,052 | €17,366 | -€5,686 | -24.7% |
| Provisions and deferred taxes | 16 | €83,636 | €0 | -€83,636 | -100% |
| Provisions for liabilities and charges | 160/5 | €83,636 | €0 | -€83,636 | -100% |
| Pensions and similar obligations | 160 | €83,636 | €0 | -€83,636 | -100% |
| Amounts payable | 17/49 | €270,718 | €235,733 | -€34,984 | -12.9% |
| Amounts payable after more than one year | 17 | €20,000 | €0 | -€20,000 | -100% |
| Financial debts | 170/4 | €20,000 | €0 | -€20,000 | -100% |
| Amounts payable within one year | 42/48 | €248,793 | €233,808 | -€14,984 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €21,917 | €20,000 | -€1,917 | -8.7% |
| Trade debts | 44 | €118,225 | €128,355 | +€10,130 | +8.6% |
| Suppliers | 440/4 | €118,225 | €128,355 | +€10,130 | +8.6% |
| Taxes, remuneration and social security | 45 | €29,491 | €83,866 | +€54,376 | +184% |
| Taxes | 450/3 | €22,710 | €69,456 | +€46,746 | +206% |
| Remuneration and social security | 454/9 | €6,780 | €14,410 | +€7,630 | +113% |
| Other amounts payable | 47/48 | €79,160 | €1,587 | -€77,573 | -98.0% |
| Accrued charges and deferred income | 492/3 | €1,925 | €1,925 | = | 0.0% |
| Turnover | 70 | €2,627,879 | - | -€2.6m | |
| Non-recurring operating income | 76A | €40,000 | €3,340 | -€36,660 | -91.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,777,960 | - | -€1.8m | |
| Remuneration, social security and pensions | 62 | €66,353 | €87,318 | +€20,965 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,529 | €128,030 | +€23,501 | +22.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€83,636 | -€83,636 | |
| Other operating charges | 640/8 | €7,991 | €12,229 | +€4,238 | +53.0% |
| Gross operating margin | 9900 | €945,777 | €339,530 | -€606,247 | -64.1% |
| Operating profit (loss) | 9901 | €766,904 | €195,590 | -€571,314 | -74.5% |
| Financial income | 75/76B | €9,344 | €7,733 | -€1,611 | -17.2% |
| Recurring financial income | 75 | €9,344 | €7,733 | -€1,611 | -17.2% |
| Financial charges | 65/66B | €21,300 | €2,041 | -€19,259 | -90.4% |
| Recurring financial charges | 65 | €21,300 | €2,041 | -€19,259 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €754,948 | €201,281 | -€553,667 | -73.3% |
| Income taxes | 67/77 | €52,029 | €43,761 | -€8,268 | -15.9% |
| Profit (loss) for the period | 9904 | €702,919 | €157,520 | -€545,398 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €702,919 | €157,520 | -€545,398 | -77.6% |
Next steps
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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 8 November 2026 via checked.be.