R.E.V.E.: 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.
R.E.V.E.
Largest movements
- Cash +€27,197
up €27,197 (+85.2%), from €31,916 to €59,112
mainly Depreciation (+€25,474) and Net result for the year (+€18,387)
- Tangible fixed assets -€25,474
down €25,474 (-5.2%), from €493,516 to €468,042
- Debts after one year -€36,429
down €36,429 (-9.2%), from €395,693 to €359,264
of which Financial debts: -€36,429
- Profit (loss) carried forward +€18,117
up €18,117 (+26.7%), from €67,930 to €86,048
- Short-term financial debts +€9,690
up €9,690 (+27.3%), from €35,442 to €45,132
- Tax, wage and social debts +€6,693
up €6,693 (+131%), from €5,108 to €11,802
- Depreciation -€7,749
down €7,749 (-23.3%), from €33,223 to €25,474
- Financial charges +€1,863
up €1,863 (+20.3%), from €9,192 to €11,056
- Taxes +€1,585
up €1,585 (+31.0%), from €5,108 to €6,693
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 | €526,643 | €527,247 | +€604 | +0.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €493,516 | €468,042 | -€25,474 | -5.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €493,516 | €468,042 | -€25,474 | -5.2% |
| Land and buildings | 22 | €493,516 | €468,042 | -€25,474 | -5.2% |
| Current assets | 29/58 | €33,128 | €59,205 | +€26,077 | +78.7% |
| Cash at bank and in hand | 54/58 | €31,916 | €59,112 | +€27,197 | +85.2% |
| Deferred charges and accrued income | 490/1 | €1,212 | €93 | -€1,119 | -92.3% |
| Total equity and liabilities | 10/49 | €526,643 | €527,247 | +€604 | +0.1% |
| Equity | 10/15 | €88,450 | €106,838 | +€18,387 | +20.8% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €1,620 | €1,890 | +€270 | +16.7% |
| Non-distributable reserves | 130/1 | €1,620 | €1,890 | +€270 | +16.7% |
| Reserves not available under the articles | 1311 | €1,620 | €1,890 | +€270 | +16.7% |
| Profit (loss) carried forward | 14 | €67,930 | €86,048 | +€18,117 | +26.7% |
| Amounts payable | 17/49 | €438,193 | €420,409 | -€17,784 | -4.1% |
| Amounts payable after more than one year | 17 | €395,693 | €359,264 | -€36,429 | -9.2% |
| Financial debts | 170/4 | €370,693 | €334,264 | -€36,429 | -9.8% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,500 | €60,260 | +€17,760 | +41.8% |
| Financial debts | 43 | €35,442 | €45,132 | +€9,690 | +27.3% |
| Credit institutions | 430/8 | €35,442 | €45,132 | +€9,690 | +27.3% |
| Trade debts | 44 | €1,950 | €3,327 | +€1,376 | +70.6% |
| Suppliers | 440/4 | €1,950 | €3,327 | +€1,376 | +70.6% |
| Taxes, remuneration and social security | 45 | €5,108 | €11,802 | +€6,693 | +131% |
| Taxes | 450/3 | €5,108 | €11,802 | +€6,693 | +131% |
| Accrued charges and deferred income | 492/3 | - | €885 | +€885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,223 | €25,474 | -€7,749 | -23.3% |
| Gross operating margin | 9900 | €61,124 | €61,610 | +€486 | +0.8% |
| Operating profit (loss) | 9901 | €27,901 | €36,136 | +€8,235 | +29.5% |
| Financial charges | 65/66B | €9,192 | €11,056 | +€1,863 | +20.3% |
| Recurring financial charges | 65 | €9,192 | €11,056 | +€1,863 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €18,709 | €25,081 | +€6,372 | +34.1% |
| Income taxes | 67/77 | €5,108 | €6,693 | +€1,585 | +31.0% |
| Profit (loss) for the period | 9904 | €13,601 | €18,387 | +€4,787 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,601 | €18,387 | +€4,787 | +35.2% |
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.