Revend: 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.
Revend
Largest movements
- Cash -€434,696
down €434,696 (-45.7%), from €950,640 to €515,944
mainly Investment in fixed assets (net) (-€222,024) and Net result for the year (-€202,672)
- Intangible fixed assets +€205,664
up €205,664 (+251%), from €81,798 to €287,462
- Receivables within one year -€47,101
down €47,101 (-69.4%), from €67,897 to €20,796
of which Trade receivables: -€31,790
- Receivables after one year +€11,379
new in 2023: €11,379
- Profit (loss) carried forward -€202,672
down €202,672 (-184%), from -€109,994 to -€312,666
- Trade debts -€65,113
down €65,113 (-71.7%), from €90,862 to €25,749
- Gross operating margin -€89,009
down €89,009 (-81.9%), from -€108,662 to -€197,671
- Depreciation +€16,360
new in 2023: €16,360
- Taxes -€10,851
new in 2023: -€10,851
- Financial income +€2,227
new in 2023: €2,227
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,101,541 | €836,738 | -€264,803 | -24.0% |
| Fixed assets | 21/28 | €82,098 | €287,762 | +€205,664 | +251% |
| Intangible fixed assets | 21 | €81,798 | €287,462 | +€205,664 | +251% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €1,019,443 | €548,975 | -€470,467 | -46.1% |
| Amounts receivable after more than one year | 29 | - | €11,379 | +€11,379 | |
| Other amounts receivable | 291 | - | €11,379 | +€11,379 | |
| Amounts receivable within one year | 40/41 | €67,897 | €20,796 | -€47,101 | -69.4% |
| Trade receivables | 40 | €36,300 | €4,510 | -€31,790 | -87.6% |
| Other amounts receivable | 41 | €31,597 | €16,286 | -€15,311 | -48.5% |
| Cash at bank and in hand | 54/58 | €950,640 | €515,944 | -€434,696 | -45.7% |
| Deferred charges and accrued income | 490/1 | €906 | €857 | -€49 | -5.4% |
| Total equity and liabilities | 10/49 | €1,101,541 | €836,738 | -€264,803 | -24.0% |
| Equity | 10/15 | €1,010,679 | €808,006 | -€202,672 | -20.1% |
| Contributions | 10/11 | €1,120,673 | €1,120,673 | = | 0.0% |
| Capital | 10 | €304,745 | €304,745 | = | 0.0% |
| Issued capital | 100 | €304,745 | €304,745 | = | 0.0% |
| Contributions outside capital | 11 | €815,928 | €815,928 | = | 0.0% |
| Share premium | 1100/10 | €815,928 | €815,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,994 | -€312,666 | -€202,672 | -184% |
| Amounts payable | 17/49 | €90,862 | €28,731 | -€62,131 | -68.4% |
| Amounts payable within one year | 42/48 | €90,862 | €28,731 | -€62,131 | -68.4% |
| Financial debts | 43 | - | €2,983 | +€2,983 | |
| Credit institutions | 430/8 | - | €2,983 | +€2,983 | |
| Trade debts | 44 | €90,862 | €25,749 | -€65,113 | -71.7% |
| Suppliers | 440/4 | €90,862 | €25,749 | -€65,113 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €16,360 | +€16,360 | |
| Other operating charges | 640/8 | €1,156 | €533 | -€623 | -53.9% |
| Gross operating margin | 9900 | -€108,662 | -€197,671 | -€89,009 | -81.9% |
| Operating profit (loss) | 9901 | -€109,819 | -€214,564 | -€104,746 | -95.4% |
| Financial income | 75/76B | - | €2,227 | +€2,227 | |
| Recurring financial income | 75 | - | €2,227 | +€2,227 | |
| Financial charges | 65/66B | €175 | €1,186 | +€1,011 | +576% |
| Recurring financial charges | 65 | €175 | €1,186 | +€1,011 | +576% |
| Profit (loss) for the period before taxes | 9903 | -€109,994 | -€213,523 | -€103,529 | -94.1% |
| Income taxes | 67/77 | - | -€10,851 | -€10,851 | |
| Profit (loss) for the period | 9904 | -€109,994 | -€202,672 | -€92,678 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€109,994 | -€202,672 | -€92,678 | -84.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.