reBoot Original: 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.
reBoot Original
Largest movements
- Tangible fixed assets -€61,941
down €61,941 (-40.5%), from €152,885 to €90,944
of which Land and buildings: -€41,628
- Receivables within one year +€28,403
up €28,403 (+41.2%), from €68,987 to €97,390
of which Trade receivables: +€18,438
- Current investments -€24,783
no longer reported in 2025 (was €24,783)
- Cash +€7,858
up €7,858 (+32.1%), from €24,463 to €32,321
mainly Depreciation (+€61,941) and Current investments (+€24,783)
- Debts after one year -€44,296
down €44,296 (-22.3%), from €198,555 to €154,259
- Trade debts -€10,771
down €10,771 (-18.6%), from €57,950 to €47,179
- Current portion of long-term debt -€10,533
down €10,533 (-19.7%), from €53,381 to €42,848
- Reserves +€8,301
up €8,301 (+10.5%), from €79,118 to €87,419
of which Distributable reserves: +€8,301
- Tax, wage and social debts +€5,864
up €5,864 (+27.4%), from €21,385 to €27,249
- Financial income +€10,604
up €10,604 (+223%), from €4,751 to €15,355
- Other operating charges +€7,152
up €7,152 (+202%), from €3,549 to €10,701
- Gross operating margin -€6,239
down €6,239 (-7.1%), from €88,106 to €81,867
- Depreciation -€4,162
down €4,162 (-6.3%), from €66,103 to €61,941
- Financial charges -€2,410
down €2,410 (-19.2%), from €12,572 to €10,162
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 | €429,035 | €377,554 | -€51,481 | -12.0% |
| Fixed assets | 21/28 | €152,887 | €90,946 | -€61,941 | -40.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €152,885 | €90,944 | -€61,941 | -40.5% |
| Land and buildings | 22 | €117,122 | €75,494 | -€41,628 | -35.5% |
| Plant, machinery and equipment | 23 | €17,505 | €8,097 | -€9,408 | -53.7% |
| Furniture and vehicles | 24 | €8,257 | €3,872 | -€4,385 | -53.1% |
| Leasing and similar rights | 25 | €10,001 | €3,482 | -€6,520 | -65.2% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €276,148 | €286,608 | +€10,460 | +3.8% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,344 | €5,307 | -€37 | -0.7% |
| Stocks | 30/36 | €5,344 | €5,307 | -€37 | -0.7% |
| Amounts receivable within one year | 40/41 | €68,987 | €97,390 | +€28,403 | +41.2% |
| Trade receivables | 40 | €44,680 | €63,118 | +€18,438 | +41.3% |
| Other amounts receivable | 41 | €24,307 | €34,271 | +€9,964 | +41.0% |
| Current investments | 50/53 | €24,783 | - | -€24,783 | |
| Cash at bank and in hand | 54/58 | €24,463 | €32,321 | +€7,858 | +32.1% |
| Deferred charges and accrued income | 490/1 | €2,571 | €1,590 | -€981 | -38.2% |
| Total equity and liabilities | 10/49 | €429,035 | €377,554 | -€51,481 | -12.0% |
| Equity | 10/15 | €97,718 | €106,019 | +€8,301 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,118 | €87,419 | +€8,301 | +10.5% |
| Tax-exempt reserves | 132 | €1,746 | €1,746 | = | 0.0% |
| Distributable reserves | 133 | €77,372 | €85,673 | +€8,301 | +10.7% |
| Amounts payable | 17/49 | €331,317 | €271,535 | -€59,782 | -18.0% |
| Amounts payable after more than one year | 17 | €198,555 | €154,259 | -€44,296 | -22.3% |
| Financial debts | 170/4 | €198,555 | €154,259 | -€44,296 | -22.3% |
| Amounts payable within one year | 42/48 | €132,716 | €117,276 | -€15,440 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €53,381 | €42,848 | -€10,533 | -19.7% |
| Trade debts | 44 | €57,950 | €47,179 | -€10,771 | -18.6% |
| Suppliers | 440/4 | €57,950 | €47,179 | -€10,771 | -18.6% |
| Taxes, remuneration and social security | 45 | €21,385 | €27,249 | +€5,864 | +27.4% |
| Taxes | 450/3 | €21,385 | €27,249 | +€5,864 | +27.4% |
| Accrued charges and deferred income | 492/3 | €46 | - | -€46 | |
| Non-recurring operating income | 76A | €285 | - | -€285 | |
| Remuneration, social security and pensions | 62 | €1,098 | - | -€1,098 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,103 | €61,941 | -€4,162 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€333 | -€333 | |
| Other operating charges | 640/8 | €3,549 | €10,701 | +€7,152 | +202% |
| Gross operating margin | 9900 | €88,106 | €81,867 | -€6,239 | -7.1% |
| Operating profit (loss) | 9901 | €17,357 | €9,558 | -€7,799 | -44.9% |
| Financial income | 75/76B | €4,751 | €15,355 | +€10,604 | +223% |
| Recurring financial income | 75 | €4,751 | €15,355 | +€10,604 | +223% |
| Financial charges | 65/66B | €12,572 | €10,162 | -€2,410 | -19.2% |
| Recurring financial charges | 65 | €12,572 | €10,162 | -€2,410 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €9,536 | €14,751 | +€5,215 | +54.7% |
| Income taxes | 67/77 | €4,843 | €6,450 | +€1,607 | +33.2% |
| Profit (loss) for the period | 9904 | €4,692 | €8,301 | +€3,609 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,692 | €8,301 | +€3,609 | +76.9% |
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 27 October 2026 via checked.be.