REBUMA Consult: 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.
REBUMA Consult
Largest movements
- Tangible fixed assets -€23,288
down €23,288 (-4.0%), from €579,590 to €556,302
of which Land and buildings: -€23,878
- Receivables within one year -€18,204
down €18,204 (-48.5%), from €37,542 to €19,339
of which Other amounts receivable: -€12,716
- Cash -€11,438
down €11,438 (-32.2%), from €35,543 to €24,106
mainly Debts after one year (-€38,892) and Other debts (-€20,596)
- Deferred charges and accrued income +€9,358
up €9,358 (+179%), from €5,230 to €14,588
- Debts after one year -€38,892
down €38,892 (-30.1%), from €129,028 to €90,136
- Other debts -€20,596
down €20,596 (-40.5%), from €50,906 to €30,310
- Reserves +€18,072
up €18,072 (+4.3%), from €416,765 to €434,837
- Gross operating margin +€11,958
up €11,958 (+22.9%), from €52,209 to €64,167
- Financial charges -€4,799
down €4,799 (-40.9%), from €11,732 to €6,933
- Taxes +€3,972
up €3,972 (+96.5%), from €4,114 to €8,086
- Other operating charges +€2,440
up €2,440 (+203%), from €1,201 to €3,641
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 | €657,905 | €614,335 | -€43,570 | -6.6% |
| Fixed assets | 21/28 | €579,590 | €556,302 | -€23,288 | -4.0% |
| Tangible fixed assets | 22/27 | €579,590 | €556,302 | -€23,288 | -4.0% |
| Land and buildings | 22 | €557,718 | €533,839 | -€23,878 | -4.3% |
| Furniture and vehicles | 24 | €5,782 | €6,722 | +€941 | +16.3% |
| Other tangible fixed assets | 26 | €16,091 | €15,741 | -€350 | -2.2% |
| Current assets | 29/58 | €78,315 | €58,033 | -€20,283 | -25.9% |
| Amounts receivable within one year | 40/41 | €37,542 | €19,339 | -€18,204 | -48.5% |
| Trade receivables | 40 | €21,051 | €15,564 | -€5,487 | -26.1% |
| Other amounts receivable | 41 | €16,491 | €3,775 | -€12,716 | -77.1% |
| Cash at bank and in hand | 54/58 | €35,543 | €24,106 | -€11,438 | -32.2% |
| Deferred charges and accrued income | 490/1 | €5,230 | €14,588 | +€9,358 | +179% |
| Total equity and liabilities | 10/49 | €657,905 | €614,335 | -€43,570 | -6.6% |
| Equity | 10/15 | €422,965 | €441,037 | +€18,072 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €416,765 | €434,837 | +€18,072 | +4.3% |
| Distributable reserves | 133 | €416,765 | €434,837 | +€18,072 | +4.3% |
| Amounts payable | 17/49 | €234,940 | €173,298 | -€61,642 | -26.2% |
| Amounts payable after more than one year | 17 | €129,028 | €90,136 | -€38,892 | -30.1% |
| Financial debts | 170/4 | €129,028 | €90,136 | -€38,892 | -30.1% |
| Amounts payable within one year | 42/48 | €99,755 | €77,083 | -€22,672 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €38,892 | €38,892 | = | 0.0% |
| Trade debts | 44 | €3,785 | €7,295 | +€3,510 | +92.7% |
| Suppliers | 440/4 | €3,785 | €7,295 | +€3,510 | +92.7% |
| Taxes, remuneration and social security | 45 | €6,172 | €586 | -€5,586 | -90.5% |
| Taxes | 450/3 | €597 | €586 | -€11 | -1.8% |
| Remuneration and social security | 454/9 | €5,575 | €0 | -€5,575 | -100% |
| Other amounts payable | 47/48 | €50,906 | €30,310 | -€20,596 | -40.5% |
| Accrued charges and deferred income | 492/3 | €6,157 | €6,079 | -€78 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,399 | €27,445 | +€46 | +0.2% |
| Other operating charges | 640/8 | €1,201 | €3,641 | +€2,440 | +203% |
| Gross operating margin | 9900 | €52,209 | €64,167 | +€11,958 | +22.9% |
| Operating profit (loss) | 9901 | €23,608 | €33,081 | +€9,473 | +40.1% |
| Financial income | 75/76B | €0 | €10 | +€10 | +49,850% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +49,850% |
| Financial charges | 65/66B | €11,732 | €6,933 | -€4,799 | -40.9% |
| Recurring financial charges | 65 | €11,732 | €6,933 | -€4,799 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €11,877 | €26,158 | +€14,281 | +120% |
| Income taxes | 67/77 | €4,114 | €8,086 | +€3,972 | +96.5% |
| Profit (loss) for the period | 9904 | €7,762 | €18,072 | +€10,309 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €7,762 | €18,072 | +€10,309 | +133% |
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 15 October 2026 via checked.be.