REBA CONSULTING: 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.
REBA CONSULTING
Largest movements
- Receivables within one year +€30,368
up €30,368 (+12.5%), from €242,206 to €272,574
of which Other amounts receivable: +€25,863
- Tangible fixed assets -€7,288
down €7,288 (-44.7%), from €16,311 to €9,024
of which Plant, machinery and equipment: -€6,367
- Trade debts +€16,871
up €16,871 (+11.6%), from €144,874 to €161,745
- Accrued charges and deferred income +€12,719
new in 2025: €12,719
- Staff costs +€60,114
up €60,114 (+42.7%), from €140,755 to €200,870
- Gross operating margin -€27,392
down €27,392 (-11.0%), from €249,674 to €222,281
- Taxes -€20,393
down €20,393 (-63.3%), from €32,214 to €11,821
- Financial income +€15,194
up €15,194 (+1750.9%), from €868 to €16,062
of which Non-recurring financial income: +€10,421
- Write-downs -€9,112
down €9,112 (-83.9%), from €10,857 to €1,745
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 | €487,056 | €514,735 | +€27,679 | +5.7% |
| Fixed assets | 21/28 | €38,503 | €31,216 | -€7,288 | -18.9% |
| Intangible fixed assets | 21 | €22,192 | €22,192 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,311 | €9,024 | -€7,288 | -44.7% |
| Plant, machinery and equipment | 23 | €15,024 | €8,658 | -€6,367 | -42.4% |
| Furniture and vehicles | 24 | €1,287 | €366 | -€921 | -71.5% |
| Current assets | 29/58 | €448,553 | €483,519 | +€34,967 | +7.8% |
| Amounts receivable within one year | 40/41 | €242,206 | €272,574 | +€30,368 | +12.5% |
| Trade receivables | 40 | €219,808 | €224,313 | +€4,505 | +2.0% |
| Other amounts receivable | 41 | €22,398 | €48,261 | +€25,863 | +115.5% |
| Cash at bank and in hand | 54/58 | €201,785 | €206,857 | +€5,073 | +2.5% |
| Deferred charges and accrued income | 490/1 | €4,562 | €4,088 | -€474 | -10.4% |
| Total equity and liabilities | 10/49 | €487,056 | €514,735 | +€27,679 | +5.7% |
| Equity | 10/15 | €317,585 | €318,446 | +€860 | +0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €187,830 | €187,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €181,630 | €181,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,755 | €110,616 | +€860 | +0.8% |
| Amounts payable | 17/49 | €169,471 | €196,289 | +€26,819 | +15.8% |
| Amounts payable within one year | 42/48 | €169,471 | €183,570 | +€14,099 | +8.3% |
| Trade debts | 44 | €144,874 | €161,745 | +€16,871 | +11.6% |
| Suppliers | 440/4 | €144,874 | €161,745 | +€16,871 | +11.6% |
| Taxes, remuneration and social security | 45 | €14,746 | €16,762 | +€2,015 | +13.7% |
| Taxes | 450/3 | - | €750 | +€750 | |
| Remuneration and social security | 454/9 | €14,746 | €16,012 | +€1,265 | +8.6% |
| Other amounts payable | 47/48 | €9,850 | €5,063 | -€4,787 | -48.6% |
| Accrued charges and deferred income | 492/3 | - | €12,719 | +€12,719 | |
| Remuneration, social security and pensions | 62 | €140,755 | €200,870 | +€60,114 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,047 | €7,017 | -€1,030 | -12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,857 | €1,745 | -€9,112 | -83.9% |
| Other operating charges | 640/8 | €1,640 | €100 | -€1,539 | -93.9% |
| Non-recurring operating charges | 66A | - | €271 | +€271 | |
| Gross operating margin | 9900 | €249,674 | €222,281 | -€27,392 | -11.0% |
| Operating profit (loss) | 9901 | €88,374 | €12,279 | -€76,096 | -86.1% |
| Financial income | 75/76B | €868 | €16,062 | +€15,194 | +1750.9% |
| Recurring financial income | 75 | €235 | €5,008 | +€4,773 | +2032.2% |
| Non-recurring financial income | 76B | €633 | €11,054 | +€10,421 | +1646.5% |
| Financial charges | 65/66B | €1,890 | €659 | -€1,231 | -65.1% |
| Recurring financial charges | 65 | €1,890 | €659 | -€1,231 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €87,353 | €27,682 | -€59,671 | -68.3% |
| Income taxes | 67/77 | €32,214 | €11,821 | -€20,393 | -63.3% |
| Profit (loss) for the period | 9904 | €55,139 | €15,860 | -€39,278 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,139 | €15,860 | -€39,278 | -71.2% |
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 10 October 2026 via checked.be.