REVALE: 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.
REVALE
Largest movements
- Cash +€34,139
up €34,139 (+86.9%), from €39,292 to €73,431
mainly Net result for the year (+€49,179) and Other debts (+€48,469)
- Receivables within one year +€3,776
up €3,776 (+10.0%), from €37,677 to €41,453
of which Other amounts receivable: +€3,653
- Tangible fixed assets -€2,093
down €2,093 (-59.8%), from €3,499 to €1,407
of which Furniture and vehicles: -€1,360
- Other debts +€48,469
up €48,469 (+4348.4%), from €1,115 to €49,583
- Tax, wage and social debts -€16,405
down €16,405 (-60.4%), from €27,161 to €10,755
of which Taxes: -€16,427
- Gross operating margin -€9,626
down €9,626 (-12.6%), from €76,582 to €66,956
- Taxes -€9,104
down €9,104 (-40.5%), from €22,454 to €13,350
- Financial income -€6,675
down €6,675 (-99.9%), from €6,680 to €6
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 | €161,934 | €195,259 | +€33,325 | +20.6% |
| Fixed assets | 21/28 | €3,499 | €1,407 | -€2,093 | -59.8% |
| Tangible fixed assets | 22/27 | €3,499 | €1,407 | -€2,093 | -59.8% |
| Plant, machinery and equipment | 23 | €1,557 | €825 | -€732 | -47.0% |
| Furniture and vehicles | 24 | €1,942 | €582 | -€1,360 | -70.0% |
| Current assets | 29/58 | €158,435 | €193,852 | +€35,418 | +22.4% |
| Amounts receivable within one year | 40/41 | €37,677 | €41,453 | +€3,776 | +10.0% |
| Trade receivables | 40 | €37,677 | €37,801 | +€123 | +0.3% |
| Other amounts receivable | 41 | - | €3,653 | +€3,653 | |
| Current investments | 50/53 | €76,677 | €76,087 | -€590 | -0.8% |
| Cash at bank and in hand | 54/58 | €39,292 | €73,431 | +€34,139 | +86.9% |
| Deferred charges and accrued income | 490/1 | €4,789 | €2,881 | -€1,908 | -39.8% |
| Total equity and liabilities | 10/49 | €161,934 | €195,259 | +€33,325 | +20.6% |
| Equity | 10/15 | €129,592 | €129,592 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €126,592 | €126,592 | = | 0.0% |
| Distributable reserves | 133 | €126,592 | €126,592 | = | 0.0% |
| Amounts payable | 17/49 | €32,343 | €65,667 | +€33,325 | +103.0% |
| Amounts payable within one year | 42/48 | €32,343 | €65,667 | +€33,325 | +103.0% |
| Trade debts | 44 | €4,067 | €5,329 | +€1,262 | +31.0% |
| Suppliers | 440/4 | €4,067 | €5,329 | +€1,262 | +31.0% |
| Taxes, remuneration and social security | 45 | €27,161 | €10,755 | -€16,405 | -60.4% |
| Taxes | 450/3 | €24,163 | €7,736 | -€16,427 | -68.0% |
| Remuneration and social security | 454/9 | €2,997 | €3,019 | +€22 | +0.7% |
| Other amounts payable | 47/48 | €1,115 | €49,583 | +€48,469 | +4348.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,267 | €2,093 | -€174 | -7.7% |
| Other operating charges | 640/8 | €508 | €761 | +€253 | +49.9% |
| Gross operating margin | 9900 | €76,582 | €66,956 | -€9,626 | -12.6% |
| Operating profit (loss) | 9901 | €73,807 | €64,102 | -€9,705 | -13.1% |
| Financial income | 75/76B | €6,680 | €6 | -€6,675 | -99.9% |
| Recurring financial income | 75 | €6,680 | €6 | -€6,675 | -99.9% |
| Financial charges | 65/66B | €1,328 | €1,578 | +€250 | +18.9% |
| Recurring financial charges | 65 | €1,328 | €1,578 | +€250 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €79,160 | €62,529 | -€16,631 | -21.0% |
| Income taxes | 67/77 | €22,454 | €13,350 | -€9,104 | -40.5% |
| Profit (loss) for the period | 9904 | €56,706 | €49,179 | -€7,527 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,706 | €49,179 | -€7,527 | -13.3% |
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 10 October 2026 via checked.be.