REBECCA: 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.
REBECCA
Largest movements
- Cash -€22,869
down €22,869 (-85.3%), from €26,803 to €3,935
mainly Other debts (-€33,448) and Net result for the year (-€6,773)
- Tangible fixed assets -€14,895
down €14,895 (-12.0%), from €123,706 to €108,811
of which Land and buildings: -€12,340
- Other debts -€33,448
down €33,448 (-35.5%), from €94,304 to €60,857
- Profit (loss) carried forward -€6,773
down €6,773 (-11.6%), from -€58,561 to -€65,334
- Accrued charges and deferred income +€2,458
up €2,458 (+634%), from €387 to €2,845
- Gross operating margin -€6,864
down €6,864 (-28.2%), from €24,307 to €17,442
- Financial charges -€1,667
down €1,667 (-24.5%), from €6,817 to €5,150
- Depreciation -€1,323
down €1,323 (-9.7%), from €13,663 to €12,340
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 | €150,687 | €112,746 | -€37,942 | -25.2% |
| Fixed assets | 21/28 | €123,706 | €108,811 | -€14,895 | -12.0% |
| Tangible fixed assets | 22/27 | €123,706 | €108,811 | -€14,895 | -12.0% |
| Land and buildings | 22 | €121,150 | €108,811 | -€12,340 | -10.2% |
| Furniture and vehicles | 24 | €2,555 | €0 | -€2,555 | -100% |
| Current assets | 29/58 | €26,982 | €3,935 | -€23,047 | -85.4% |
| Cash at bank and in hand | 54/58 | €26,803 | €3,935 | -€22,869 | -85.3% |
| Deferred charges and accrued income | 490/1 | €178 | €0 | -€178 | -100% |
| Total equity and liabilities | 10/49 | €150,687 | €112,746 | -€37,942 | -25.2% |
| Equity | 10/15 | €55,818 | €49,044 | -€6,773 | -12.1% |
| Contributions | 10/11 | €112,891 | €112,891 | = | 0.0% |
| Reserves | 13 | €1,487 | €1,487 | = | 0.0% |
| Distributable reserves | 133 | €1,487 | €1,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,561 | -€65,334 | -€6,773 | -11.6% |
| Amounts payable | 17/49 | €94,870 | €63,702 | -€31,168 | -32.9% |
| Amounts payable within one year | 42/48 | €94,482 | €60,857 | -€33,626 | -35.6% |
| Trade debts | 44 | €178 | €0 | -€178 | -100% |
| Suppliers | 440/4 | €178 | €0 | -€178 | -100% |
| Other amounts payable | 47/48 | €94,304 | €60,857 | -€33,448 | -35.5% |
| Accrued charges and deferred income | 492/3 | €387 | €2,845 | +€2,458 | +634% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,663 | €12,340 | -€1,323 | -9.7% |
| Other operating charges | 640/8 | €4,099 | €4,171 | +€73 | +1.8% |
| Non-recurring operating charges | 66A | - | €2,555 | +€2,555 | |
| Gross operating margin | 9900 | €24,307 | €17,442 | -€6,864 | -28.2% |
| Operating profit (loss) | 9901 | €6,546 | -€1,624 | -€8,169 | |
| Financial charges | 65/66B | €6,817 | €5,150 | -€1,667 | -24.5% |
| Recurring financial charges | 65 | €6,817 | €5,150 | -€1,667 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | -€271 | -€6,773 | -€6,502 | -2,399% |
| Profit (loss) for the period | 9904 | -€271 | -€6,773 | -€6,502 | -2,399% |
| Profit (loss) for the period to be appropriated | 9905 | -€271 | -€6,773 | -€6,502 | -2,399% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.