REAPOTENTIA: 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.
REAPOTENTIA
Largest movements
- Tangible fixed assets +€106,629
up €106,629 (+2,548%), from €4,185 to €110,814
of which Land and buildings: +€109,122
- Receivables within one year +€69,446
up €69,446 (+518%), from €13,408 to €82,853
of which Other amounts receivable: +€53,546
- Cash -€59,567
down €59,567 (-74.6%), from €79,859 to €20,292
mainly Investment in fixed assets (net) (-€156,831) and Receivables within one year (-€69,446)
- Financial fixed assets +€43,000
up €43,000 (+108%), from €40,000 to €83,000
- Deferred charges and accrued income +€4,887
up €4,887 (+851%), from €574 to €5,461
- Debts after one year +€88,805
new in 2025: €88,805
- Other debts +€46,091
up €46,091 (+1,179%), from €3,909 to €50,000
- Reserves +€20,000
up €20,000 (+17.9%), from €112,000 to €132,000
- Current portion of long-term debt +€3,423
new in 2025: €3,423
- Tax, wage and social debts +€3,218
up €3,218 (+18.5%), from €17,366 to €20,584
- Gross operating margin +€13,146
up €13,146 (+16.4%), from €80,054 to €93,200
- Financial income +€5,448
up €5,448 (+949%), from €574 to €6,022
- Depreciation +€4,740
up €4,740 (+193%), from €2,462 to €7,202
- Financial charges +€2,655
up €2,655 (+486%), from €547 to €3,201
- Taxes +€2,310
up €2,310 (+14.2%), from €16,321 to €18,631
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 | €138,026 | €302,420 | +€164,394 | +119% |
| Fixed assets | 21/28 | €44,185 | €193,814 | +€149,629 | +339% |
| Tangible fixed assets | 22/27 | €4,185 | €110,814 | +€106,629 | +2,548% |
| Land and buildings | 22 | - | €109,122 | +€109,122 | |
| Furniture and vehicles | 24 | €4,185 | €1,693 | -€2,492 | -59.6% |
| Financial fixed assets | 28 | €40,000 | €83,000 | +€43,000 | +108% |
| Current assets | 29/58 | €93,841 | €108,606 | +€14,765 | +15.7% |
| Amounts receivable within one year | 40/41 | €13,408 | €82,853 | +€69,446 | +518% |
| Trade receivables | 40 | €13,408 | €29,307 | +€15,899 | +119% |
| Other amounts receivable | 41 | - | €53,546 | +€53,546 | |
| Cash at bank and in hand | 54/58 | €79,859 | €20,292 | -€59,567 | -74.6% |
| Deferred charges and accrued income | 490/1 | €574 | €5,461 | +€4,887 | +851% |
| Total equity and liabilities | 10/49 | €138,026 | €302,420 | +€164,394 | +119% |
| Equity | 10/15 | €116,231 | €136,349 | +€20,118 | +17.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €112,000 | €132,000 | +€20,000 | +17.9% |
| Distributable reserves | 133 | €112,000 | €132,000 | +€20,000 | +17.9% |
| Profit (loss) carried forward | 14 | €231 | €349 | +€118 | +51.2% |
| Amounts payable | 17/49 | €21,795 | €166,071 | +€144,276 | +662% |
| Amounts payable after more than one year | 17 | - | €88,805 | +€88,805 | |
| Financial debts | 170/4 | - | €88,805 | +€88,805 | |
| Amounts payable within one year | 42/48 | €21,795 | €77,266 | +€55,471 | +255% |
| Current portion of amounts payable after more than one year | 42 | - | €3,423 | +€3,423 | |
| Financial debts | 43 | €221 | €387 | +€165 | +74.6% |
| Credit institutions | 430/8 | €221 | €387 | +€165 | +74.6% |
| Trade debts | 44 | €298 | €2,872 | +€2,575 | +865% |
| Suppliers | 440/4 | €298 | €2,872 | +€2,575 | +865% |
| Taxes, remuneration and social security | 45 | €17,366 | €20,584 | +€3,218 | +18.5% |
| Taxes | 450/3 | €17,366 | €20,584 | +€3,218 | +18.5% |
| Other amounts payable | 47/48 | €3,909 | €50,000 | +€46,091 | +1,179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,462 | €7,202 | +€4,740 | +193% |
| Other operating charges | 640/8 | - | €70 | +€70 | |
| Gross operating margin | 9900 | €80,054 | €93,200 | +€13,146 | +16.4% |
| Operating profit (loss) | 9901 | €77,593 | €85,929 | +€8,336 | +10.7% |
| Financial income | 75/76B | €574 | €6,022 | +€5,448 | +949% |
| Recurring financial income | 75 | €574 | €6,022 | +€5,448 | +949% |
| Financial charges | 65/66B | €547 | €3,201 | +€2,655 | +486% |
| Recurring financial charges | 65 | €547 | €3,201 | +€2,655 | +486% |
| Profit (loss) for the period before taxes | 9903 | €77,620 | €88,749 | +€11,129 | +14.3% |
| Income taxes | 67/77 | €16,321 | €18,631 | +€2,310 | +14.2% |
| Profit (loss) for the period | 9904 | €61,299 | €70,118 | +€8,819 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,299 | €70,118 | +€8,819 | +14.4% |
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 26 October 2026 via checked.be.