REVAFIT: 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.
REVAFIT
Largest movements
- Cash +€73,692
up €73,692 (+33.2%), from €222,209 to €295,901
mainly Net result for the year (+€62,974) and Trade debts (+€23,970)
- Tangible fixed assets -€16,621
down €16,621 (-10.2%), from €163,583 to €146,961
of which Land and buildings: -€18,360
- Receivables within one year +€6,050
up €6,050 (+63.8%), from €9,487 to €15,537
of which Trade receivables: +€3,545
- Reserves +€62,970
up €62,970 (+35.6%), from €176,915 to €239,885
- Trade debts +€23,970
up €23,970 (+67.6%), from €35,456 to €59,426
- Debts after one year -€15,483
down €15,483 (-11.8%), from €131,721 to €116,239
- Other debts -€7,900
down €7,900 (-76.3%), from €10,351 to €2,451
- Depreciation -€7,623
down €7,623 (-27.0%), from €28,244 to €20,620
- Gross operating margin +€5,602
up €5,602 (+4.9%), from €114,160 to €119,762
- Taxes +€3,473
up €3,473 (+16.5%), from €21,110 to €24,583
- Other operating charges +€1,325
up €1,325 (+22.5%), from €5,892 to €7,217
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 | €395,715 | €458,399 | +€62,684 | +15.8% |
| Fixed assets | 21/28 | €163,583 | €146,961 | -€16,621 | -10.2% |
| Tangible fixed assets | 22/27 | €163,583 | €146,961 | -€16,621 | -10.2% |
| Land and buildings | 22 | €159,965 | €141,605 | -€18,360 | -11.5% |
| Plant, machinery and equipment | 23 | €56 | €3,994 | +€3,937 | +6,991% |
| Furniture and vehicles | 24 | €3,561 | €1,363 | -€2,198 | -61.7% |
| Current assets | 29/58 | €232,132 | €311,438 | +€79,306 | +34.2% |
| Amounts receivable within one year | 40/41 | €9,487 | €15,537 | +€6,050 | +63.8% |
| Trade receivables | 40 | €9,487 | €13,033 | +€3,545 | +37.4% |
| Other amounts receivable | 41 | - | €2,505 | +€2,505 | |
| Cash at bank and in hand | 54/58 | €222,209 | €295,901 | +€73,692 | +33.2% |
| Deferred charges and accrued income | 490/1 | €436 | €0 | -€436 | -100% |
| Total equity and liabilities | 10/49 | €395,715 | €458,399 | +€62,684 | +15.8% |
| Equity | 10/15 | €196,230 | €259,204 | +€62,974 | +32.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €176,915 | €239,885 | +€62,970 | +35.6% |
| Distributable reserves | 133 | €176,915 | €239,885 | +€62,970 | +35.6% |
| Profit (loss) carried forward | 14 | €765 | €769 | +€4 | +0.5% |
| Amounts payable | 17/49 | €199,485 | €199,196 | -€290 | -0.1% |
| Amounts payable after more than one year | 17 | €131,721 | €116,239 | -€15,483 | -11.8% |
| Financial debts | 170/4 | €131,721 | €116,239 | -€15,483 | -11.8% |
| Amounts payable within one year | 42/48 | €67,764 | €82,891 | +€15,127 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €15,024 | €15,483 | +€459 | +3.1% |
| Trade debts | 44 | €35,456 | €59,426 | +€23,970 | +67.6% |
| Suppliers | 440/4 | €35,456 | €59,426 | +€23,970 | +67.6% |
| Taxes, remuneration and social security | 45 | €6,933 | €5,531 | -€1,402 | -20.2% |
| Taxes | 450/3 | €6,933 | €5,531 | -€1,402 | -20.2% |
| Other amounts payable | 47/48 | €10,351 | €2,451 | -€7,900 | -76.3% |
| Accrued charges and deferred income | 492/3 | €0 | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,244 | €20,620 | -€7,623 | -27.0% |
| Other operating charges | 640/8 | €5,892 | €7,217 | +€1,325 | +22.5% |
| Gross operating margin | 9900 | €114,160 | €119,762 | +€5,602 | +4.9% |
| Operating profit (loss) | 9901 | €80,024 | €91,924 | +€11,900 | +14.9% |
| Financial income | 75/76B | €0 | €1 | +€0 | +300% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +300% |
| Financial charges | 65/66B | €4,776 | €4,368 | -€409 | -8.6% |
| Recurring financial charges | 65 | €4,776 | €4,368 | -€409 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €75,248 | €87,557 | +€12,309 | +16.4% |
| Income taxes | 67/77 | €21,110 | €24,583 | +€3,473 | +16.5% |
| Profit (loss) for the period | 9904 | €54,138 | €62,974 | +€8,836 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,138 | €62,974 | +€8,836 | +16.3% |
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 13 October 2026 via checked.be.