REV.CAR: 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.
REV.CAR
Largest movements
- Receivables within one year -€38,443
down €38,443 (-27.5%), from €139,923 to €101,479
of which Trade receivables: -€35,253
- Cash +€7,291
up €7,291 (+54.0%), from €13,500 to €20,791
mainly Receivables within one year (+€38,443) and Net result for the year (+€13,865)
- Stocks and contracts +€3,735
up €3,735 (+4.8%), from €78,000 to €81,735
- Other debts -€27,750
down €27,750 (-69.4%), from €39,974 to €12,224
- Debts after one year -€21,124
down €21,124 (-39.0%), from €54,212 to €33,088
- Profit (loss) carried forward +€13,865
up €13,865 (+14.3%), from €96,630 to €110,495
- Trade debts +€12,705
up €12,705 (+44.8%), from €28,373 to €41,079
- Current portion of long-term debt -€5,000
no longer reported in 2024 (was €5,000)
- Turnover -€259,288
down €259,288 (-62.2%), from €416,733 to €157,445
- Purchases and services -€248,297
down €248,297 (-71.3%), from €348,461 to €100,164
- Staff costs -€15,568
down €15,568 (-33.8%), from €45,997 to €30,429
- Gross operating margin -€10,990
down €10,990 (-16.1%), from €68,272 to €57,282
- Taxes +€9,968
up €9,968 (+7170.0%), from €139 to €10,107
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,106 | €224,906 | -€27,200 | -10.8% |
| Fixed assets | 21/28 | €16,493 | €16,711 | +€218 | +1.3% |
| Tangible fixed assets | 22/27 | €4,103 | €1,991 | -€2,112 | -51.5% |
| Plant, machinery and equipment | 23 | €2,139 | €1,147 | -€992 | -46.4% |
| Furniture and vehicles | 24 | €530 | - | -€530 | |
| Other tangible fixed assets | 26 | €1,434 | €844 | -€590 | -41.1% |
| Financial fixed assets | 28 | €12,390 | €14,720 | +€2,330 | +18.8% |
| Current assets | 29/58 | €235,613 | €208,195 | -€27,418 | -11.6% |
| Stocks and contracts in progress | 3 | €78,000 | €81,735 | +€3,735 | +4.8% |
| Stocks | 30/36 | €78,000 | €81,735 | +€3,735 | +4.8% |
| Amounts receivable within one year | 40/41 | €139,923 | €101,479 | -€38,443 | -27.5% |
| Trade receivables | 40 | €113,922 | €78,670 | -€35,253 | -30.9% |
| Other amounts receivable | 41 | €26,000 | €22,809 | -€3,191 | -12.3% |
| Cash at bank and in hand | 54/58 | €13,500 | €20,791 | +€7,291 | +54.0% |
| Deferred charges and accrued income | 490/1 | €4,190 | €4,190 | = | 0.0% |
| Total equity and liabilities | 10/49 | €252,106 | €224,906 | -€27,200 | -10.8% |
| Equity | 10/15 | €121,590 | €135,455 | +€13,865 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,360 | €6,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,630 | €110,495 | +€13,865 | +14.3% |
| Amounts payable | 17/49 | €130,515 | €89,451 | -€41,064 | -31.5% |
| Amounts payable after more than one year | 17 | €54,212 | €33,088 | -€21,124 | -39.0% |
| Financial debts | 170/4 | €54,212 | €33,088 | -€21,124 | -39.0% |
| Amounts payable within one year | 42/48 | €76,304 | €56,363 | -€19,941 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €28,373 | €41,079 | +€12,705 | +44.8% |
| Suppliers | 440/4 | €28,373 | €41,079 | +€12,705 | +44.8% |
| Taxes, remuneration and social security | 45 | €2,956 | €3,060 | +€104 | +3.5% |
| Taxes | 450/3 | - | €367 | +€367 | |
| Remuneration and social security | 454/9 | €2,956 | €2,693 | -€263 | -8.9% |
| Other amounts payable | 47/48 | €39,974 | €12,224 | -€27,750 | -69.4% |
| Turnover | 70 | €416,733 | €157,445 | -€259,288 | -62.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €348,461 | €100,164 | -€248,297 | -71.3% |
| Remuneration, social security and pensions | 62 | €45,997 | €30,429 | -€15,568 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,612 | €2,112 | -€1,500 | -41.5% |
| Other operating charges | 640/8 | €3,437 | €368 | -€3,069 | -89.3% |
| Gross operating margin | 9900 | €68,272 | €57,282 | -€10,990 | -16.1% |
| Operating profit (loss) | 9901 | €15,227 | €24,373 | +€9,146 | +60.1% |
| Financial income | 75/76B | €1,878 | - | -€1,878 | |
| Recurring financial income | 75 | €1,878 | - | -€1,878 | |
| Financial charges | 65/66B | €789 | €402 | -€387 | -49.1% |
| Recurring financial charges | 65 | €789 | €402 | -€387 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €16,316 | €23,972 | +€7,656 | +46.9% |
| Income taxes | 67/77 | €139 | €10,107 | +€9,968 | +7170.0% |
| Profit (loss) for the period | 9904 | €16,177 | €13,865 | -€2,312 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,177 | €13,865 | -€2,312 | -14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.