REVA CEVA: 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 CEVA
Largest movements
- Cash +€21,369
up €21,369 (+127%), from €16,888 to €38,257
mainly Net result for the year (+€21,293) and Depreciation (+€11,659)
- Tangible fixed assets -€11,888
down €11,888 (-8.9%), from €133,529 to €121,641
of which Land and buildings: -€7,175
- Deferred charges and accrued income -€11,409
down €11,409 (-78.3%), from €14,567 to €3,158
- Intangible fixed assets -€1,732
down €1,732 (-51.1%), from €3,393 to €1,661
- Reserves +€20,460
up €20,460 (+447%), from €4,574 to €25,033
- Other debts -€17,797
down €17,797 (-44.0%), from €40,409 to €22,612
- Debts after one year -€6,393
down €6,393 (-5.8%), from €110,723 to €104,330
- Trade debts +€2,904
up €2,904 (+219%), from €1,329 to €4,233
- Tax, wage and social debts -€2,529
no longer reported in 2025 (was €2,529)
- Gross operating margin +€12,903
up €12,903 (+44.5%), from €29,022 to €41,925
- Depreciation -€6,086
down €6,086 (-34.3%), from €17,745 to €11,659
- Taxes +€3,585
up €3,585 (+142%), from €2,529 to €6,115
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 | €168,377 | €165,102 | -€3,275 | -1.9% |
| Fixed assets | 21/28 | €136,922 | €123,301 | -€13,621 | -9.9% |
| Intangible fixed assets | 21 | €3,393 | €1,661 | -€1,732 | -51.1% |
| Tangible fixed assets | 22/27 | €133,529 | €121,641 | -€11,888 | -8.9% |
| Land and buildings | 22 | €115,946 | €108,771 | -€7,175 | -6.2% |
| Plant, machinery and equipment | 23 | €13,403 | €11,314 | -€2,089 | -15.6% |
| Furniture and vehicles | 24 | €4,180 | €1,556 | -€2,624 | -62.8% |
| Current assets | 29/58 | €31,455 | €41,800 | +€10,346 | +32.9% |
| Amounts receivable within one year | 40/41 | - | €385 | +€385 | |
| Other amounts receivable | 41 | - | €385 | +€385 | |
| Cash at bank and in hand | 54/58 | €16,888 | €38,257 | +€21,369 | +127% |
| Deferred charges and accrued income | 490/1 | €14,567 | €3,158 | -€11,409 | -78.3% |
| Total equity and liabilities | 10/49 | €168,377 | €165,102 | -€3,275 | -1.9% |
| Equity | 10/15 | €7,074 | €27,533 | +€20,460 | +289% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,574 | €25,033 | +€20,460 | +447% |
| Distributable reserves | 133 | €4,574 | €25,033 | +€20,460 | +447% |
| Amounts payable | 17/49 | €161,303 | €137,568 | -€23,735 | -14.7% |
| Amounts payable after more than one year | 17 | €110,723 | €104,330 | -€6,393 | -5.8% |
| Financial debts | 170/4 | €110,723 | €104,330 | -€6,393 | -5.8% |
| Amounts payable within one year | 42/48 | €50,580 | €33,238 | -€17,342 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €6,312 | €6,393 | +€80 | +1.3% |
| Trade debts | 44 | €1,329 | €4,233 | +€2,904 | +219% |
| Suppliers | 440/4 | €1,329 | €4,233 | +€2,904 | +219% |
| Taxes, remuneration and social security | 45 | €2,529 | - | -€2,529 | |
| Taxes | 450/3 | €2,529 | - | -€2,529 | |
| Other amounts payable | 47/48 | €40,409 | €22,612 | -€17,797 | -44.0% |
| Non-recurring operating income | 76A | - | €3,860 | +€3,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,745 | €11,659 | -€6,086 | -34.3% |
| Other operating charges | 640/8 | €1,535 | €1,214 | -€320 | -20.9% |
| Gross operating margin | 9900 | €29,022 | €41,925 | +€12,903 | +44.5% |
| Operating profit (loss) | 9901 | €9,742 | €29,051 | +€19,309 | +198% |
| Financial charges | 65/66B | €1,691 | €1,644 | -€46 | -2.7% |
| Recurring financial charges | 65 | €1,691 | €1,644 | -€46 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €8,052 | €27,407 | +€19,356 | +240% |
| Income taxes | 67/77 | €2,529 | €6,115 | +€3,585 | +142% |
| Profit (loss) for the period | 9904 | €5,522 | €21,293 | +€15,770 | +286% |
| Profit (loss) for the period to be appropriated | 9905 | €5,522 | €21,293 | +€15,770 | +286% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.