REVAS-CC: 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.
REVAS-CC
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€74,463
down €74,463 (-48.6%), from €153,118 to €78,655
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€9,706)
- Tangible fixed assets +€7,639
up €7,639 (+357%), from €2,139 to €9,779
of which Other tangible fixed assets: +€8,771
- Receivables within one year -€4,798
down €4,798 (-90.8%), from €5,285 to €487
of which Trade receivables: -€4,221
- Reserves +€26,043
up €26,043 (+18.0%), from €144,557 to €170,600
- Gross operating margin +€7,961
up €7,961 (+22.9%), from €34,832 to €42,793
- Taxes +€1,953
up €1,953 (+18.0%), from €10,860 to €12,813
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 | €160,542 | €189,093 | +€28,551 | +17.8% |
| Fixed assets | 21/28 | €2,139 | €9,779 | +€7,639 | +357% |
| Tangible fixed assets | 22/27 | €2,139 | €9,779 | +€7,639 | +357% |
| Plant, machinery and equipment | 23 | €560 | €0 | -€560 | -100% |
| Furniture and vehicles | 24 | €1,579 | €1,007 | -€571 | -36.2% |
| Other tangible fixed assets | 26 | - | €8,771 | +€8,771 | |
| Current assets | 29/58 | €158,403 | €179,315 | +€20,912 | +13.2% |
| Amounts receivable within one year | 40/41 | €5,285 | €487 | -€4,798 | -90.8% |
| Trade receivables | 40 | €4,456 | €235 | -€4,221 | -94.7% |
| Other amounts receivable | 41 | €829 | €252 | -€577 | -69.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €153,118 | €78,655 | -€74,463 | -48.6% |
| Deferred charges and accrued income | 490/1 | €0 | €173 | +€173 | |
| Total equity and liabilities | 10/49 | €160,542 | €189,093 | +€28,551 | +17.8% |
| Equity | 10/15 | €157,713 | €183,756 | +€26,043 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €144,557 | €170,600 | +€26,043 | +18.0% |
| Distributable reserves | 133 | €144,557 | €170,600 | +€26,043 | +18.0% |
| Profit (loss) carried forward | 14 | €6,956 | €6,956 | = | 0.0% |
| Amounts payable | 17/49 | €2,829 | €5,337 | +€2,508 | +88.7% |
| Amounts payable within one year | 42/48 | €2,829 | €5,337 | +€2,508 | +88.7% |
| Trade debts | 44 | €970 | €619 | -€350 | -36.1% |
| Suppliers | 440/4 | €970 | €619 | -€350 | -36.1% |
| Taxes, remuneration and social security | 45 | €1,859 | €3,598 | +€1,739 | +93.6% |
| Taxes | 450/3 | €1,859 | €3,598 | +€1,739 | +93.6% |
| Other amounts payable | 47/48 | - | €1,119 | +€1,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,340 | €2,067 | -€273 | -11.7% |
| Other operating charges | 640/8 | €1,153 | €1,501 | +€348 | +30.2% |
| Non-recurring operating charges | 66A | - | €560 | +€560 | |
| Gross operating margin | 9900 | €34,832 | €42,793 | +€7,961 | +22.9% |
| Operating profit (loss) | 9901 | €31,339 | €38,665 | +€7,326 | +23.4% |
| Financial income | 75/76B | €0 | €247 | +€247 | |
| Recurring financial income | 75 | €0 | €247 | +€247 | |
| Financial charges | 65/66B | €59 | €55 | -€3 | -5.3% |
| Recurring financial charges | 65 | €59 | €55 | -€3 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €31,281 | €38,856 | +€7,575 | +24.2% |
| Income taxes | 67/77 | €10,860 | €12,813 | +€1,953 | +18.0% |
| Profit (loss) for the period | 9904 | €20,421 | €26,043 | +€5,622 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,421 | €26,043 | +€5,622 | +27.5% |
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 19 October 2026 via checked.be.