REBIDENT: 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.
REBIDENT
Largest movements
- Tangible fixed assets +€41,983
up €41,983 (+45.5%), from €92,300 to €134,283
of which Furniture and vehicles: +€55,801
- Cash -€25,120
down €25,120 (-48.7%), from €51,553 to €26,432
mainly Contributions, distributions and other (-€68,471) and Investment in fixed assets (net) (-€60,671)
- Deferred charges and accrued income -€3,403
down €3,403 (-71.3%), from €4,772 to €1,369
- Reserves +€49,592
up €49,592 (+111.4%), from €44,500 to €94,092
of which Distributable reserves: +€49,592
- Profit (loss) carried forward -€25,971
down €25,971 (-47.6%), from €54,505 to €28,535
- Debts after one year -€18,886
down €18,886 (-20.9%), from €90,316 to €71,430
- Tax, wage and social debts +€8,805
up €8,805 (+103.6%), from €8,495 to €17,300
of which Taxes: +€13,156
- Current portion of long-term debt -€4,008
down €4,008 (-17.7%), from €22,614 to €18,606
- Gross operating margin +€111,239
up €111,239 (+233.6%), from €47,619 to €158,859
- Taxes +€19,436
up €19,436 (+122.4%), from €15,877 to €35,313
- Staff costs -€4,083
down €4,083 (-31.1%), from €13,108 to €9,025
- Depreciation -€2,993
down €2,993 (-13.8%), from €21,681 to €18,688
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 | €240,431 | €253,890 | +€13,460 | +5.6% |
| Fixed assets | 21/28 | €92,300 | €134,283 | +€41,983 | +45.5% |
| Tangible fixed assets | 22/27 | €92,300 | €134,283 | +€41,983 | +45.5% |
| Land and buildings | 22 | €86,976 | €76,586 | -€10,390 | -11.9% |
| Plant, machinery and equipment | 23 | €4,461 | €1,033 | -€3,428 | -76.8% |
| Furniture and vehicles | 24 | €863 | €56,664 | +€55,801 | +6466.6% |
| Current assets | 29/58 | €148,131 | €119,607 | -€28,524 | -19.3% |
| Amounts receivable within one year | 40/41 | €20,081 | €20,081 | = | 0.0% |
| Other amounts receivable | 41 | €20,081 | €20,081 | = | 0.0% |
| Current investments | 50/53 | €71,724 | €71,724 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,553 | €26,432 | -€25,120 | -48.7% |
| Deferred charges and accrued income | 490/1 | €4,772 | €1,369 | -€3,403 | -71.3% |
| Total equity and liabilities | 10/49 | €240,431 | €253,890 | +€13,460 | +5.6% |
| Equity | 10/15 | €119,005 | €142,627 | +€23,621 | +19.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €44,500 | €94,092 | +€49,592 | +111.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €42,500 | €92,092 | +€49,592 | +116.7% |
| Profit (loss) carried forward | 14 | €54,505 | €28,535 | -€25,971 | -47.6% |
| Amounts payable | 17/49 | €121,425 | €111,263 | -€10,162 | -8.4% |
| Amounts payable after more than one year | 17 | €90,316 | €71,430 | -€18,886 | -20.9% |
| Financial debts | 170/4 | €90,316 | €71,430 | -€18,886 | -20.9% |
| Amounts payable within one year | 42/48 | €31,109 | €39,834 | +€8,724 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €22,614 | €18,606 | -€4,008 | -17.7% |
| Trade debts | 44 | - | €3,927 | +€3,927 | |
| Suppliers | 440/4 | - | €3,927 | +€3,927 | |
| Taxes, remuneration and social security | 45 | €8,495 | €17,300 | +€8,805 | +103.6% |
| Taxes | 450/3 | €2,018 | €15,174 | +€13,156 | +651.9% |
| Remuneration and social security | 454/9 | €6,477 | €2,127 | -€4,351 | -67.2% |
| Remuneration, social security and pensions | 62 | €13,108 | €9,025 | -€4,083 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,681 | €18,688 | -€2,993 | -13.8% |
| Other operating charges | 640/8 | €1,441 | €1,352 | -€89 | -6.2% |
| Gross operating margin | 9900 | €47,619 | €158,859 | +€111,239 | +233.6% |
| Operating profit (loss) | 9901 | €11,389 | €129,794 | +€118,404 | +1039.6% |
| Financial income | 75/76B | €0 | €27 | +€27 | +53500.0% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +53500.0% |
| Financial charges | 65/66B | €3,146 | €2,415 | -€731 | -23.2% |
| Recurring financial charges | 65 | €3,146 | €2,415 | -€731 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €8,244 | €127,405 | +€119,162 | +1445.5% |
| Income taxes | 67/77 | €15,877 | €35,313 | +€19,436 | +122.4% |
| Profit (loss) for the period | 9904 | -€7,634 | €92,092 | +€99,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,634 | €92,092 | +€99,726 |
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 7 October 2026 via checked.be.