REVISAT: 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.
REVISAT
Largest movements
- Cash +€22,104
up €22,104 (+143%), from €15,494 to €37,598
mainly Net result for the year (+€34,155) and Depreciation (+€8,793)
- Tangible fixed assets -€4,373
down €4,373 (-21.7%), from €20,122 to €15,748
- Receivables within one year +€3,806
up €3,806 (+32.1%), from €11,869 to €15,675
of which Trade receivables: +€2,074
- Deferred charges and accrued income -€1,626
no longer reported in 2025 (was €1,626)
- Formation expenses -€1,067
no longer reported in 2025 (was €1,067)
- Profit (loss) carried forward +€33,322
up €33,322, from -€31,795 to €1,527
- Debts after one year -€19,702
down €19,702 (-68.4%), from €28,806 to €9,104
- Short-term financial debts +€6,383
new in 2025: €6,383
- Tax, wage and social debts -€4,875
down €4,875 (-72.4%), from €6,734 to €1,859
of which Taxes: -€2,785
- Other debts +€2,820
up €2,820 (+25.4%), from €11,111 to €13,931
- Gross operating margin +€12,919
up €12,919 (+29.9%), from €43,217 to €56,136
- Taxes +€9,733
up €9,733 (+27,753%), from €35 to €9,768
- Depreciation +€3,389
up €3,389 (+62.7%), from €5,403 to €8,793
- Financial charges +€672
up €672 (+38.2%), from €1,761 to €2,433
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 | €50,177 | €69,022 | +€18,845 | +37.6% |
| Formation expenses | 20 | €1,067 | - | -€1,067 | |
| Fixed assets | 21/28 | €20,122 | €15,748 | -€4,373 | -21.7% |
| Tangible fixed assets | 22/27 | €20,122 | €15,748 | -€4,373 | -21.7% |
| Furniture and vehicles | 24 | €20,122 | €15,748 | -€4,373 | -21.7% |
| Current assets | 29/58 | €28,989 | €53,273 | +€24,285 | +83.8% |
| Amounts receivable within one year | 40/41 | €11,869 | €15,675 | +€3,806 | +32.1% |
| Trade receivables | 40 | €11,869 | €13,943 | +€2,074 | +17.5% |
| Other amounts receivable | 41 | - | €1,732 | +€1,732 | |
| Cash at bank and in hand | 54/58 | €15,494 | €37,598 | +€22,104 | +143% |
| Deferred charges and accrued income | 490/1 | €1,626 | - | -€1,626 | |
| Total equity and liabilities | 10/49 | €50,177 | €69,022 | +€18,845 | +37.6% |
| Equity | 10/15 | -€6,795 | €26,527 | +€33,322 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,795 | €1,527 | +€33,322 | |
| Amounts payable | 17/49 | €56,972 | €42,495 | -€14,478 | -25.4% |
| Amounts payable after more than one year | 17 | €28,806 | €9,104 | -€19,702 | -68.4% |
| Financial debts | 170/4 | €28,806 | €9,104 | -€19,702 | -68.4% |
| Amounts payable within one year | 42/48 | €27,428 | €33,276 | +€5,849 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €4,471 | €4,702 | +€231 | +5.2% |
| Financial debts | 43 | - | €6,383 | +€6,383 | |
| Credit institutions | 430/8 | - | €6,383 | +€6,383 | |
| Trade debts | 44 | €5,112 | €6,402 | +€1,290 | +25.2% |
| Suppliers | 440/4 | €5,112 | €6,402 | +€1,290 | +25.2% |
| Taxes, remuneration and social security | 45 | €6,734 | €1,859 | -€4,875 | -72.4% |
| Taxes | 450/3 | €4,643 | €1,859 | -€2,785 | -60.0% |
| Remuneration and social security | 454/9 | €2,091 | - | -€2,091 | |
| Other amounts payable | 47/48 | €11,111 | €13,931 | +€2,820 | +25.4% |
| Accrued charges and deferred income | 492/3 | €738 | €114 | -€624 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,403 | €8,793 | +€3,389 | +62.7% |
| Other operating charges | 640/8 | €594 | €1,056 | +€463 | +77.9% |
| Gross operating margin | 9900 | €43,217 | €56,136 | +€12,919 | +29.9% |
| Operating profit (loss) | 9901 | €37,220 | €46,287 | +€9,067 | +24.4% |
| Financial income | 75/76B | €1 | €69 | +€69 | +11,447% |
| Recurring financial income | 75 | €1 | €69 | +€69 | +11,447% |
| Financial charges | 65/66B | €1,761 | €2,433 | +€672 | +38.2% |
| Recurring financial charges | 65 | €1,761 | €2,433 | +€672 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | €35,460 | €43,923 | +€8,463 | +23.9% |
| Income taxes | 67/77 | €35 | €9,768 | +€9,733 | +27,753% |
| Profit (loss) for the period | 9904 | €35,425 | €34,155 | -€1,269 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,425 | €34,155 | -€1,269 | -3.6% |
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 21 October 2026 via checked.be.