REEVA: what changed
Two fiscal 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.
REEVA
Largest movements
- Cash +€9,241
up €9,241 (+250.7%), from €3,687 to €12,928
mainly Depreciation (+€4,539) and Net result for the year (+€2,379)
- Tangible fixed assets -€4,222
down €4,222 (-25.9%), from €16,280 to €12,058
of which Furniture and vehicles: -€3,097
- Deferred charges and accrued income -€1,285
down €1,285 (-50.2%), from €2,558 to €1,273
- Profit (loss) carried forward +€2,379
up €2,379 (+15.9%), from -€14,952 to -€12,572
- Other debts +€1,818
up €1,818 (+9.7%), from €18,706 to €20,524
- Accrued charges and deferred income -€427
down €427 (-54.3%), from €787 to €360
- Financial income +€7,025
new in 2025: €7,025
of which Financial income: +€7,025
- Gross operating margin +€5,142
up €5,142, from -€4,392 to €750
- Depreciation -€1,147
down €1,147 (-20.2%), from €5,686 to €4,539
- Financial charges -€97
down €97 (-42.7%), from €228 to €130
- Other operating charges -€91
down €91 (-14.1%), from €646 to €555
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.
Cash bridge derived
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 | €22,747 | €26,546 | +€3,799 | +16.7% |
| Fixed assets | 21/28 | €16,335 | €12,113 | -€4,222 | -25.8% |
| Tangible fixed assets | 22/27 | €16,280 | €12,058 | -€4,222 | -25.9% |
| Land and buildings | 22 | €8,600 | €7,475 | -€1,125 | -13.1% |
| Furniture and vehicles | 24 | €7,681 | €4,583 | -€3,097 | -40.3% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €6,412 | €14,433 | +€8,021 | +125.1% |
| Amounts receivable within one year | 40/41 | €167 | €233 | +€66 | +39.4% |
| Other amounts receivable | 41 | €167 | €233 | +€66 | +39.4% |
| Cash at bank and in hand | 54/58 | €3,687 | €12,928 | +€9,241 | +250.7% |
| Deferred charges and accrued income | 490/1 | €2,558 | €1,273 | -€1,285 | -50.2% |
| Total equity and liabilities | 10/49 | €22,747 | €26,546 | +€3,799 | +16.7% |
| Equity | 10/15 | -€7,654 | -€5,274 | +€2,379 | +31.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,798 | €4,798 | = | 0.0% |
| Distributable reserves | 133 | €4,798 | €4,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,952 | -€12,572 | +€2,379 | +15.9% |
| Amounts payable | 17/49 | €30,401 | €31,821 | +€1,420 | +4.7% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,614 | €21,461 | +€1,847 | +9.4% |
| Trade debts | 44 | €380 | €223 | -€157 | -41.4% |
| Suppliers | 440/4 | €380 | €223 | -€157 | -41.4% |
| Taxes, remuneration and social security | 45 | €528 | €714 | +€187 | +35.3% |
| Taxes | 450/3 | €528 | €714 | +€187 | +35.3% |
| Other amounts payable | 47/48 | €18,706 | €20,524 | +€1,818 | +9.7% |
| Accrued charges and deferred income | 492/3 | €787 | €360 | -€427 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,686 | €4,539 | -€1,147 | -20.2% |
| Other operating charges | 640/8 | €646 | €555 | -€91 | -14.1% |
| Gross operating margin | 9900 | -€4,392 | €750 | +€5,142 | |
| Operating profit (loss) | 9901 | -€10,724 | -€4,344 | +€6,380 | +59.5% |
| Financial income | 75/76B | - | €7,025 | +€7,025 | |
| Recurring financial income | 75 | - | €7,025 | +€7,025 | |
| Non-recurring financial income | 76B | - | €7,025 | +€7,025 | |
| Financial charges | 65/66B | €228 | €130 | -€97 | -42.7% |
| Recurring financial charges | 65 | €228 | €130 | -€97 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,951 | €2,551 | +€13,502 | |
| Income taxes | 67/77 | €178 | €172 | -€6 | -3.4% |
| Profit (loss) for the period | 9904 | -€11,129 | €2,379 | +€13,508 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,129 | €2,379 | +€13,508 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.