DAUPHIN REVA: what changed
DAUPHIN REVA
Largest movements
- Receivables within one year +€23,538
up €23,538 (+5,885%), from €400 to €23,938
of which Trade receivables: +€15,302
- Tangible fixed assets -€7,378
down €7,378 (-15.0%), from €49,080 to €41,702
of which Furniture and vehicles: -€9,803
- Cash -€5,007
down €5,007 (-11.3%), from €44,390 to €39,383
mainly Receivables within one year (-€23,538) and Contributions, distributions and other (-€16,323)
- Deferred charges and accrued income -€4,109
down €4,109 (-20.2%), from €20,332 to €16,223
- Other debts +€11,988
up €11,988 (+276%), from €4,336 to €16,324
- Debts after one year -€5,935
down €5,935 (-32.4%), from €18,324 to €12,389
- Tax, wage and social debts -€4,232
down €4,232 (-22.1%), from €19,139 to €14,907
- Reserves +€3,292
up €3,292 (+20.0%), from €16,423 to €19,715
- Accrued charges and deferred income +€2,362
up €2,362 (+306%), from €771 to €3,133
- Turnover -€162,095
no longer reported in 2025 (was €162,095)
- Purchases and services -€125,241
no longer reported in 2025 (was €125,241)
- Provisions +€5,372
up €5,372, from -€5,372 to €0
- Gross operating margin +€3,916
up €3,916 (+8.7%), from €45,022 to €48,938
- Taxes -€1,885
down €1,885 (-15.4%), from €12,263 to €10,378
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 | €114,202 | €121,246 | +€7,044 | +6.2% |
| Fixed assets | 21/28 | €49,080 | €41,702 | -€7,378 | -15.0% |
| Tangible fixed assets | 22/27 | €49,080 | €41,702 | -€7,378 | -15.0% |
| Furniture and vehicles | 24 | €44,105 | €34,302 | -€9,803 | -22.2% |
| Other tangible fixed assets | 26 | €4,975 | €7,400 | +€2,425 | +48.7% |
| Current assets | 29/58 | €65,122 | €79,544 | +€14,422 | +22.1% |
| Amounts receivable within one year | 40/41 | €400 | €23,938 | +€23,538 | +5,885% |
| Trade receivables | 40 | €400 | €15,702 | +€15,302 | +3,825% |
| Other amounts receivable | 41 | - | €8,236 | +€8,236 | |
| Cash at bank and in hand | 54/58 | €44,390 | €39,383 | -€5,007 | -11.3% |
| Deferred charges and accrued income | 490/1 | €20,332 | €16,223 | -€4,109 | -20.2% |
| Total equity and liabilities | 10/49 | €114,202 | €121,246 | +€7,044 | +6.2% |
| Equity | 10/15 | €64,383 | €67,675 | +€3,292 | +5.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,423 | €19,715 | +€3,292 | +20.0% |
| Distributable reserves | 133 | €16,423 | €19,715 | +€3,292 | +20.0% |
| Profit (loss) carried forward | 14 | €46,960 | €46,960 | -€0 | 0.0% |
| Amounts payable | 17/49 | €49,819 | €53,572 | +€3,753 | +7.5% |
| Amounts payable after more than one year | 17 | €18,324 | €12,389 | -€5,935 | -32.4% |
| Financial debts | 170/4 | €18,324 | €12,389 | -€5,935 | -32.4% |
| Amounts payable within one year | 42/48 | €30,724 | €38,050 | +€7,326 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €5,600 | €5,936 | +€336 | +6.0% |
| Trade debts | 44 | €1,649 | €884 | -€765 | -46.4% |
| Suppliers | 440/4 | €1,569 | €884 | -€685 | -43.7% |
| Bills of exchange payable | 441 | €80 | €0 | -€80 | -100% |
| Taxes, remuneration and social security | 45 | €19,139 | €14,907 | -€4,232 | -22.1% |
| Taxes | 450/3 | €19,139 | €14,907 | -€4,232 | -22.1% |
| Other amounts payable | 47/48 | €4,336 | €16,324 | +€11,988 | +276% |
| Accrued charges and deferred income | 492/3 | €771 | €3,133 | +€2,362 | +306% |
| Turnover | 70 | €162,095 | - | -€162,095 | |
| Non-recurring operating income | 76A | €8,168 | €0 | -€8,168 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €125,241 | - | -€125,241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,584 | €13,264 | +€680 | +5.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,372 | €0 | +€5,372 | |
| Other operating charges | 640/8 | €1,558 | €1,541 | -€17 | -1.1% |
| Gross operating margin | 9900 | €45,022 | €48,938 | +€3,916 | +8.7% |
| Operating profit (loss) | 9901 | €36,252 | €34,133 | -€2,119 | -5.8% |
| Financial income | 75/76B | €260 | €342 | +€82 | +31.5% |
| Recurring financial income | 75 | €260 | €342 | +€82 | +31.5% |
| Financial charges | 65/66B | €2,711 | €4,482 | +€1,771 | +65.3% |
| Recurring financial charges | 65 | €2,711 | €4,482 | +€1,771 | +65.3% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €33,801 | €29,992 | -€3,809 | -11.3% |
| Income taxes | 67/77 | €12,263 | €10,378 | -€1,885 | -15.4% |
| Profit (loss) for the period | 9904 | €21,538 | €19,615 | -€1,923 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,538 | €19,615 | -€1,923 | -8.9% |
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 4 November 2026 via checked.be.