RAVERA CONSULT: 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.
RAVERA CONSULT
Largest movements
- Cash +€37,458
up €37,458 (+305%), from €12,295 to €49,753
mainly Net result for the year (+€67,684) and Other debts (+€59,477)
- Tangible fixed assets +€22,687
up €22,687 (+65.5%), from €34,638 to €57,325
of which Furniture and vehicles: +€22,894
- Receivables within one year +€13,089
up €13,089 (+115%), from €11,337 to €24,426
of which Trade receivables: +€19,053
- Other debts +€59,477
up €59,477 (+397%), from €15,000 to €74,477
- Tax, wage and social debts +€20,132
up €20,132 (+198%), from €10,173 to €30,305
- Profit (loss) carried forward -€4,933
no longer reported in 2026 (was €4,933)
- Reserves -€1,860
down €1,860 (-16.8%), from €11,076 to €9,216
- Gross operating margin +€75,053
up €75,053 (+223%), from €33,671 to €108,725
- Taxes +€15,322
up €15,322 (+369%), from €4,153 to €19,474
- Depreciation +€3,014
up €3,014 (+17.1%), from €17,600 to €20,613
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,581 | €135,551 | +€73,970 | +120% |
| Fixed assets | 21/28 | €34,638 | €57,325 | +€22,687 | +65.5% |
| Tangible fixed assets | 22/27 | €34,638 | €57,325 | +€22,687 | +65.5% |
| Furniture and vehicles | 24 | €21,435 | €44,329 | +€22,894 | +107% |
| Other tangible fixed assets | 26 | €13,203 | €12,996 | -€207 | -1.6% |
| Current assets | 29/58 | €26,943 | €78,227 | +€51,283 | +190% |
| Amounts receivable within one year | 40/41 | €11,337 | €24,426 | +€13,089 | +115% |
| Trade receivables | 40 | - | €19,053 | +€19,053 | |
| Other amounts receivable | 41 | €11,337 | €5,373 | -€5,964 | -52.6% |
| Cash at bank and in hand | 54/58 | €12,295 | €49,753 | +€37,458 | +305% |
| Deferred charges and accrued income | 490/1 | €3,311 | €4,048 | +€737 | +22.3% |
| Total equity and liabilities | 10/49 | €61,581 | €135,551 | +€73,970 | +120% |
| Equity | 10/15 | €34,609 | €27,816 | -€6,793 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,076 | €9,216 | -€1,860 | -16.8% |
| Distributable reserves | 133 | €11,076 | €9,216 | -€1,860 | -16.8% |
| Profit (loss) carried forward | 14 | €4,933 | - | -€4,933 | |
| Amounts payable | 17/49 | €26,972 | €107,736 | +€80,764 | +299% |
| Amounts payable within one year | 42/48 | €26,972 | €107,736 | +€80,764 | +299% |
| Trade debts | 44 | €1,799 | €2,953 | +€1,155 | +64.2% |
| Suppliers | 440/4 | €1,799 | €2,953 | +€1,155 | +64.2% |
| Taxes, remuneration and social security | 45 | €10,173 | €30,305 | +€20,132 | +198% |
| Taxes | 450/3 | €10,173 | €30,305 | +€20,132 | +198% |
| Other amounts payable | 47/48 | €15,000 | €74,477 | +€59,477 | +397% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,600 | €20,613 | +€3,014 | +17.1% |
| Other operating charges | 640/8 | €424 | €717 | +€293 | +69.1% |
| Gross operating margin | 9900 | €33,671 | €108,725 | +€75,053 | +223% |
| Operating profit (loss) | 9901 | €15,648 | €87,395 | +€71,747 | +459% |
| Financial income | 75/76B | €204 | €166 | -€38 | -18.6% |
| Recurring financial income | 75 | €204 | €166 | -€38 | -18.6% |
| Financial charges | 65/66B | €585 | €403 | -€182 | -31.1% |
| Recurring financial charges | 65 | €585 | €403 | -€182 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €15,266 | €87,158 | +€71,891 | +471% |
| Income taxes | 67/77 | €4,153 | €19,474 | +€15,322 | +369% |
| Profit (loss) for the period | 9904 | €11,114 | €67,684 | +€56,570 | +509% |
| Profit (loss) for the period to be appropriated | 9905 | €11,114 | €67,684 | +€56,570 | +509% |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.