REV-A-LOTTE: what changed
REV-A-LOTTE
Largest movements
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Receivables within one year -€43,617
down €43,617 (-72.6%), from €60,050 to €16,432
of which Trade receivables: -€57,314
- Tangible fixed assets +€32,627
up €32,627 (+35.3%), from €92,435 to €125,062
of which Furniture and vehicles: +€30,181
- Cash -€19,889
down €19,889 (-31.7%), from €62,748 to €42,859
mainly Contributions, distributions and other (-€343,897) and Trade debts (-€66,734)
- Deferred charges and accrued income -€17,225
down €17,225 (-10.2%), from €168,282 to €151,056
- Reserves -€343,897
no longer reported in 2025 (was €343,897)
- Profit (loss) carried forward +€331,384
new in 2025: €331,384
- Trade debts -€66,734
down €66,734 (-98.0%), from €68,089 to €1,355
- Debts after one year -€40,950
down €40,950 (-24.6%), from €166,161 to €125,212
- Other debts -€23,105
no longer reported in 2025 (was €23,105)
- Gross operating margin +€54,055
up €54,055 (+13.5%), from €399,101 to €453,156
- Taxes +€13,556
up €13,556 (+14.6%), from €93,073 to €106,629
- Depreciation +€8,856
up €8,856 (+66.7%), from €13,285 to €22,141
- Financial charges -€5,779
down €5,779 (-39.1%), from €14,770 to €8,992
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 | €703,515 | €585,409 | -€118,105 | -16.8% |
| Fixed assets | 21/28 | €92,435 | €125,062 | +€32,627 | +35.3% |
| Tangible fixed assets | 22/27 | €92,435 | €125,062 | +€32,627 | +35.3% |
| Plant, machinery and equipment | 23 | €1,607 | €3,364 | +€1,757 | +109% |
| Furniture and vehicles | 24 | €7,397 | €37,578 | +€30,181 | +408% |
| Other tangible fixed assets | 26 | €83,432 | €84,120 | +€688 | +0.8% |
| Current assets | 29/58 | €611,080 | €460,347 | -€150,732 | -24.7% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,050 | €16,432 | -€43,617 | -72.6% |
| Trade receivables | 40 | €57,314 | - | -€57,314 | |
| Other amounts receivable | 41 | €2,736 | €16,432 | +€13,696 | +501% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €62,748 | €42,859 | -€19,889 | -31.7% |
| Deferred charges and accrued income | 490/1 | €168,282 | €151,056 | -€17,225 | -10.2% |
| Total equity and liabilities | 10/49 | €703,515 | €585,409 | -€118,105 | -16.8% |
| Equity | 10/15 | €345,897 | €333,384 | -€12,513 | -3.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €343,897 | - | -€343,897 | |
| Distributable reserves | 133 | €343,897 | - | -€343,897 | |
| Profit (loss) carried forward | 14 | - | €331,384 | +€331,384 | |
| Amounts payable | 17/49 | €357,618 | €252,025 | -€105,593 | -29.5% |
| Amounts payable after more than one year | 17 | €166,161 | €125,212 | -€40,950 | -24.6% |
| Financial debts | 170/4 | €166,161 | €125,212 | -€40,950 | -24.6% |
| Amounts payable within one year | 42/48 | €183,796 | €121,272 | -€62,524 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €64,097 | €74,953 | +€10,855 | +16.9% |
| Financial debts | 43 | €22,255 | €38,714 | +€16,459 | +74.0% |
| Other loans | 439 | €22,255 | €38,714 | +€16,459 | +74.0% |
| Trade debts | 44 | €68,089 | €1,355 | -€66,734 | -98.0% |
| Suppliers | 440/4 | €68,089 | €1,355 | -€66,734 | -98.0% |
| Taxes, remuneration and social security | 45 | €6,250 | €6,250 | = | 0.0% |
| Taxes | 450/3 | €4,250 | €4,250 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €23,105 | - | -€23,105 | |
| Accrued charges and deferred income | 492/3 | €7,660 | €5,542 | -€2,119 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,285 | €22,141 | +€8,856 | +66.7% |
| Other operating charges | 640/8 | €706 | €1,291 | +€585 | +82.9% |
| Gross operating margin | 9900 | €399,101 | €453,156 | +€54,055 | +13.5% |
| Operating profit (loss) | 9901 | €385,110 | €429,724 | +€44,614 | +11.6% |
| Financial income | 75/76B | €21,353 | €17,281 | -€4,072 | -19.1% |
| Recurring financial income | 75 | €21,353 | €17,281 | -€4,072 | -19.1% |
| Financial charges | 65/66B | €14,770 | €8,992 | -€5,779 | -39.1% |
| Recurring financial charges | 65 | €14,770 | €8,992 | -€5,779 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €391,693 | €438,013 | +€46,320 | +11.8% |
| Income taxes | 67/77 | €93,073 | €106,629 | +€13,556 | +14.6% |
| Profit (loss) for the period | 9904 | €298,621 | €331,384 | +€32,763 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €298,621 | €331,384 | +€32,763 | +11.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.