REVELIA: 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.
REVELIA
Largest movements
- Cash +€3,472
up €3,472 (+34.9%), from €9,949 to €13,421
mainly Net result for the year (+€9,850) and Depreciation (+€4,787)
- Tangible fixed assets +€1,115
up €1,115 (+13.1%), from €8,503 to €9,619
of which Plant, machinery and equipment: +€1,539
- Other debts +€2,789
up €2,789 (+6,812%), from €41 to €2,830
- Tax, wage and social debts +€2,197
up €2,197 (+61.7%), from €3,561 to €5,758
- Trade debts -€649
down €649 (-27.7%), from €2,347 to €1,698
- Gross operating margin +€3,775
up €3,775 (+19.7%), from €19,123 to €22,898
- Taxes +€2,256
up €2,256 (+38.7%), from €5,835 to €8,091
- Depreciation +€1,012
up €1,012 (+26.8%), from €3,775 to €4,787
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 | €26,451 | €30,748 | +€4,297 | +16.2% |
| Fixed assets | 21/28 | €8,503 | €9,619 | +€1,115 | +13.1% |
| Tangible fixed assets | 22/27 | €8,503 | €9,619 | +€1,115 | +13.1% |
| Plant, machinery and equipment | 23 | €607 | €2,147 | +€1,539 | +253% |
| Furniture and vehicles | 24 | €7,896 | €7,472 | -€424 | -5.4% |
| Current assets | 29/58 | €17,947 | €21,129 | +€3,182 | +17.7% |
| Amounts receivable within one year | 40/41 | €7,998 | €7,708 | -€291 | -3.6% |
| Trade receivables | 40 | €5,523 | €7,708 | +€2,185 | +39.6% |
| Other amounts receivable | 41 | €2,476 | - | -€2,476 | |
| Cash at bank and in hand | 54/58 | €9,949 | €13,421 | +€3,472 | +34.9% |
| Total equity and liabilities | 10/49 | €26,451 | €30,748 | +€4,297 | +16.2% |
| Equity | 10/15 | €20,502 | €20,462 | -€40 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €42 | €2 | -€40 | -95.5% |
| Amounts payable | 17/49 | €5,949 | €10,286 | +€4,337 | +72.9% |
| Amounts payable within one year | 42/48 | €5,949 | €10,286 | +€4,337 | +72.9% |
| Trade debts | 44 | €2,347 | €1,698 | -€649 | -27.7% |
| Suppliers | 440/4 | €2,347 | €1,698 | -€649 | -27.7% |
| Taxes, remuneration and social security | 45 | €3,561 | €5,758 | +€2,197 | +61.7% |
| Taxes | 450/3 | €3,561 | €5,758 | +€2,197 | +61.7% |
| Other amounts payable | 47/48 | €41 | €2,830 | +€2,789 | +6,812% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,775 | €4,787 | +€1,012 | +26.8% |
| Other operating charges | 640/8 | - | €125 | +€125 | |
| Gross operating margin | 9900 | €19,123 | €22,898 | +€3,775 | +19.7% |
| Operating profit (loss) | 9901 | €15,348 | €17,986 | +€2,638 | +17.2% |
| Financial charges | 65/66B | €70 | €45 | -€25 | -35.8% |
| Recurring financial charges | 65 | €70 | €45 | -€25 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €15,278 | €17,941 | +€2,663 | +17.4% |
| Income taxes | 67/77 | €5,835 | €8,091 | +€2,256 | +38.7% |
| Profit (loss) for the period | 9904 | €9,443 | €9,850 | +€407 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,443 | €9,850 | +€407 | +4.3% |
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 29 October 2026 via checked.be.