REVIMAC: what changed
Two fiscal 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.
REVIMAC
Largest movements
- Current investments +€375,000
new in 2025: €375,000
- Cash -€342,523
down €342,523 (-76.0%), from €450,868 to €108,345
mainly Current investments (-€375,000) and Deferred charges and accrued income (-€3,406)
- Reserves +€31,039
up €31,039 (+8.9%), from €347,227 to €378,266
of which Distributable reserves: +€31,039
- Taxes +€2,960
up €2,960 (+19.9%), from €14,858 to €17,818
- Financial income +€1,803
up €1,803 (+67.7%), from €2,662 to €4,465
- Gross operating margin +€1,743
up €1,743 (+3.2%), from €53,875 to €55,618
- Financial charges +€1,307
up €1,307 (+19.4%), from €6,725 to €8,033
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 | €610,591 | €648,895 | +€38,303 | +6.3% |
| Fixed assets | 21/28 | €151,804 | €151,556 | -€248 | -0.2% |
| Tangible fixed assets | 22/27 | €150,804 | €150,556 | -€248 | -0.2% |
| Land and buildings | 22 | €148,750 | €148,750 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,054 | €1,806 | -€248 | -12.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €458,787 | €497,339 | +€38,552 | +8.4% |
| Amounts receivable within one year | 40/41 | €7,919 | €10,588 | +€2,669 | +33.7% |
| Trade receivables | 40 | €4,538 | €10,588 | +€6,050 | +133.3% |
| Other amounts receivable | 41 | €3,381 | €0 | -€3,381 | -100.0% |
| Current investments | 50/53 | - | €375,000 | +€375,000 | |
| Cash at bank and in hand | 54/58 | €450,868 | €108,345 | -€342,523 | -76.0% |
| Deferred charges and accrued income | 490/1 | €0 | €3,406 | +€3,406 | |
| Total equity and liabilities | 10/49 | €610,591 | €648,895 | +€38,303 | +6.3% |
| Equity | 10/15 | €498,073 | €529,113 | +€31,039 | +6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €347,227 | €378,266 | +€31,039 | +8.9% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €344,127 | €375,166 | +€31,039 | +9.0% |
| Profit (loss) carried forward | 14 | €132,247 | €132,247 | = | 0.0% |
| Amounts payable | 17/49 | €112,518 | €119,782 | +€7,264 | +6.5% |
| Amounts payable after more than one year | 17 | €4,500 | €4,500 | = | 0.0% |
| Other amounts payable | 178/9 | €4,500 | €4,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €104,008 | €111,233 | +€7,225 | +6.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,008 | €4,004 | +€1,996 | +99.4% |
| Taxes | 450/3 | €2,008 | €4,004 | +€1,996 | +99.4% |
| Other amounts payable | 47/48 | €102,000 | €107,229 | +€5,229 | +5.1% |
| Accrued charges and deferred income | 492/3 | €4,009 | €4,049 | +€39 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | €248 | = | 0.0% |
| Other operating charges | 640/8 | €2,750 | €2,945 | +€196 | +7.1% |
| Gross operating margin | 9900 | €53,875 | €55,618 | +€1,743 | +3.2% |
| Operating profit (loss) | 9901 | €50,878 | €52,425 | +€1,548 | +3.0% |
| Financial income | 75/76B | €2,662 | €4,465 | +€1,803 | +67.7% |
| Recurring financial income | 75 | €2,662 | €4,465 | +€1,803 | +67.7% |
| Financial charges | 65/66B | €6,725 | €8,033 | +€1,307 | +19.4% |
| Recurring financial charges | 65 | €6,725 | €8,033 | +€1,307 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €46,814 | €48,857 | +€2,043 | +4.4% |
| Income taxes | 67/77 | €14,858 | €17,818 | +€2,960 | +19.9% |
| Profit (loss) for the period | 9904 | €31,956 | €31,039 | -€917 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,956 | €31,039 | -€917 | -2.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.