REBOOTH: 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.
REBOOTH
Largest movements
- Stocks and contracts -€193,478
down €193,478 (-100%), from €193,478 to €0
- Cash -€107,882
down €107,882 (-56.2%), from €191,988 to €84,106
mainly Short-term financial debts (-€244,799) and Tax, wage and social debts (-€100,428)
- Receivables within one year -€64,402
down €64,402 (-24.3%), from €264,921 to €200,519
of which Trade receivables: -€66,491
- Tangible fixed assets -€25,187
down €25,187 (-13.1%), from €191,538 to €166,351
- Deferred charges and accrued income -€13,160
down €13,160 (-100%), from €13,160 to €0
- Short-term financial debts -€244,799
down €244,799 (-100%), from €244,799 to €0
- Tax, wage and social debts -€100,428
down €100,428 (-44.5%), from €225,492 to €125,064
of which Taxes: -€64,173
- Trade debts -€42,844
down €42,844 (-46.3%), from €92,615 to €49,771
- Debts after one year -€22,409
down €22,409 (-9.4%), from €239,020 to €216,611
- Gross operating margin -€716,904
down €716,904 (-69.0%), from €1.0m to €321,524
- Staff costs -€336,945
down €336,945 (-57.6%), from €584,876 to €247,931
- Taxes -€80,491
down €80,491 (-92.3%), from €87,235 to €6,744
- Other operating charges -€46,357
down €46,357 (-71.2%), from €65,092 to €18,735
- Financial charges -€29,491
down €29,491 (-62.8%), from €46,930 to €17,439
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 | €871,254 | €466,995 | -€404,259 | -46.4% |
| Fixed assets | 21/28 | €207,707 | €182,370 | -€25,337 | -12.2% |
| Tangible fixed assets | 22/27 | €191,538 | €166,351 | -€25,187 | -13.1% |
| Land and buildings | 22 | €101,843 | €99,177 | -€2,666 | -2.6% |
| Plant, machinery and equipment | 23 | €46,632 | €34,885 | -€11,747 | -25.2% |
| Furniture and vehicles | 24 | €29,063 | €21,789 | -€7,273 | -25.0% |
| Leasing and similar rights | 25 | €14,000 | €10,500 | -€3,500 | -25.0% |
| Financial fixed assets | 28 | €16,169 | €16,019 | -€150 | -0.9% |
| Current assets | 29/58 | €663,547 | €284,625 | -€378,922 | -57.1% |
| Stocks and contracts in progress | 3 | €193,478 | €0 | -€193,478 | -100% |
| Stocks | 30/36 | €193,478 | €0 | -€193,478 | -100% |
| Amounts receivable within one year | 40/41 | €264,921 | €200,519 | -€64,402 | -24.3% |
| Trade receivables | 40 | €264,871 | €198,380 | -€66,491 | -25.1% |
| Other amounts receivable | 41 | €50 | €2,139 | +€2,089 | +4,160% |
| Cash at bank and in hand | 54/58 | €191,988 | €84,106 | -€107,882 | -56.2% |
| Deferred charges and accrued income | 490/1 | €13,160 | €0 | -€13,160 | -100% |
| Total equity and liabilities | 10/49 | €871,254 | €466,995 | -€404,259 | -46.4% |
| Equity | 10/15 | €17,093 | €23,022 | +€5,929 | +34.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,833 | €8,762 | +€5,929 | +209% |
| Amounts payable | 17/49 | €854,161 | €443,973 | -€410,188 | -48.0% |
| Amounts payable after more than one year | 17 | €239,020 | €216,611 | -€22,409 | -9.4% |
| Financial debts | 170/4 | €239,020 | €216,611 | -€22,409 | -9.4% |
| Amounts payable within one year | 42/48 | €615,141 | €221,733 | -€393,408 | -64.0% |
| Current portion of amounts payable after more than one year | 42 | €52,235 | €46,898 | -€5,337 | -10.2% |
| Financial debts | 43 | €244,799 | €0 | -€244,799 | -100% |
| Credit institutions | 430/8 | €244,799 | €0 | -€244,799 | -100% |
| Trade debts | 44 | €92,615 | €49,771 | -€42,844 | -46.3% |
| Suppliers | 440/4 | €92,615 | €49,771 | -€42,844 | -46.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €225,492 | €125,064 | -€100,428 | -44.5% |
| Taxes | 450/3 | €170,008 | €105,834 | -€64,173 | -37.7% |
| Remuneration and social security | 454/9 | €55,484 | €19,230 | -€36,254 | -65.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €5,630 | +€5,630 | |
| Remuneration, social security and pensions | 62 | €584,876 | €247,931 | -€336,945 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,586 | €23,054 | -€25,532 | -52.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €65,092 | €18,735 | -€46,357 | -71.2% |
| Non-recurring operating charges | 66A | - | €2,133 | +€2,133 | |
| Gross operating margin | 9900 | €1,038,428 | €321,524 | -€716,904 | -69.0% |
| Operating profit (loss) | 9901 | €339,874 | €29,671 | -€310,203 | -91.3% |
| Financial income | 75/76B | €569 | €440 | -€129 | -22.6% |
| Recurring financial income | 75 | €569 | €440 | -€129 | -22.6% |
| Financial charges | 65/66B | €46,930 | €17,439 | -€29,491 | -62.8% |
| Recurring financial charges | 65 | €46,930 | €17,439 | -€29,491 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €293,513 | €12,673 | -€280,841 | -95.7% |
| Income taxes | 67/77 | €87,235 | €6,744 | -€80,491 | -92.3% |
| Profit (loss) for the period | 9904 | €206,279 | €5,929 | -€200,350 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €206,279 | €5,929 | -€200,350 | -97.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.