REVALUE8: 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.
REVALUE8
Largest movements
- Receivables within one year -€16,666
down €16,666 (-29.4%), from €56,780 to €40,114
of which Trade receivables: -€21,780
- Cash -€11,163
down €11,163 (-52.6%), from €21,217 to €10,054
mainly Net result for the year (-€19,895) and Tax, wage and social debts (-€9,347)
- Tangible fixed assets -€7,213
down €7,213 (-23.9%), from €30,194 to €22,980
- Deferred charges and accrued income -€2,283
down €2,283 (-82.1%), from €2,779 to €497
- Profit (loss) carried forward -€19,895
down €19,895 (-29.2%), from €68,195 to €48,300
- Tax, wage and social debts -€9,347
down €9,347 (-34.3%), from €27,278 to €17,931
- Other debts +€8,363
up €8,363 (+20.0%), from €41,834 to €50,197
- Current portion of long-term debt -€8,314
down €8,314 (-100%), from €8,314 to €0
- Trade debts -€8,133
down €8,133 (-78.6%), from €10,350 to €2,218
- Gross operating margin -€85,750
down €85,750, from €72,357 to -€13,393
- Taxes -€17,307
down €17,307 (-98.2%), from €17,619 to €312
- Depreciation +€1,341
up €1,341 (+22.8%), from €5,873 to €7,213
- Financial charges -€1,087
down €1,087 (-89.0%), from €1,220 to €134
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 | €160,970 | €123,645 | -€37,325 | -23.2% |
| Fixed assets | 21/28 | €80,194 | €72,980 | -€7,213 | -9.0% |
| Tangible fixed assets | 22/27 | €30,194 | €22,980 | -€7,213 | -23.9% |
| Furniture and vehicles | 24 | €30,194 | €22,980 | -€7,213 | -23.9% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €80,776 | €50,664 | -€30,112 | -37.3% |
| Amounts receivable within one year | 40/41 | €56,780 | €40,114 | -€16,666 | -29.4% |
| Trade receivables | 40 | €21,780 | €0 | -€21,780 | -100% |
| Other amounts receivable | 41 | €35,000 | €40,114 | +€5,114 | +14.6% |
| Cash at bank and in hand | 54/58 | €21,217 | €10,054 | -€11,163 | -52.6% |
| Deferred charges and accrued income | 490/1 | €2,779 | €497 | -€2,283 | -82.1% |
| Total equity and liabilities | 10/49 | €160,970 | €123,645 | -€37,325 | -23.2% |
| Equity | 10/15 | €73,195 | €53,300 | -€19,895 | -27.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,195 | €48,300 | -€19,895 | -29.2% |
| Amounts payable | 17/49 | €87,775 | €70,345 | -€17,430 | -19.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €87,775 | €70,345 | -€17,430 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €8,314 | €0 | -€8,314 | -100% |
| Trade debts | 44 | €10,350 | €2,218 | -€8,133 | -78.6% |
| Suppliers | 440/4 | €10,350 | €2,218 | -€8,133 | -78.6% |
| Taxes, remuneration and social security | 45 | €27,278 | €17,931 | -€9,347 | -34.3% |
| Taxes | 450/3 | €27,278 | €17,931 | -€9,347 | -34.3% |
| Other amounts payable | 47/48 | €41,834 | €50,197 | +€8,363 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,873 | €7,213 | +€1,341 | +22.8% |
| Other operating charges | 640/8 | €984 | €800 | -€184 | -18.7% |
| Gross operating margin | 9900 | €72,357 | -€13,393 | -€85,750 | |
| Operating profit (loss) | 9901 | €65,500 | -€21,406 | -€86,906 | |
| Financial income | 75/76B | €1,849 | €1,956 | +€108 | +5.8% |
| Recurring financial income | 75 | €1,849 | €1,956 | +€108 | +5.8% |
| Financial charges | 65/66B | €1,220 | €134 | -€1,087 | -89.0% |
| Recurring financial charges | 65 | €1,220 | €134 | -€1,087 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | €66,129 | -€19,583 | -€85,712 | |
| Income taxes | 67/77 | €17,619 | €312 | -€17,307 | -98.2% |
| Profit (loss) for the period | 9904 | €48,510 | -€19,895 | -€68,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,510 | -€19,895 | -€68,405 |
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 26 October 2026 via checked.be.