REVICA: 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.
REVICA
Largest movements
- Cash +€112,296
up €112,296 (+187%), from €60,030 to €172,326
mainly Tax, wage and social debts (+€91,648) and Net result for the year (+€82,884)
- Receivables within one year +€38,658
up €38,658 (+40.9%), from €94,553 to €133,211
of which Trade receivables: +€36,047
- Deferred charges and accrued income +€19,289
up €19,289 (+6,586%), from €293 to €19,582
- Tax, wage and social debts +€91,648
up €91,648 (+38.7%), from €236,623 to €328,271
of which Remuneration and social security: +€90,393
- Profit (loss) carried forward +€82,884
up €82,884 (+53.3%), from -€155,610 to -€72,726
- Trade debts -€4,334
down €4,334 (-9.8%), from €44,260 to €39,926
- Gross operating margin +€268,544
up €268,544 (+51.0%), from €526,400 to €794,944
- Staff costs +€190,599
up €190,599 (+37.4%), from €509,400 to €699,999
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 | €155,427 | €325,615 | +€170,189 | +109% |
| Fixed assets | 21/28 | €551 | €496 | -€55 | -10.0% |
| Tangible fixed assets | 22/27 | €55 | €0 | -€55 | -100% |
| Furniture and vehicles | 24 | €55 | €0 | -€55 | -100% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €154,876 | €325,120 | +€170,244 | +110% |
| Amounts receivable within one year | 40/41 | €94,553 | €133,211 | +€38,658 | +40.9% |
| Trade receivables | 40 | €94,503 | €130,550 | +€36,047 | +38.1% |
| Other amounts receivable | 41 | €50 | €2,661 | +€2,611 | +5,217% |
| Cash at bank and in hand | 54/58 | €60,030 | €172,326 | +€112,296 | +187% |
| Deferred charges and accrued income | 490/1 | €293 | €19,582 | +€19,289 | +6,586% |
| Total equity and liabilities | 10/49 | €155,427 | €325,615 | +€170,189 | +109% |
| Equity | 10/15 | -€125,527 | -€42,643 | +€82,884 | +66.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,534 | €11,534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €9,679 | €9,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,610 | -€72,726 | +€82,884 | +53.3% |
| Amounts payable | 17/49 | €280,953 | €368,258 | +€87,305 | +31.1% |
| Amounts payable within one year | 42/48 | €280,944 | €368,258 | +€87,313 | +31.1% |
| Trade debts | 44 | €44,260 | €39,926 | -€4,334 | -9.8% |
| Suppliers | 440/4 | €44,260 | €39,926 | -€4,334 | -9.8% |
| Taxes, remuneration and social security | 45 | €236,623 | €328,271 | +€91,648 | +38.7% |
| Taxes | 450/3 | €33,383 | €34,638 | +€1,255 | +3.8% |
| Remuneration and social security | 454/9 | €203,240 | €293,633 | +€90,393 | +44.5% |
| Other amounts payable | 47/48 | €61 | €61 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100% |
| Remuneration, social security and pensions | 62 | €509,400 | €699,999 | +€190,599 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €55 | -€3 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €770 | €0 | -€770 | -100% |
| Other operating charges | 640/8 | €1,289 | €1,832 | +€544 | +42.2% |
| Non-recurring operating charges | 66A | €22,014 | €890 | -€21,124 | -96.0% |
| Gross operating margin | 9900 | €526,400 | €794,944 | +€268,544 | +51.0% |
| Operating profit (loss) | 9901 | -€7,130 | €92,168 | +€99,299 | |
| Financial income | 75/76B | - | €179 | +€179 | |
| Recurring financial income | 75 | - | €179 | +€179 | |
| Financial charges | 65/66B | €10,469 | €9,523 | -€946 | -9.0% |
| Recurring financial charges | 65 | €10,469 | €9,523 | -€946 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,599 | €82,824 | +€100,423 | |
| Income taxes | 67/77 | €64 | -€60 | -€124 | |
| Profit (loss) for the period | 9904 | -€17,663 | €82,884 | +€100,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,663 | €82,884 | +€100,547 |
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 16 October 2026 via checked.be.