REVALEA: what changed
Two fiscal 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.
REVALEA
Largest movements
- Stocks and contracts -€16,993
down €16,993 (-51.2%), from €33,177 to €16,184
- Receivables within one year -€9,934
down €9,934 (-64.6%), from €15,369 to €5,435
of which Other amounts receivable: -€11,361
- Deferred charges and accrued income +€1,418
new in 2025: €1,418
- Tangible fixed assets -€639
down €639 (-52.4%), from €1,220 to €581
- Cash +€574
up €574 (+30.3%), from €1,894 to €2,468
mainly Stocks and contracts (+€16,993) and Receivables within one year (+€9,934)
- Other debts -€19,732
down €19,732 (-67.8%), from €29,100 to €9,368
- Profit (loss) carried forward -€11,078
down €11,078, from €25 to -€11,053
- Trade debts +€6,614
up €6,614 (+235.0%), from €2,814 to €9,428
- Accrued charges and deferred income -€1,448
down €1,448 (-85.3%), from €1,698 to €250
- Gross operating margin -€6,820
down €6,820 (-305.5%), from -€2,233 to -€9,053
- Financial charges -€506
down €506 (-75.4%), from €671 to €165
- Other operating charges +€386
up €386 (+40.8%), from €946 to €1,332
- Financial income +€110
up €110 (+32494.1%), from €0 to €111
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 | €51,660 | €26,152 | -€25,508 | -49.4% |
| Fixed assets | 21/28 | €1,220 | €646 | -€574 | -47.0% |
| Tangible fixed assets | 22/27 | €1,220 | €581 | -€639 | -52.4% |
| Furniture and vehicles | 24 | €1,220 | €581 | -€639 | -52.4% |
| Financial fixed assets | 28 | - | €65 | +€65 | |
| Current assets | 29/58 | €50,440 | €25,506 | -€24,934 | -49.4% |
| Stocks and contracts in progress | 3 | €33,177 | €16,184 | -€16,993 | -51.2% |
| Stocks | 30/36 | €33,177 | €16,184 | -€16,993 | -51.2% |
| Amounts receivable within one year | 40/41 | €15,369 | €5,435 | -€9,934 | -64.6% |
| Trade receivables | 40 | €3,604 | €5,031 | +€1,427 | +39.6% |
| Other amounts receivable | 41 | €11,765 | €404 | -€11,361 | -96.6% |
| Cash at bank and in hand | 54/58 | €1,894 | €2,468 | +€574 | +30.3% |
| Deferred charges and accrued income | 490/1 | - | €1,418 | +€1,418 | |
| Total equity and liabilities | 10/49 | €51,660 | €26,152 | -€25,508 | -49.4% |
| Equity | 10/15 | €15,985 | €4,907 | -€11,078 | -69.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,960 | €13,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,100 | €12,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25 | -€11,053 | -€11,078 | |
| Amounts payable | 17/49 | €35,675 | €21,245 | -€14,430 | -40.4% |
| Amounts payable within one year | 42/48 | €33,977 | €20,995 | -€12,982 | -38.2% |
| Trade debts | 44 | €2,814 | €9,428 | +€6,614 | +235.0% |
| Suppliers | 440/4 | €2,814 | €9,428 | +€6,614 | +235.0% |
| Taxes, remuneration and social security | 45 | €2,063 | €2,200 | +€137 | +6.6% |
| Taxes | 450/3 | €2,063 | - | -€2,063 | |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €29,100 | €9,368 | -€19,732 | -67.8% |
| Accrued charges and deferred income | 492/3 | €1,698 | €250 | -€1,448 | -85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €639 | = | 0.0% |
| Other operating charges | 640/8 | €946 | €1,332 | +€386 | +40.8% |
| Gross operating margin | 9900 | -€2,233 | -€9,053 | -€6,820 | -305.5% |
| Operating profit (loss) | 9901 | -€3,818 | -€11,024 | -€7,206 | -188.8% |
| Financial income | 75/76B | €0 | €111 | +€110 | +32494.1% |
| Recurring financial income | 75 | €0 | €111 | +€110 | +32494.1% |
| Financial charges | 65/66B | €671 | €165 | -€506 | -75.4% |
| Recurring financial charges | 65 | €671 | €165 | -€506 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,488 | -€11,078 | -€6,590 | -146.8% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€4,488 | -€11,078 | -€6,590 | -146.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,488 | -€11,078 | -€6,590 | -146.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.