REVÊTEMENT: 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.
REVÊTEMENT
Largest movements
- Tangible fixed assets -€14,759
no longer reported in 2025 (was €14,759)
- Receivables within one year -€10,208
down €10,208 (-92.8%), from €10,998 to €790
- Cash -€1,496
down €1,496 (-32.4%), from €4,611 to €3,115
mainly Trade debts (-€18,305) and Other debts (-€9,015)
- Trade debts -€18,305
down €18,305 (-99.3%), from €18,433 to €127
- Other debts -€9,015
down €9,015 (-74.0%), from €12,178 to €3,163
- Tax, wage and social debts +€1,541
up €1,541 (+100%), from €1,540 to €3,081
- Profit (loss) carried forward -€683
down €683 (-18.1%), from -€3,783 to -€4,467
- Gross operating margin +€10,423
up €10,423, from -€929 to €9,494
- Other operating charges +€9,315
up €9,315 (+1,665%), from €560 to €9,874
- Depreciation -€4,741
no longer reported in 2025 (was €4,741)
- Financial charges +€137
up €137 (+92.8%), from €148 to €286
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 | €30,367 | €3,905 | -€26,462 | -87.1% |
| Fixed assets | 21/28 | €14,759 | - | -€14,759 | |
| Tangible fixed assets | 22/27 | €14,759 | - | -€14,759 | |
| Furniture and vehicles | 24 | €14,759 | - | -€14,759 | |
| Current assets | 29/58 | €15,608 | €3,905 | -€11,703 | -75.0% |
| Amounts receivable within one year | 40/41 | €10,998 | €790 | -€10,208 | -92.8% |
| Trade receivables | 40 | €10,998 | €790 | -€10,208 | -92.8% |
| Cash at bank and in hand | 54/58 | €4,611 | €3,115 | -€1,496 | -32.4% |
| Total equity and liabilities | 10/49 | €30,367 | €3,905 | -€26,462 | -87.1% |
| Equity | 10/15 | -€1,783 | -€2,467 | -€683 | -38.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,783 | -€4,467 | -€683 | -18.1% |
| Amounts payable | 17/49 | €32,150 | €6,372 | -€25,779 | -80.2% |
| Amounts payable within one year | 42/48 | €32,150 | €6,372 | -€25,779 | -80.2% |
| Trade debts | 44 | €18,433 | €127 | -€18,305 | -99.3% |
| Suppliers | 440/4 | €18,433 | €127 | -€18,305 | -99.3% |
| Taxes, remuneration and social security | 45 | €1,540 | €3,081 | +€1,541 | +100% |
| Taxes | 450/3 | €1,540 | €3,081 | +€1,541 | +100% |
| Other amounts payable | 47/48 | €12,178 | €3,163 | -€9,015 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,741 | - | -€4,741 | |
| Other operating charges | 640/8 | €560 | €9,874 | +€9,315 | +1,665% |
| Gross operating margin | 9900 | -€929 | €9,494 | +€10,423 | |
| Operating profit (loss) | 9901 | -€6,230 | -€380 | +€5,849 | +93.9% |
| Financial charges | 65/66B | €148 | €286 | +€137 | +92.8% |
| Recurring financial charges | 65 | €148 | €286 | +€137 | +92.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,378 | -€666 | +€5,712 | +89.6% |
| Income taxes | 67/77 | €102 | €18 | -€84 | -82.8% |
| Profit (loss) for the period | 9904 | -€6,480 | -€683 | +€5,796 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,480 | -€683 | +€5,796 | +89.5% |
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 30 October 2026 via checked.be.