REVA BVM: 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.
REVA BVM
Largest movements
- Cash +€23,533
up €23,533 (+410.7%), from €5,730 to €29,263
mainly Net result for the year (+€17,594) and Short-term financial debts (+€4,691)
- Deferred charges and accrued income -€2,122
down €2,122 (-100.0%), from €2,122 to €0
- Receivables within one year +€1,771
new in 2025: €1,771
- Profit (loss) carried forward +€17,594
up €17,594 (+729.4%), from €2,412 to €20,006
- Short-term financial debts +€4,691
new in 2025: €4,691
- Trade debts +€856
up €856 (+567.2%), from €151 to €1,006
- Gross operating margin +€21,328
up €21,328 (+672.7%), from €3,170 to €24,498
- Taxes +€5,471
up €5,471 (+721.6%), from €758 to €6,229
- Other operating charges +€560
new in 2025: €560
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 | €7,852 | €31,034 | +€23,182 | +295.2% |
| Current assets | 29/58 | €7,852 | €31,034 | +€23,182 | +295.2% |
| Amounts receivable within one year | 40/41 | - | €1,771 | +€1,771 | |
| Other amounts receivable | 41 | - | €1,771 | +€1,771 | |
| Cash at bank and in hand | 54/58 | €5,730 | €29,263 | +€23,533 | +410.7% |
| Deferred charges and accrued income | 490/1 | €2,122 | €0 | -€2,122 | -100.0% |
| Total equity and liabilities | 10/49 | €7,852 | €31,034 | +€23,182 | +295.2% |
| Equity | 10/15 | €4,912 | €22,506 | +€17,594 | +358.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,412 | €20,006 | +€17,594 | +729.4% |
| Amounts payable | 17/49 | €2,940 | €8,528 | +€5,587 | +190.0% |
| Amounts payable within one year | 42/48 | €2,940 | €8,528 | +€5,587 | +190.0% |
| Financial debts | 43 | - | €4,691 | +€4,691 | |
| Credit institutions | 430/8 | - | €4,691 | +€4,691 | |
| Trade debts | 44 | €151 | €1,006 | +€856 | +567.2% |
| Suppliers | 440/4 | €151 | €1,006 | +€856 | +567.2% |
| Taxes, remuneration and social security | 45 | €758 | €758 | = | 0.0% |
| Taxes | 450/3 | €758 | €758 | = | 0.0% |
| Other amounts payable | 47/48 | €2,031 | €2,072 | +€41 | +2.0% |
| Other operating charges | 640/8 | - | €560 | +€560 | |
| Gross operating margin | 9900 | €3,170 | €24,498 | +€21,328 | +672.7% |
| Operating profit (loss) | 9901 | €3,170 | €23,938 | +€20,768 | +655.1% |
| Financial charges | 65/66B | - | €114 | +€114 | |
| Recurring financial charges | 65 | - | €114 | +€114 | |
| Profit (loss) for the period before taxes | 9903 | €3,170 | €23,824 | +€20,653 | +651.5% |
| Income taxes | 67/77 | €758 | €6,229 | +€5,471 | +721.6% |
| Profit (loss) for the period | 9904 | €2,412 | €17,594 | +€15,182 | +629.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,412 | €17,594 | +€15,182 | +629.4% |
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 9 October 2026 via checked.be.