REVICE: 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.
REVICE
Largest movements
- Tangible fixed assets -€13,365
down €13,365 (-41.0%), from €32,561 to €19,196
of which Furniture and vehicles: -€12,622
- Receivables within one year +€7,609
up €7,609 (+81.1%), from €9,379 to €16,988
of which Trade receivables: +€6,909
- Cash -€2,807
down €2,807 (-15.5%), from €18,090 to €15,282
mainly Contributions, distributions and other (-€34,118) and Current portion of long-term debt (-€10,840)
- Other debts +€16,901
up €16,901 (+183.1%), from €9,231 to €26,131
- Current portion of long-term debt -€10,840
down €10,840 (-66.3%), from €16,342 to €5,502
- Reserves -€7,880
down €7,880 (-49.3%), from €15,994 to €8,114
- Debts after one year -€5,502
down €5,502 (-100.0%), from €5,502 to €0
- Tax, wage and social debts -€2,577
down €2,577 (-20.1%), from €12,823 to €10,247
- Gross operating margin +€15,845
up €15,845 (+42.5%), from €37,317 to €53,161
- Write-downs -€6,600
down €6,600 (-66.7%), from €9,900 to €3,300
- Taxes +€3,664
up €3,664 (+82.8%), from €4,423 to €8,087
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.
Cash bridge derived
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 | €61,657 | €53,190 | -€8,467 | -13.7% |
| Fixed assets | 21/28 | €32,561 | €19,196 | -€13,365 | -41.0% |
| Tangible fixed assets | 22/27 | €32,561 | €19,196 | -€13,365 | -41.0% |
| Plant, machinery and equipment | 23 | €3,175 | €2,432 | -€743 | -23.4% |
| Furniture and vehicles | 24 | €29,387 | €16,764 | -€12,622 | -43.0% |
| Current assets | 29/58 | €29,095 | €33,994 | +€4,899 | +16.8% |
| Amounts receivable within one year | 40/41 | €9,379 | €16,988 | +€7,609 | +81.1% |
| Trade receivables | 40 | €9,379 | €16,288 | +€6,909 | +73.7% |
| Other amounts receivable | 41 | €0 | €700 | +€700 | |
| Cash at bank and in hand | 54/58 | €18,090 | €15,282 | -€2,807 | -15.5% |
| Deferred charges and accrued income | 490/1 | €1,627 | €1,724 | +€97 | +5.9% |
| Total equity and liabilities | 10/49 | €61,657 | €53,190 | -€8,467 | -13.7% |
| Equity | 10/15 | €16,994 | €9,114 | -€7,880 | -46.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,994 | €8,114 | -€7,880 | -49.3% |
| Distributable reserves | 133 | €15,994 | €8,114 | -€7,880 | -49.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €44,663 | €44,076 | -€586 | -1.3% |
| Amounts payable after more than one year | 17 | €5,502 | €0 | -€5,502 | -100.0% |
| Financial debts | 170/4 | €5,502 | €0 | -€5,502 | -100.0% |
| Amounts payable within one year | 42/48 | €39,160 | €44,076 | +€4,916 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €16,342 | €5,502 | -€10,840 | -66.3% |
| Trade debts | 44 | €764 | €2,196 | +€1,432 | +187.5% |
| Suppliers | 440/4 | €764 | €2,196 | +€1,432 | +187.5% |
| Taxes, remuneration and social security | 45 | €12,823 | €10,247 | -€2,577 | -20.1% |
| Taxes | 450/3 | €12,823 | €10,247 | -€2,577 | -20.1% |
| Other amounts payable | 47/48 | €9,231 | €26,131 | +€16,901 | +183.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,365 | €13,365 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,900 | €3,300 | -€6,600 | -66.7% |
| Other operating charges | 640/8 | €905 | €1,187 | +€282 | +31.2% |
| Gross operating margin | 9900 | €37,317 | €53,161 | +€15,845 | +42.5% |
| Operating profit (loss) | 9901 | €13,146 | €35,309 | +€22,163 | +168.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €610 | €984 | +€375 | +61.5% |
| Recurring financial charges | 65 | €610 | €984 | +€375 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €12,537 | €34,325 | +€21,787 | +173.8% |
| Income taxes | 67/77 | €4,423 | €8,087 | +€3,664 | +82.8% |
| Profit (loss) for the period | 9904 | €8,114 | €26,237 | +€18,123 | +223.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,114 | €26,237 | +€18,123 | +223.4% |
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 9 October 2026 via checked.be.