REBORN SP: 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.
REBORN SP
Largest movements
- Tangible fixed assets -€2,820
down €2,820 (-49.0%), from €5,755 to €2,935
of which Plant, machinery and equipment: -€1,911
- Receivables within one year -€2,073
down €2,073 (-17.2%), from €12,024 to €9,951
of which Trade receivables: -€3,736
- Profit (loss) carried forward -€9,073
down €9,073 (-4.8%), from -€190,544 to -€199,617
- Other debts +€8,153
up €8,153 (+5.6%), from €146,821 to €154,975
- Current portion of long-term debt -€3,699
no longer reported in 2025 (was €3,699)
- Trade debts +€1,172
up €1,172 (+14.4%), from €8,142 to €9,314
- Tax, wage and social debts -€1,166
no longer reported in 2025 (was €1,166)
- Gross operating margin -€16,098
down €16,098, from €13,699 to -€2,399
- Staff costs -€2,436
no longer reported in 2025 (was €2,436)
- Financial charges +€1,316
up €1,316 (+69.8%), from €1,885 to €3,201
- Financial income -€605
down €605 (-52.6%), from €1,151 to €546
- Other operating charges -€583
down €583 (-32.7%), from €1,782 to €1,199
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 | €19,738 | €14,671 | -€5,067 | -25.7% |
| Fixed assets | 21/28 | €7,255 | €4,435 | -€2,820 | -38.9% |
| Tangible fixed assets | 22/27 | €5,755 | €2,935 | -€2,820 | -49.0% |
| Plant, machinery and equipment | 23 | €4,118 | €2,207 | -€1,911 | -46.4% |
| Other tangible fixed assets | 26 | €1,637 | €728 | -€909 | -55.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €12,483 | €10,236 | -€2,247 | -18.0% |
| Amounts receivable within one year | 40/41 | €12,024 | €9,951 | -€2,073 | -17.2% |
| Trade receivables | 40 | €3,736 | - | -€3,736 | |
| Other amounts receivable | 41 | €8,288 | €9,951 | +€1,663 | +20.1% |
| Cash at bank and in hand | 54/58 | - | €6 | +€6 | |
| Deferred charges and accrued income | 490/1 | €459 | €280 | -€179 | -39.0% |
| Total equity and liabilities | 10/49 | €19,738 | €14,671 | -€5,067 | -25.7% |
| Equity | 10/15 | -€140,544 | -€149,617 | -€9,073 | -6.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,544 | -€199,617 | -€9,073 | -4.8% |
| Amounts payable | 17/49 | €160,282 | €164,289 | +€4,006 | +2.5% |
| Amounts payable within one year | 42/48 | €159,829 | €164,289 | +€4,460 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €3,699 | - | -€3,699 | |
| Trade debts | 44 | €8,142 | €9,314 | +€1,172 | +14.4% |
| Suppliers | 440/4 | €8,142 | €9,314 | +€1,172 | +14.4% |
| Taxes, remuneration and social security | 45 | €1,166 | - | -€1,166 | |
| Taxes | 450/3 | €1,166 | - | -€1,166 | |
| Other amounts payable | 47/48 | €146,821 | €154,975 | +€8,153 | +5.6% |
| Accrued charges and deferred income | 492/3 | €454 | - | -€454 | |
| Remuneration, social security and pensions | 62 | €2,436 | - | -€2,436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,887 | €2,820 | -€67 | -2.3% |
| Other operating charges | 640/8 | €1,782 | €1,199 | -€583 | -32.7% |
| Gross operating margin | 9900 | €13,699 | -€2,399 | -€16,098 | |
| Operating profit (loss) | 9901 | €6,595 | -€6,418 | -€13,013 | |
| Financial income | 75/76B | €1,151 | €546 | -€605 | -52.6% |
| Recurring financial income | 75 | €1,151 | €546 | -€605 | -52.6% |
| Financial charges | 65/66B | €1,885 | €3,201 | +€1,316 | +69.8% |
| Recurring financial charges | 65 | €1,885 | €3,201 | +€1,316 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €5,860 | -€9,073 | -€14,933 | |
| Income taxes | 67/77 | €10 | - | -€10 | |
| Profit (loss) for the period | 9904 | €5,850 | -€9,073 | -€14,923 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,850 | -€9,073 | -€14,923 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.