REVAPUNT: 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.
REVAPUNT
Largest movements
- Cash +€22,549
up €22,549 (+13.2%), from €170,210 to €192,759
mainly Net result for the year (+€30,794) and Receivables within one year (+€5,835)
- Tangible fixed assets +€9,884
up €9,884 (+173.3%), from €5,703 to €15,587
of which Assets under construction and advance payments: +€12,077
- Receivables within one year -€5,835
down €5,835 (-15.3%), from €38,036 to €32,201
of which Other amounts receivable: -€3,246
- Profit (loss) carried forward +€30,794
up €30,794 (+16.0%), from €192,128 to €222,922
- Gross operating margin -€7,423
down €7,423 (-13.4%), from €55,433 to €48,010
- Taxes +€1,857
up €1,857 (+17.7%), from €10,509 to €12,366
- Write-downs -€628
no longer reported in 2025 (was €628)
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 | €215,639 | €243,964 | +€28,325 | +13.1% |
| Fixed assets | 21/28 | €5,703 | €15,587 | +€9,884 | +173.3% |
| Tangible fixed assets | 22/27 | €5,703 | €15,587 | +€9,884 | +173.3% |
| Plant, machinery and equipment | 23 | €2,182 | €1,040 | -€1,142 | -52.3% |
| Furniture and vehicles | 24 | €3,521 | €2,470 | -€1,051 | -29.9% |
| Assets under construction and advance payments | 27 | - | €12,077 | +€12,077 | |
| Current assets | 29/58 | €209,936 | €228,377 | +€18,441 | +8.8% |
| Amounts receivable within one year | 40/41 | €38,036 | €32,201 | -€5,835 | -15.3% |
| Trade receivables | 40 | €34,790 | €32,201 | -€2,590 | -7.4% |
| Other amounts receivable | 41 | €3,246 | - | -€3,246 | |
| Cash at bank and in hand | 54/58 | €170,210 | €192,759 | +€22,549 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,689 | €3,417 | +€1,728 | +102.3% |
| Total equity and liabilities | 10/49 | €215,639 | €243,964 | +€28,325 | +13.1% |
| Equity | 10/15 | €206,388 | €237,182 | +€30,794 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,128 | €222,922 | +€30,794 | +16.0% |
| Amounts payable | 17/49 | €9,251 | €6,782 | -€2,468 | -26.7% |
| Amounts payable within one year | 42/48 | €9,251 | €6,782 | -€2,468 | -26.7% |
| Trade debts | 44 | €6,641 | €5,364 | -€1,276 | -19.2% |
| Suppliers | 440/4 | €6,641 | €5,364 | -€1,276 | -19.2% |
| Taxes, remuneration and social security | 45 | €2,559 | €1,366 | -€1,192 | -46.6% |
| Taxes | 450/3 | - | €1,366 | +€1,366 | |
| Remuneration and social security | 454/9 | €2,559 | - | -€2,559 | |
| Other amounts payable | 47/48 | €51 | €51 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,826 | €2,193 | +€368 | +20.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €628 | - | -€628 | |
| Other operating charges | 640/8 | €952 | €1,223 | +€271 | +28.4% |
| Gross operating margin | 9900 | €55,433 | €48,010 | -€7,423 | -13.4% |
| Operating profit (loss) | 9901 | €52,028 | €44,594 | -€7,433 | -14.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +9000.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9000.0% |
| Financial charges | 65/66B | €1,096 | €1,435 | +€340 | +31.0% |
| Recurring financial charges | 65 | €1,096 | €1,435 | +€340 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €50,932 | €43,160 | -€7,772 | -15.3% |
| Income taxes | 67/77 | €10,509 | €12,366 | +€1,857 | +17.7% |
| Profit (loss) for the period | 9904 | €40,423 | €30,794 | -€9,629 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,423 | €30,794 | -€9,629 | -23.8% |
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 11 October 2026 via checked.be.