REVALADA: 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.
REVALADA
Largest movements
- Cash +€53,036
up €53,036 (+55.6%), from €95,335 to €148,371
mainly Net result for the year (+€51,878) and Trade debts (+€17,820)
- Receivables within one year -€14,295
down €14,295 (-27.1%), from €52,736 to €38,442
of which Trade receivables: -€16,295
- Tangible fixed assets +€4,260
up €4,260 (+37.7%), from €11,311 to €15,571
of which Plant, machinery and equipment: +€4,715
- Reserves +€51,878
up €51,878 (+53.0%), from €97,876 to €149,754
- Trade debts +€17,820
up €17,820 (+135%), from €13,239 to €31,058
- Accrued charges and deferred income -€15,316
down €15,316 (-100%), from €15,316 to €0
- Tax, wage and social debts -€7,186
down €7,186 (-29.3%), from €24,515 to €17,329
- Debts after one year -€6,143
down €6,143 (-74.8%), from €8,211 to €2,067
- Gross operating margin +€12,950
up €12,950 (+18.7%), from €69,426 to €82,376
- Taxes +€2,732
up €2,732 (+15.8%), from €17,248 to €19,981
- Other operating charges +€2,403
up €2,403 (+756%), from €318 to €2,721
- Financial charges +€2,139
up €2,139 (+256%), from €837 to €2,976
- Depreciation +€1,540
up €1,540 (+45.5%), from €3,388 to €4,929
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 | €167,516 | €209,294 | +€41,778 | +24.9% |
| Fixed assets | 21/28 | €16,111 | €20,371 | +€4,260 | +26.4% |
| Tangible fixed assets | 22/27 | €11,311 | €15,571 | +€4,260 | +37.7% |
| Plant, machinery and equipment | 23 | €5,629 | €10,344 | +€4,715 | +83.8% |
| Furniture and vehicles | 24 | €5,682 | €5,226 | -€456 | -8.0% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €151,405 | €188,923 | +€37,519 | +24.8% |
| Amounts receivable within one year | 40/41 | €52,736 | €38,442 | -€14,295 | -27.1% |
| Trade receivables | 40 | €52,736 | €36,442 | -€16,295 | -30.9% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €95,335 | €148,371 | +€53,036 | +55.6% |
| Deferred charges and accrued income | 490/1 | €3,334 | €2,111 | -€1,223 | -36.7% |
| Total equity and liabilities | 10/49 | €167,516 | €209,294 | +€41,778 | +24.9% |
| Equity | 10/15 | €99,876 | €151,754 | +€51,878 | +51.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €97,876 | €149,754 | +€51,878 | +53.0% |
| Distributable reserves | 133 | €97,876 | €149,754 | +€51,878 | +53.0% |
| Amounts payable | 17/49 | €67,640 | €57,540 | -€10,099 | -14.9% |
| Amounts payable after more than one year | 17 | €8,211 | €2,067 | -€6,143 | -74.8% |
| Financial debts | 170/4 | €8,211 | €2,067 | -€6,143 | -74.8% |
| Amounts payable within one year | 42/48 | €44,113 | €55,473 | +€11,360 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €6,056 | €6,143 | +€87 | +1.4% |
| Financial debts | 43 | €111 | €608 | +€497 | +447% |
| Credit institutions | 430/8 | €111 | €608 | +€497 | +447% |
| Trade debts | 44 | €13,239 | €31,058 | +€17,820 | +135% |
| Suppliers | 440/4 | €13,239 | €31,058 | +€17,820 | +135% |
| Taxes, remuneration and social security | 45 | €24,515 | €17,329 | -€7,186 | -29.3% |
| Taxes | 450/3 | €24,515 | €17,329 | -€7,186 | -29.3% |
| Other amounts payable | 47/48 | €193 | €334 | +€141 | +73.5% |
| Accrued charges and deferred income | 492/3 | €15,316 | €0 | -€15,316 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,388 | €4,929 | +€1,540 | +45.5% |
| Other operating charges | 640/8 | €318 | €2,721 | +€2,403 | +756% |
| Non-recurring operating charges | 66A | €2,707 | €0 | -€2,707 | -100% |
| Gross operating margin | 9900 | €69,426 | €82,376 | +€12,950 | +18.7% |
| Operating profit (loss) | 9901 | €63,013 | €74,727 | +€11,714 | +18.6% |
| Financial income | 75/76B | €43 | €107 | +€64 | +149% |
| Recurring financial income | 75 | €43 | €107 | +€64 | +149% |
| Financial charges | 65/66B | €837 | €2,976 | +€2,139 | +256% |
| Recurring financial charges | 65 | €837 | €2,976 | +€2,139 | +256% |
| Profit (loss) for the period before taxes | 9903 | €62,219 | €71,858 | +€9,639 | +15.5% |
| Income taxes | 67/77 | €17,248 | €19,981 | +€2,732 | +15.8% |
| Profit (loss) for the period | 9904 | €44,971 | €51,878 | +€6,907 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,971 | €51,878 | +€6,907 | +15.4% |
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 20 October 2026 via checked.be.