REVISCHOOFS: 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.
REVISCHOOFS
Largest movements
- Cash -€33,747
down €33,747 (-17.5%), from €192,485 to €158,738
mainly Contributions, distributions and other (-€178,047) and Trade debts (-€23,774)
- Receivables within one year -€19,429
down €19,429 (-97.1%), from €20,000 to €571
- Reserves -€100,538
down €100,538 (-69.4%), from €144,886 to €44,348
- Other debts +€75,852
up €75,852 (+1,947%), from €3,896 to €79,748
- Trade debts -€23,774
down €23,774 (-94.9%), from €25,056 to €1,282
- Tax, wage and social debts -€5,686
down €5,686 (-18.1%), from €31,329 to €25,643
- Gross operating margin -€33,004
down €33,004 (-24.0%), from €137,387 to €104,383
- Taxes -€7,643
down €7,643 (-25.7%), from €29,744 to €22,101
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 | €222,167 | €168,921 | -€53,245 | -24.0% |
| Fixed assets | 21/28 | €6,894 | €7,763 | +€868 | +12.6% |
| Tangible fixed assets | 22/27 | €6,894 | €7,763 | +€868 | +12.6% |
| Plant, machinery and equipment | 23 | - | €1,796 | +€1,796 | |
| Furniture and vehicles | 24 | €6,894 | €5,967 | -€928 | -13.5% |
| Current assets | 29/58 | €215,272 | €161,159 | -€54,114 | -25.1% |
| Amounts receivable within one year | 40/41 | €20,000 | €571 | -€19,429 | -97.1% |
| Trade receivables | 40 | €20,000 | €571 | -€19,429 | -97.1% |
| Cash at bank and in hand | 54/58 | €192,485 | €158,738 | -€33,747 | -17.5% |
| Deferred charges and accrued income | 490/1 | €2,788 | €1,849 | -€938 | -33.7% |
| Total equity and liabilities | 10/49 | €222,167 | €168,921 | -€53,245 | -24.0% |
| Equity | 10/15 | €146,886 | €46,348 | -€100,538 | -68.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €144,886 | €44,348 | -€100,538 | -69.4% |
| Distributable reserves | 133 | €144,886 | €44,348 | -€100,538 | -69.4% |
| Amounts payable | 17/49 | €75,281 | €122,573 | +€47,292 | +62.8% |
| Amounts payable within one year | 42/48 | €60,281 | €106,673 | +€46,392 | +77.0% |
| Trade debts | 44 | €25,056 | €1,282 | -€23,774 | -94.9% |
| Suppliers | 440/4 | €25,056 | €1,282 | -€23,774 | -94.9% |
| Taxes, remuneration and social security | 45 | €31,329 | €25,643 | -€5,686 | -18.1% |
| Taxes | 450/3 | €31,329 | €25,643 | -€5,686 | -18.1% |
| Other amounts payable | 47/48 | €3,896 | €79,748 | +€75,852 | +1,947% |
| Accrued charges and deferred income | 492/3 | €15,000 | €15,900 | +€900 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,289 | €3,624 | -€665 | -15.5% |
| Other operating charges | 640/8 | €666 | €582 | -€85 | -12.7% |
| Gross operating margin | 9900 | €137,387 | €104,383 | -€33,004 | -24.0% |
| Operating profit (loss) | 9901 | €132,431 | €100,178 | -€32,254 | -24.4% |
| Financial income | 75/76B | €0 | €999 | +€999 | +1,248,738% |
| Recurring financial income | 75 | €0 | €999 | +€999 | +1,248,738% |
| Financial charges | 65/66B | €1,291 | €1,567 | +€276 | +21.4% |
| Recurring financial charges | 65 | €1,291 | €1,567 | +€276 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €131,141 | €99,610 | -€31,531 | -24.0% |
| Income taxes | 67/77 | €29,744 | €22,101 | -€7,643 | -25.7% |
| Profit (loss) for the period | 9904 | €101,397 | €77,509 | -€23,888 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €101,397 | €77,509 | -€23,888 | -23.6% |
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 19 October 2026 via checked.be.