REVASPORT: 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.
REVASPORT
Largest movements
- Receivables within one year +€17,754
up €17,754 (+173%), from €10,267 to €28,021
of which Other amounts receivable: +€12,175
- Deferred charges and accrued income -€5,366
no longer reported in 2025 (was €5,366)
- Cash +€1,311
new in 2025: €1,311
mainly Net result for the year (+€15,031) and Tax, wage and social debts (+€7,141)
- Reserves +€15,031
new in 2025: €15,031
- Tax, wage and social debts +€7,141
up €7,141 (+1,133%), from €630 to €7,771
- Debts after one year -€3,437
down €3,437 (-7.9%), from €43,420 to €39,983
- Current portion of long-term debt -€2,906
down €2,906 (-29.8%), from €9,741 to €6,835
- Short-term financial debts -€1,794
no longer reported in 2025 (was €1,794)
- Gross operating margin +€13,635
up €13,635 (+78.8%), from €17,314 to €30,949
- Taxes +€9,790
up €9,790 (+784%), from €1,248 to €11,039
- Depreciation -€6,913
down €6,913 (-68.9%), from €10,041 to €3,128
- Financial charges -€1,365
down €1,365 (-53.7%), from €2,542 to €1,177
- Financial income +€1,320
new in 2025: €1,320
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 | €108,855 | €123,440 | +€14,585 | +13.4% |
| Fixed assets | 21/28 | €93,222 | €94,108 | +€886 | +1.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €91,972 | €92,858 | +€886 | +1.0% |
| Land and buildings | 22 | €91,972 | €89,131 | -€2,841 | -3.1% |
| Plant, machinery and equipment | 23 | - | €3,727 | +€3,727 | |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €15,633 | €29,332 | +€13,699 | +87.6% |
| Amounts receivable within one year | 40/41 | €10,267 | €28,021 | +€17,754 | +173% |
| Trade receivables | 40 | - | €5,580 | +€5,580 | |
| Other amounts receivable | 41 | €10,267 | €22,442 | +€12,175 | +119% |
| Cash at bank and in hand | 54/58 | - | €1,311 | +€1,311 | |
| Deferred charges and accrued income | 490/1 | €5,366 | - | -€5,366 | |
| Total equity and liabilities | 10/49 | €108,855 | €123,440 | +€14,585 | +13.4% |
| Equity | 10/15 | €52,429 | €67,460 | +€15,031 | +28.7% |
| Contributions | 10/11 | €6,650 | €6,650 | = | 0.0% |
| Reserves | 13 | - | €15,031 | +€15,031 | |
| Distributable reserves | 133 | - | €15,031 | +€15,031 | |
| Profit (loss) carried forward | 14 | €45,779 | €45,779 | = | 0.0% |
| Amounts payable | 17/49 | €56,427 | €55,980 | -€447 | -0.8% |
| Amounts payable after more than one year | 17 | €43,420 | €39,983 | -€3,437 | -7.9% |
| Financial debts | 170/4 | €43,420 | €39,983 | -€3,437 | -7.9% |
| Amounts payable within one year | 42/48 | €13,007 | €15,997 | +€2,990 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €9,741 | €6,835 | -€2,906 | -29.8% |
| Financial debts | 43 | €1,794 | - | -€1,794 | |
| Credit institutions | 430/8 | €1,794 | - | -€1,794 | |
| Trade debts | 44 | €841 | €1,390 | +€550 | +65.4% |
| Suppliers | 440/4 | €841 | €1,390 | +€550 | +65.4% |
| Taxes, remuneration and social security | 45 | €630 | €7,771 | +€7,141 | +1,133% |
| Taxes | 450/3 | €630 | €7,771 | +€7,141 | +1,133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,041 | €3,128 | -€6,913 | -68.9% |
| Other operating charges | 640/8 | €2,014 | €1,894 | -€120 | -6.0% |
| Gross operating margin | 9900 | €17,314 | €30,949 | +€13,635 | +78.8% |
| Operating profit (loss) | 9901 | €5,259 | €25,927 | +€20,668 | +393% |
| Financial income | 75/76B | - | €1,320 | +€1,320 | |
| Recurring financial income | 75 | - | €1,320 | +€1,320 | |
| Financial charges | 65/66B | €2,542 | €1,177 | -€1,365 | -53.7% |
| Recurring financial charges | 65 | €2,542 | €1,177 | -€1,365 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €2,717 | €26,070 | +€23,353 | +859% |
| Income taxes | 67/77 | €1,248 | €11,039 | +€9,790 | +784% |
| Profit (loss) for the period | 9904 | €1,469 | €15,031 | +€13,563 | +923% |
| Profit (loss) for the period to be appropriated | 9905 | €1,469 | €15,031 | +€13,563 | +923% |
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 28 October 2026 via checked.be.