REVIMA: 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.
REVIMA
Largest movements
- Tangible fixed assets +€630,795
up €630,795 (+11.0%), from €5.7m to €6.4m
- Trade debts +€900,074
new in 2025: €900,074
- Debts after one year -€161,187
down €161,187 (-8.8%), from €1.8m to €1.7m
- Short-term financial debts -€116,728
down €116,728 (-15.0%), from €778,098 to €661,370
- Other debts +€114,300
up €114,300 (+9.4%), from €1.2m to €1.3m
- Gross operating margin +€31,014
up €31,014 (+9.3%), from €333,383 to €364,397
- Other operating charges +€28,175
up €28,175 (+8941.6%), from €315 to €28,490
- Depreciation +€20,660
up €20,660 (+8.3%), from €248,546 to €269,205
- Financial charges -€11,712
down €11,712 (-7.6%), from €153,754 to €142,041
- Taxes +€7,886
up €7,886 (+147.7%), from €5,339 to €13,224
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 | €5,767,872 | €6,441,672 | +€673,800 | +11.7% |
| Fixed assets | 21/28 | €5,734,810 | €6,365,605 | +€630,795 | +11.0% |
| Tangible fixed assets | 22/27 | €5,734,810 | €6,365,605 | +€630,795 | +11.0% |
| Land and buildings | 22 | €5,734,810 | €6,365,605 | +€630,795 | +11.0% |
| Current assets | 29/58 | €33,061 | €76,067 | +€43,006 | +130.1% |
| Amounts receivable within one year | 40/41 | €23,560 | €24,802 | +€1,242 | +5.3% |
| Trade receivables | 40 | €5,560 | €6,802 | +€1,242 | +22.3% |
| Other amounts receivable | 41 | €18,000 | €18,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,501 | €3,488 | -€6,013 | -63.3% |
| Deferred charges and accrued income | 490/1 | - | €47,777 | +€47,777 | |
| Total equity and liabilities | 10/49 | €5,767,872 | €6,441,672 | +€673,800 | +11.7% |
| Equity | 10/15 | €1,481,631 | €1,421,817 | -€59,814 | -4.0% |
| Contributions | 10/11 | €190,907 | €190,907 | = | 0.0% |
| Reserves | 13 | €1,290,724 | €1,230,910 | -€59,814 | -4.6% |
| Tax-exempt reserves | 132 | €795,000 | €708,750 | -€86,250 | -10.8% |
| Distributable reserves | 133 | €495,724 | €522,160 | +€26,436 | +5.3% |
| Provisions and deferred taxes | 16 | €265,000 | €236,250 | -€28,750 | -10.8% |
| Deferred taxes | 168 | €265,000 | €236,250 | -€28,750 | -10.8% |
| Amounts payable | 17/49 | €4,021,240 | €4,783,605 | +€762,364 | +19.0% |
| Amounts payable after more than one year | 17 | €1,824,290 | €1,663,103 | -€161,187 | -8.8% |
| Financial debts | 170/4 | €1,824,290 | €1,663,103 | -€161,187 | -8.8% |
| Amounts payable within one year | 42/48 | €2,183,309 | €3,093,945 | +€910,636 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €159,622 | €161,187 | +€1,566 | +1.0% |
| Financial debts | 43 | €778,098 | €661,370 | -€116,728 | -15.0% |
| Credit institutions | 430/8 | €778,098 | €661,370 | -€116,728 | -15.0% |
| Trade debts | 44 | - | €900,074 | +€900,074 | |
| Suppliers | 440/4 | - | €900,074 | +€900,074 | |
| Taxes, remuneration and social security | 45 | €29,339 | €40,763 | +€11,424 | +38.9% |
| Taxes | 450/3 | €29,339 | €40,763 | +€11,424 | +38.9% |
| Other amounts payable | 47/48 | €1,216,250 | €1,330,550 | +€114,300 | +9.4% |
| Accrued charges and deferred income | 492/3 | €13,641 | €26,557 | +€12,916 | +94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248,546 | €269,205 | +€20,660 | +8.3% |
| Other operating charges | 640/8 | €315 | €28,490 | +€28,175 | +8941.6% |
| Gross operating margin | 9900 | €333,383 | €364,397 | +€31,014 | +9.3% |
| Operating profit (loss) | 9901 | €84,522 | €66,702 | -€17,820 | -21.1% |
| Financial charges | 65/66B | €153,754 | €142,041 | -€11,712 | -7.6% |
| Recurring financial charges | 65 | €153,754 | €142,041 | -€11,712 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€69,232 | -€75,340 | -€6,108 | -8.8% |
| Transfer from deferred taxes | 780 | €21,250 | €28,750 | +€7,500 | +35.3% |
| Income taxes | 67/77 | €5,339 | €13,224 | +€7,886 | +147.7% |
| Profit (loss) for the period | 9904 | -€53,321 | -€59,814 | -€6,493 | -12.2% |
| Transfer from tax-exempt reserves | 789 | €63,750 | €86,250 | +€22,500 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,429 | €26,436 | +€16,007 | +153.5% |
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 10 October 2026 via checked.be.