REALITY SYS: what changed
Two fiscal 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.
REALITY SYS
Largest movements
- Tangible fixed assets +€6,058
up €6,058 (+45.8%), from €13,230 to €19,288
- Receivables within one year -€5,838
down €5,838 (-7.9%), from €74,211 to €68,373
of which Trade receivables: -€7,608
- Cash -€3,259
down €3,259 (-8.7%), from €37,542 to €34,284
mainly Investment in fixed assets (net) (-€12,091) and Debts after one year (-€3,863)
- Other debts +€4,301
up €4,301 (+29.3%), from €14,691 to €18,992
- Debts after one year -€3,863
no longer reported in 2025 (was €3,863)
- Profit (loss) carried forward -€2,019
down €2,019 (-3.3%), from -€60,466 to -€62,484
- Current portion of long-term debt -€1,931
down €1,931 (-33.3%), from €5,794 to €3,863
- Gross operating margin +€2,542
up €2,542 (+48.1%), from €5,287 to €7,829
- Other operating charges +€1,430
up €1,430 (+85.9%), from €1,664 to €3,094
- Financial income -€184
down €184 (-50.7%), from €363 to €179
- Depreciation +€172
up €172 (+2.9%), from €5,861 to €6,033
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.
Cash bridge derived
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 | €136,904 | €133,438 | -€3,466 | -2.5% |
| Fixed assets | 21/28 | €13,230 | €19,288 | +€6,058 | +45.8% |
| Tangible fixed assets | 22/27 | €13,230 | €19,288 | +€6,058 | +45.8% |
| Furniture and vehicles | 24 | €13,230 | €19,288 | +€6,058 | +45.8% |
| Current assets | 29/58 | €123,674 | €114,150 | -€9,524 | -7.7% |
| Amounts receivable within one year | 40/41 | €74,211 | €68,373 | -€5,838 | -7.9% |
| Trade receivables | 40 | €53,533 | €45,926 | -€7,608 | -14.2% |
| Other amounts receivable | 41 | €20,677 | €22,447 | +€1,770 | +8.6% |
| Current investments | 50/53 | €10,215 | €10,215 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,542 | €34,284 | -€3,259 | -8.7% |
| Deferred charges and accrued income | 490/1 | €1,706 | €1,278 | -€428 | -25.1% |
| Total equity and liabilities | 10/49 | €136,904 | €133,438 | -€3,466 | -2.5% |
| Equity | 10/15 | €103,768 | €101,749 | -€2,019 | -1.9% |
| Contributions | 10/11 | €143,500 | €143,500 | = | 0.0% |
| Capital | 10 | €143,500 | €143,500 | = | 0.0% |
| Issued capital | 100 | €143,500 | €143,500 | = | 0.0% |
| Reserves | 13 | €20,733 | €20,733 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Legal reserve | 130 | €1,983 | €1,983 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,466 | -€62,484 | -€2,019 | -3.3% |
| Amounts payable | 17/49 | €33,136 | €31,689 | -€1,447 | -4.4% |
| Amounts payable after more than one year | 17 | €3,863 | - | -€3,863 | |
| Financial debts | 170/4 | €3,863 | - | -€3,863 | |
| Amounts payable within one year | 42/48 | €29,273 | €31,689 | +€2,415 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €5,794 | €3,863 | -€1,931 | -33.3% |
| Trade debts | 44 | €8,500 | €8,500 | = | 0.0% |
| Suppliers | 440/4 | €8,500 | €8,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €288 | €334 | +€46 | +16.1% |
| Taxes | 450/3 | €288 | €334 | +€46 | +16.1% |
| Other amounts payable | 47/48 | €14,691 | €18,992 | +€4,301 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,861 | €6,033 | +€172 | +2.9% |
| Other operating charges | 640/8 | €1,664 | €3,094 | +€1,430 | +85.9% |
| Gross operating margin | 9900 | €5,287 | €7,829 | +€2,542 | +48.1% |
| Operating profit (loss) | 9901 | -€2,238 | -€1,298 | +€940 | +42.0% |
| Financial income | 75/76B | €363 | €179 | -€184 | -50.7% |
| Recurring financial income | 75 | €363 | €179 | -€184 | -50.7% |
| Financial charges | 65/66B | €720 | €660 | -€60 | -8.4% |
| Recurring financial charges | 65 | €720 | €660 | -€60 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,595 | -€1,779 | +€816 | +31.4% |
| Income taxes | 67/77 | €235 | €240 | +€5 | +2.2% |
| Profit (loss) for the period | 9904 | -€2,829 | -€2,019 | +€811 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,829 | -€2,019 | +€811 | +28.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.