Rev TC: what changed
Two financial 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 TC
Largest movements
- Cash +€34,623
up €34,623 (+108%), from €31,936 to €66,559
mainly Depreciation (+€24,479) and Net result for the year (+€10,949)
- Tangible fixed assets -€23,144
down €23,144 (-31.0%), from €74,704 to €51,560
of which Furniture and vehicles: -€19,766
- Receivables within one year +€3,080
up €3,080 (+6.9%), from €44,930 to €48,009
- Deferred charges and accrued income -€2,275
down €2,275 (-92.3%), from €2,465 to €190
- Reserves +€10,116
up €10,116 (+8.5%), from €119,403 to €129,519
of which Distributable reserves: +€11,971
- Other debts +€4,722
up €4,722 (+1,223%), from €386 to €5,108
- Tax, wage and social debts -€2,452
down €2,452 (-52.2%), from €4,700 to €2,248
of which Taxes: -€4,540
- Gross operating margin -€13,046
down €13,046 (-23.2%), from €56,208 to €43,162
- Taxes -€3,543
down €3,543 (-35.8%), from €9,886 to €6,343
- Depreciation +€758
up €758 (+3.2%), from €23,721 to €24,479
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.
Derived cash bridge
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 | €154,034 | €166,318 | +€12,284 | +8.0% |
| Fixed assets | 21/28 | €74,704 | €51,560 | -€23,144 | -31.0% |
| Tangible fixed assets | 22/27 | €74,704 | €51,560 | -€23,144 | -31.0% |
| Plant, machinery and equipment | 23 | €7,412 | €4,034 | -€3,378 | -45.6% |
| Furniture and vehicles | 24 | €67,292 | €47,526 | -€19,766 | -29.4% |
| Current assets | 29/58 | €79,330 | €114,758 | +€35,428 | +44.7% |
| Amounts receivable within one year | 40/41 | €44,930 | €48,009 | +€3,080 | +6.9% |
| Other amounts receivable | 41 | €44,930 | €48,009 | +€3,080 | +6.9% |
| Cash at bank and in hand | 54/58 | €31,936 | €66,559 | +€34,623 | +108% |
| Deferred charges and accrued income | 490/1 | €2,465 | €190 | -€2,275 | -92.3% |
| Total equity and liabilities | 10/49 | €154,034 | €166,318 | +€12,284 | +8.0% |
| Equity | 10/15 | €146,855 | €156,970 | +€10,116 | +6.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €119,403 | €129,519 | +€10,116 | +8.5% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | €117,548 | €129,519 | +€11,971 | +10.2% |
| Profit (loss) carried forward | 14 | €8,901 | €8,901 | = | 0.0% |
| Amounts payable | 17/49 | €7,180 | €9,348 | +€2,168 | +30.2% |
| Amounts payable within one year | 42/48 | €7,180 | €9,348 | +€2,168 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,094 | €1,992 | -€102 | -4.9% |
| Suppliers | 440/4 | €2,094 | €1,992 | -€102 | -4.9% |
| Taxes, remuneration and social security | 45 | €4,700 | €2,248 | -€2,452 | -52.2% |
| Taxes | 450/3 | €4,700 | €160 | -€4,540 | -96.6% |
| Remuneration and social security | 454/9 | - | €2,089 | +€2,089 | |
| Other amounts payable | 47/48 | €386 | €5,108 | +€4,722 | +1,223% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €84 | €0 | -€84 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,721 | €24,479 | +€758 | +3.2% |
| Other operating charges | 640/8 | €876 | €1,315 | +€439 | +50.2% |
| Gross operating margin | 9900 | €56,208 | €43,162 | -€13,046 | -23.2% |
| Operating profit (loss) | 9901 | €31,527 | €17,368 | -€14,159 | -44.9% |
| Financial income | 75/76B | €109 | €59 | -€50 | -46.0% |
| Recurring financial income | 75 | €109 | €59 | -€50 | -46.0% |
| Financial charges | 65/66B | €161 | €135 | -€26 | -16.0% |
| Recurring financial charges | 65 | €161 | €135 | -€26 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €31,475 | €17,292 | -€14,183 | -45.1% |
| Income taxes | 67/77 | €9,886 | €6,343 | -€3,543 | -35.8% |
| Profit (loss) for the period | 9904 | €21,589 | €10,949 | -€10,641 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,589 | €10,949 | -€10,641 | -49.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.