RERIVA CONSULTING: what changed
RERIVA CONSULTING
Largest movements
- Receivables within one year +€29,490
up €29,490 (+427%), from €6,903 to €36,393
of which Trade receivables: +€30,571
- Cash +€26,483
up €26,483 (+188%), from €14,110 to €40,593
mainly Net result for the year (+€27,641) and Current investments (+€20,000)
- Current investments -€20,000
down €20,000 (-10.0%), from €200,000 to €180,000
- Reserves +€27,640
up €27,640 (+17.7%), from €155,760 to €183,400
of which Distributable reserves: +€27,640
- Trade debts +€4,291
up €4,291 (+215%), from €1,998 to €6,289
- Other debts +€3,728
up €3,728 (+158%), from €2,365 to €6,093
- Gross operating margin -€13,728
down €13,728 (-26.2%), from €52,394 to €38,666
- Financial income +€4,143
new in 2025: €4,143
- Taxes -€2,989
down €2,989 (-18.3%), from €16,350 to €13,361
- Other operating charges -€678
down €678 (-55.6%), from €1,219 to €541
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,840 | €258,500 | +€35,660 | +16.0% |
| Fixed assets | 21/28 | €747 | €370 | -€377 | -50.5% |
| Tangible fixed assets | 22/27 | €674 | €297 | -€377 | -56.0% |
| Furniture and vehicles | 24 | €674 | €297 | -€377 | -56.0% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €222,093 | €258,130 | +€36,037 | +16.2% |
| Amounts receivable within one year | 40/41 | €6,903 | €36,393 | +€29,490 | +427% |
| Trade receivables | 40 | €1,969 | €32,540 | +€30,571 | +1,553% |
| Other amounts receivable | 41 | €4,934 | €3,853 | -€1,081 | -21.9% |
| Current investments | 50/53 | €200,000 | €180,000 | -€20,000 | -10.0% |
| Cash at bank and in hand | 54/58 | €14,110 | €40,593 | +€26,483 | +188% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,144 | +€64 | +5.9% |
| Total equity and liabilities | 10/49 | €222,840 | €258,500 | +€35,660 | +16.0% |
| Equity | 10/15 | €218,477 | €246,119 | +€27,641 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,760 | €183,400 | +€27,640 | +17.7% |
| Non-distributable reserves | 130/1 | €1,880 | €1,880 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,880 | €1,880 | = | 0.0% |
| Distributable reserves | 133 | €153,880 | €181,520 | +€27,640 | +18.0% |
| Profit (loss) carried forward | 14 | €56,517 | €56,519 | +€1 | 0.0% |
| Amounts payable | 17/49 | €4,363 | €12,381 | +€8,019 | +184% |
| Amounts payable within one year | 42/48 | €4,363 | €12,381 | +€8,019 | +184% |
| Trade debts | 44 | €1,998 | €6,289 | +€4,291 | +215% |
| Suppliers | 440/4 | €1,998 | €6,289 | +€4,291 | +215% |
| Other amounts payable | 47/48 | €2,365 | €6,093 | +€3,728 | +158% |
| Remuneration, social security and pensions | 62 | €632 | €720 | +€88 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | €377 | = | 0.0% |
| Other operating charges | 640/8 | €1,219 | €541 | -€678 | -55.6% |
| Gross operating margin | 9900 | €52,394 | €38,666 | -€13,728 | -26.2% |
| Operating profit (loss) | 9901 | €50,166 | €37,028 | -€13,138 | -26.2% |
| Financial income | 75/76B | - | €4,143 | +€4,143 | |
| Recurring financial income | 75 | - | €4,143 | +€4,143 | |
| Financial charges | 65/66B | €260 | €168 | -€92 | -35.5% |
| Recurring financial charges | 65 | €260 | €168 | -€92 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €49,906 | €41,003 | -€8,903 | -17.8% |
| Income taxes | 67/77 | €16,350 | €13,361 | -€2,989 | -18.3% |
| Profit (loss) for the period | 9904 | €33,556 | €27,641 | -€5,915 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,556 | €27,641 | -€5,915 | -17.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.