REROVERT: 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.
REROVERT
Largest movements
- Tangible fixed assets -€15,147
down €15,147 (-2.7%), from €554,481 to €539,334
of which Land and buildings: -€16,761
- Profit (loss) carried forward -€29,224
down €29,224 (-55.2%), from -€52,949 to -€82,173
- Accrued charges and deferred income +€17,315
up €17,315 (+78.0%), from €22,202 to €39,517
- Depreciation +€12,620
up €12,620 (+299.5%), from €4,213 to €16,833
- Gross operating margin +€9,761
up €9,761, from -€3,697 to €6,064
- Financial charges -€751
down €751 (-4.1%), from €18,221 to €17,470
- Other operating charges -€114
down €114 (-10.4%), from €1,099 to €985
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 | €556,397 | €545,929 | -€10,468 | -1.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €554,481 | €539,334 | -€15,147 | -2.7% |
| Tangible fixed assets | 22/27 | €554,481 | €539,334 | -€15,147 | -2.7% |
| Land and buildings | 22 | €554,481 | €537,720 | -€16,761 | -3.0% |
| Furniture and vehicles | 24 | - | €1,614 | +€1,614 | |
| Current assets | 29/58 | €1,916 | €6,596 | +€4,679 | +244.2% |
| Cash at bank and in hand | 54/58 | €1,778 | €6,596 | +€4,818 | +270.9% |
| Deferred charges and accrued income | 490/1 | €138 | - | -€138 | |
| Total equity and liabilities | 10/49 | €556,397 | €545,929 | -€10,468 | -1.9% |
| Equity | 10/15 | -€49,949 | -€79,173 | -€29,224 | -58.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,949 | -€82,173 | -€29,224 | -55.2% |
| Amounts payable | 17/49 | €606,346 | €625,102 | +€18,756 | +3.1% |
| Amounts payable after more than one year | 17 | €577,650 | €577,650 | = | 0.0% |
| Financial debts | 170/4 | €577,650 | €577,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,494 | €7,935 | +€1,442 | +22.2% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €6,494 | €7,536 | +€1,042 | +16.0% |
| Accrued charges and deferred income | 492/3 | €22,202 | €39,517 | +€17,315 | +78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,213 | €16,833 | +€12,620 | +299.5% |
| Other operating charges | 640/8 | €1,099 | €985 | -€114 | -10.4% |
| Gross operating margin | 9900 | -€3,697 | €6,064 | +€9,761 | |
| Operating profit (loss) | 9901 | -€9,009 | -€11,754 | -€2,745 | -30.5% |
| Financial charges | 65/66B | €18,221 | €17,470 | -€751 | -4.1% |
| Recurring financial charges | 65 | €18,221 | €17,470 | -€751 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,230 | -€29,224 | -€1,994 | -7.3% |
| Profit (loss) for the period | 9904 | -€27,230 | -€29,224 | -€1,994 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,230 | -€29,224 | -€1,994 | -7.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.