LUYTEN REVA: 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.
LUYTEN REVA
Largest movements
- Tangible fixed assets -€19,979
down €19,979 (-68.3%), from €29,233 to €9,254
of which Furniture and vehicles: -€19,310
- Current investments +€12,593
up €12,593 (+23.5%), from €53,639 to €66,232
- Cash -€4,619
down €4,619 (-1.9%), from €237,996 to €233,377
mainly Contributions, distributions and other (-€225,000) and Other debts (-€12,775)
- Reserves +€21,267
up €21,267 (+10.5%), from €203,215 to €224,482
- Other debts -€12,775
down €12,775 (-12.3%), from €104,035 to €91,260
- Current portion of long-term debt -€12,772
down €12,772 (-91.6%), from €13,939 to €1,167
- Gross operating margin +€223,063
up €223,063 (+185%), from €120,411 to €343,474
- Taxes +€56,517
up €56,517 (+277%), from €20,434 to €76,951
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 | €328,034 | €319,522 | -€8,512 | -2.6% |
| Fixed assets | 21/28 | €29,233 | €9,254 | -€19,979 | -68.3% |
| Tangible fixed assets | 22/27 | €29,233 | €9,254 | -€19,979 | -68.3% |
| Plant, machinery and equipment | 23 | €5,547 | €4,878 | -€669 | -12.1% |
| Furniture and vehicles | 24 | €23,686 | €4,376 | -€19,310 | -81.5% |
| Current assets | 29/58 | €298,801 | €310,268 | +€11,467 | +3.8% |
| Amounts receivable within one year | 40/41 | €4,969 | €8,179 | +€3,211 | +64.6% |
| Other amounts receivable | 41 | €4,969 | €8,179 | +€3,211 | +64.6% |
| Current investments | 50/53 | €53,639 | €66,232 | +€12,593 | +23.5% |
| Cash at bank and in hand | 54/58 | €237,996 | €233,377 | -€4,619 | -1.9% |
| Deferred charges and accrued income | 490/1 | €2,198 | €2,480 | +€283 | +12.9% |
| Total equity and liabilities | 10/49 | €328,034 | €319,522 | -€8,512 | -2.6% |
| Equity | 10/15 | €203,315 | €224,582 | +€21,267 | +10.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €203,215 | €224,482 | +€21,267 | +10.5% |
| Distributable reserves | 133 | €203,215 | €224,482 | +€21,267 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,719 | €94,940 | -€29,779 | -23.9% |
| Amounts payable after more than one year | 17 | €1,167 | €0 | -€1,167 | -100% |
| Financial debts | 170/4 | €1,167 | €0 | -€1,167 | -100% |
| Amounts payable within one year | 42/48 | €123,415 | €94,940 | -€28,475 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €13,939 | €1,167 | -€12,772 | -91.6% |
| Trade debts | 44 | €2,663 | €2,492 | -€172 | -6.4% |
| Suppliers | 440/4 | €2,663 | €2,492 | -€172 | -6.4% |
| Taxes, remuneration and social security | 45 | €2,778 | €22 | -€2,756 | -99.2% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,778 | €22 | -€2,756 | -99.2% |
| Other amounts payable | 47/48 | €104,035 | €91,260 | -€12,775 | -12.3% |
| Accrued charges and deferred income | 492/3 | €137 | €0 | -€137 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,873 | €19,979 | -€895 | -4.3% |
| Other operating charges | 640/8 | €855 | €826 | -€29 | -3.4% |
| Gross operating margin | 9900 | €120,411 | €343,474 | +€223,063 | +185% |
| Operating profit (loss) | 9901 | €98,683 | €322,669 | +€223,986 | +227% |
| Financial income | 75/76B | €642 | €723 | +€82 | +12.7% |
| Recurring financial income | 75 | €642 | €723 | +€82 | +12.7% |
| Financial charges | 65/66B | €252 | €174 | -€77 | -30.7% |
| Recurring financial charges | 65 | €252 | €174 | -€77 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €99,073 | €323,218 | +€224,145 | +226% |
| Income taxes | 67/77 | €20,434 | €76,951 | +€56,517 | +277% |
| Profit (loss) for the period | 9904 | €78,639 | €246,267 | +€167,628 | +213% |
| Profit (loss) for the period to be appropriated | 9905 | €78,639 | €246,267 | +€167,628 | +213% |
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 31 October 2026 via checked.be.