REVISAVIS: 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.
REVISAVIS
Largest movements
- Receivables within one year +€158,940
up €158,940 (+50.3%), from €315,966 to €474,905
of which Other amounts receivable: +€205,925
- Cash +€60,739
up €60,739 (+44.6%), from €136,240 to €196,979
mainly Net result for the year (+€254,599) and Receivables after one year (+€17,240)
- Tangible fixed assets +€19,682
up €19,682 (+228.8%), from €8,603 to €28,286
of which Leasing and similar rights: +€25,912
- Receivables after one year -€17,240
down €17,240 (-13.7%), from €126,284 to €109,043
- Profit (loss) carried forward +€254,599
up €254,599 (+2181.2%), from €11,672 to €266,271
- Tax, wage and social debts -€43,126
down €43,126 (-44.2%), from €97,556 to €54,429
of which Taxes: -€42,690
- Reserves -€21,000
down €21,000 (-4.8%), from €438,000 to €417,000
- Debts after one year +€13,478
up €13,478, from €0 to €13,478
- Other debts +€11,176
up €11,176 (+108.5%), from €10,300 to €21,476
- Gross operating margin +€88,259
up €88,259 (+25.1%), from €351,222 to €439,480
- Financial charges -€65,192
down €65,192 (-95.8%), from €68,053 to €2,862
- Staff costs +€38,752
up €38,752 (+71.9%), from €53,908 to €92,661
- Other operating charges -€29,392
down €29,392 (-85.4%), from €34,428 to €5,035
- Taxes +€27,194
up €27,194 (+43.4%), from €62,651 to €89,846
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €593,412 | €811,819 | +€218,406 | +36.8% |
| Fixed assets | 21/28 | €13,067 | €29,833 | +€16,766 | +128.3% |
| Intangible fixed assets | 21 | €4,363 | €1,447 | -€2,916 | -66.8% |
| Tangible fixed assets | 22/27 | €8,603 | €28,286 | +€19,682 | +228.8% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,603 | €64 | -€8,539 | -99.3% |
| Leasing and similar rights | 25 | - | €25,912 | +€25,912 | |
| Other tangible fixed assets | 26 | - | €2,309 | +€2,309 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €580,345 | €781,986 | +€201,640 | +34.7% |
| Amounts receivable after more than one year | 29 | €126,284 | €109,043 | -€17,240 | -13.7% |
| Other amounts receivable | 291 | €126,284 | €109,043 | -€17,240 | -13.7% |
| Amounts receivable within one year | 40/41 | €315,966 | €474,905 | +€158,940 | +50.3% |
| Trade receivables | 40 | €85,817 | €38,831 | -€46,986 | -54.8% |
| Other amounts receivable | 41 | €230,149 | €436,074 | +€205,925 | +89.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €136,240 | €196,979 | +€60,739 | +44.6% |
| Deferred charges and accrued income | 490/1 | €1,856 | €1,058 | -€798 | -43.0% |
| Total equity and liabilities | 10/49 | €593,412 | €811,819 | +€218,406 | +36.8% |
| Equity | 10/15 | €469,672 | €703,271 | +€233,599 | +49.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €438,000 | €417,000 | -€21,000 | -4.8% |
| Distributable reserves | 133 | €438,000 | €417,000 | -€21,000 | -4.8% |
| Profit (loss) carried forward | 14 | €11,672 | €266,271 | +€254,599 | +2181.2% |
| Amounts payable | 17/49 | €123,740 | €108,547 | -€15,193 | -12.3% |
| Amounts payable after more than one year | 17 | €0 | €13,478 | +€13,478 | |
| Financial debts | 170/4 | €0 | €13,478 | +€13,478 | |
| Amounts payable within one year | 42/48 | €123,740 | €95,069 | -€28,671 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €4,800 | -€200 | -4.0% |
| Trade debts | 44 | €10,884 | €14,364 | +€3,480 | +32.0% |
| Suppliers | 440/4 | €10,884 | €14,364 | +€3,480 | +32.0% |
| Taxes, remuneration and social security | 45 | €97,556 | €54,429 | -€43,126 | -44.2% |
| Taxes | 450/3 | €88,221 | €45,531 | -€42,690 | -48.4% |
| Remuneration and social security | 454/9 | €9,335 | €8,899 | -€436 | -4.7% |
| Other amounts payable | 47/48 | €10,300 | €21,476 | +€11,176 | +108.5% |
| Remuneration, social security and pensions | 62 | €53,908 | €92,661 | +€38,752 | +71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,490 | €8,611 | -€13,879 | -61.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,000 | +€7,000 | |
| Other operating charges | 640/8 | €34,428 | €5,035 | -€29,392 | -85.4% |
| Gross operating margin | 9900 | €351,222 | €439,480 | +€88,259 | +25.1% |
| Operating profit (loss) | 9901 | €240,396 | €326,173 | +€85,777 | +35.7% |
| Financial income | 75/76B | €11,464 | €21,134 | +€9,670 | +84.4% |
| Recurring financial income | 75 | €11,464 | €21,134 | +€9,670 | +84.4% |
| Financial charges | 65/66B | €68,053 | €2,862 | -€65,192 | -95.8% |
| Recurring financial charges | 65 | €68,053 | €2,862 | -€65,192 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €183,806 | €344,445 | +€160,639 | +87.4% |
| Income taxes | 67/77 | €62,651 | €89,846 | +€27,194 | +43.4% |
| Profit (loss) for the period | 9904 | €121,154 | €254,599 | +€133,445 | +110.1% |
| Profit (loss) for the period to be appropriated | 9905 | €121,154 | €254,599 | +€133,445 | +110.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.