Reversity: 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.
Reversity
Largest movements
- Receivables within one year +€118,143
up €118,143 (+3445.1%), from €3,429 to €121,572
of which Trade receivables: +€97,215
- Cash -€55,335
down €55,335 (-31.0%), from €178,336 to €123,001
mainly Receivables within one year (-€118,143) and Tax, wage and social debts (-€26,595)
- Profit (loss) carried forward +€51,423
no longer reported in 2026 (was -€51,423)
- Reserves +€43,746
up €43,746 (+36.5%), from €120,000 to €163,746
of which Distributable reserves: +€43,746
- Tax, wage and social debts -€26,595
down €26,595 (-73.0%), from €36,419 to €9,823
of which Taxes: -€30,595
- Other debts -€6,167
down €6,167 (-10.6%), from €57,995 to €51,828
- Gross operating margin +€196,998
up €196,998, from -€93,688 to €103,310
- Taxes +€3,291
up €3,291 (+721.2%), from €456 to €3,748
- Other operating charges +€1,919
up €1,919 (+197.4%), from €972 to €2,891
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,350 | €247,626 | +€64,275 | +35.1% |
| Fixed assets | 21/28 | - | €1,226 | +€1,226 | |
| Tangible fixed assets | 22/27 | - | €1,226 | +€1,226 | |
| Other tangible fixed assets | 26 | - | €1,226 | +€1,226 | |
| Current assets | 29/58 | €183,350 | €246,399 | +€63,049 | +34.4% |
| Amounts receivable within one year | 40/41 | €3,429 | €121,572 | +€118,143 | +3445.1% |
| Trade receivables | 40 | €3,104 | €100,320 | +€97,215 | +3131.6% |
| Other amounts receivable | 41 | €325 | €21,252 | +€20,927 | +6439.6% |
| Cash at bank and in hand | 54/58 | €178,336 | €123,001 | -€55,335 | -31.0% |
| Deferred charges and accrued income | 490/1 | €1,585 | €1,826 | +€241 | +15.2% |
| Total equity and liabilities | 10/49 | €183,350 | €247,626 | +€64,275 | +35.1% |
| Equity | 10/15 | €87,177 | €182,346 | +€95,169 | +109.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,000 | €163,746 | +€43,746 | +36.5% |
| Tax-exempt reserves | 132 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | - | €43,746 | +€43,746 | |
| Profit (loss) carried forward | 14 | -€51,423 | - | +€51,423 | |
| Amounts payable | 17/49 | €96,173 | €65,280 | -€30,894 | -32.1% |
| Amounts payable within one year | 42/48 | €96,173 | €65,280 | -€30,894 | -32.1% |
| Trade debts | 44 | €1,760 | €3,629 | +€1,869 | +106.2% |
| Suppliers | 440/4 | €1,760 | €3,629 | +€1,869 | +106.2% |
| Taxes, remuneration and social security | 45 | €36,419 | €9,823 | -€26,595 | -73.0% |
| Taxes | 450/3 | €36,419 | €5,823 | -€30,595 | -84.0% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €57,995 | €51,828 | -€6,167 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €307 | +€307 | |
| Other operating charges | 640/8 | €972 | €2,891 | +€1,919 | +197.4% |
| Gross operating margin | 9900 | -€93,688 | €103,310 | +€196,998 | |
| Operating profit (loss) | 9901 | -€94,660 | €100,112 | +€194,772 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €206 | €1,196 | +€990 | +479.7% |
| Recurring financial charges | 65 | €206 | €1,196 | +€990 | +479.7% |
| Profit (loss) for the period before taxes | 9903 | -€94,866 | €98,916 | +€193,782 | |
| Income taxes | 67/77 | €456 | €3,748 | +€3,291 | +721.2% |
| Profit (loss) for the period | 9904 | -€95,322 | €95,169 | +€190,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€95,322 | €95,169 | +€190,491 |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.