REBO PSY: 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.
REBO PSY
Largest movements
- Cash +€51,180
up €51,180 (+79.6%), from €64,331 to €115,511
mainly Net result for the year (+€62,197) and Receivables within one year (+€2,000)
- Deferred charges and accrued income +€2,130
up €2,130 (+102%), from €2,084 to €4,214
- Receivables within one year -€2,000
no longer reported in 2025 (was €2,000)
- Reserves +€62,197
up €62,197 (+120%), from €51,865 to €114,062
- Tax, wage and social debts -€11,845
down €11,845 (-89.1%), from €13,302 to €1,456
- Gross operating margin +€13,295
up €13,295 (+20.3%), from €65,348 to €78,643
- Taxes +€2,655
up €2,655 (+20.2%), from €13,123 to €15,778
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 | €68,415 | €119,725 | +€51,311 | +75.0% |
| Current assets | 29/58 | €68,415 | €119,725 | +€51,311 | +75.0% |
| Amounts receivable within one year | 40/41 | €2,000 | - | -€2,000 | |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €64,331 | €115,511 | +€51,180 | +79.6% |
| Deferred charges and accrued income | 490/1 | €2,084 | €4,214 | +€2,130 | +102% |
| Total equity and liabilities | 10/49 | €68,415 | €119,725 | +€51,311 | +75.0% |
| Equity | 10/15 | €54,865 | €117,062 | +€62,197 | +113% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €51,865 | €114,062 | +€62,197 | +120% |
| Distributable reserves | 133 | €51,865 | €114,062 | +€62,197 | +120% |
| Amounts payable | 17/49 | €13,549 | €2,663 | -€10,886 | -80.3% |
| Amounts payable within one year | 42/48 | €13,549 | €2,663 | -€10,886 | -80.3% |
| Trade debts | 44 | €228 | €259 | +€31 | +13.6% |
| Suppliers | 440/4 | €228 | €259 | +€31 | +13.6% |
| Taxes, remuneration and social security | 45 | €13,302 | €1,456 | -€11,845 | -89.1% |
| Taxes | 450/3 | €13,302 | €1,456 | -€11,845 | -89.1% |
| Other amounts payable | 47/48 | €19 | €947 | +€928 | +4,766% |
| Other operating charges | 640/8 | €50 | €351 | +€301 | +602% |
| Gross operating margin | 9900 | €65,348 | €78,643 | +€13,295 | +20.3% |
| Operating profit (loss) | 9901 | €65,298 | €78,292 | +€12,994 | +19.9% |
| Financial charges | 65/66B | €310 | €318 | +€7 | +2.3% |
| Recurring financial charges | 65 | €310 | €318 | +€7 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €64,988 | €77,975 | +€12,987 | +20.0% |
| Income taxes | 67/77 | €13,123 | €15,778 | +€2,655 | +20.2% |
| Profit (loss) for the period | 9904 | €51,865 | €62,197 | +€10,332 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,865 | €62,197 | +€10,332 | +19.9% |
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 14 October 2026 via checked.be.