REVISE-IT: 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.
REVISE-IT
Largest movements
- Cash -€19,788
down €19,788 (-26.2%), from €75,623 to €55,835
mainly Contributions, distributions and other (-€85,026) and Debts after one year (-€4,607)
- Tangible fixed assets -€4,616
down €4,616 (-22.6%), from €20,443 to €15,827
of which Furniture and vehicles: -€3,659
- Profit (loss) carried forward -€60,295
no longer reported in 2025 (was €60,295)
- Other debts +€39,353
up €39,353 (+58.0%), from €67,891 to €107,244
- Debts after one year -€4,607
down €4,607 (-79.5%), from €5,796 to €1,189
- Trade debts +€3,353
up €3,353 (+82.7%), from €4,055 to €7,408
- Gross operating margin +€21,953
up €21,953 (+77.1%), from €28,489 to €50,443
- Other operating charges +€7,580
up €7,580 (+691%), from €1,097 to €8,676
- Taxes +€2,583
up €2,583 (+60.3%), from €4,282 to €6,864
- Financial charges +€2,009
up €2,009 (+129%), from €1,563 to €3,572
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 | €176,525 | €153,435 | -€23,091 | -13.1% |
| Fixed assets | 21/28 | €20,541 | €15,925 | -€4,616 | -22.5% |
| Tangible fixed assets | 22/27 | €20,443 | €15,827 | -€4,616 | -22.6% |
| Plant, machinery and equipment | 23 | €4,791 | €3,834 | -€957 | -20.0% |
| Furniture and vehicles | 24 | €15,651 | €11,992 | -€3,659 | -23.4% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €155,985 | €137,510 | -€18,475 | -11.8% |
| Amounts receivable within one year | 40/41 | €79,332 | €81,035 | +€1,703 | +2.1% |
| Trade receivables | 40 | €77,114 | €75,181 | -€1,933 | -2.5% |
| Other amounts receivable | 41 | €2,218 | €5,854 | +€3,636 | +164% |
| Cash at bank and in hand | 54/58 | €75,623 | €55,835 | -€19,788 | -26.2% |
| Deferred charges and accrued income | 490/1 | €1,029 | €640 | -€390 | -37.9% |
| Total equity and liabilities | 10/49 | €176,525 | €153,435 | -€23,091 | -13.1% |
| Equity | 10/15 | €80,755 | €20,460 | -€60,295 | -74.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,295 | - | -€60,295 | |
| Amounts payable | 17/49 | €95,771 | €132,975 | +€37,204 | +38.8% |
| Amounts payable after more than one year | 17 | €5,796 | €1,189 | -€4,607 | -79.5% |
| Financial debts | 170/4 | €5,796 | €1,189 | -€4,607 | -79.5% |
| Amounts payable within one year | 42/48 | €89,975 | €131,715 | +€41,740 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €4,374 | €4,607 | +€233 | +5.3% |
| Trade debts | 44 | €4,055 | €7,408 | +€3,353 | +82.7% |
| Suppliers | 440/4 | €4,055 | €7,408 | +€3,353 | +82.7% |
| Taxes, remuneration and social security | 45 | €13,654 | €12,456 | -€1,199 | -8.8% |
| Taxes | 450/3 | €11,279 | €9,969 | -€1,310 | -11.6% |
| Remuneration and social security | 454/9 | €2,376 | €2,487 | +€111 | +4.7% |
| Other amounts payable | 47/48 | €67,891 | €107,244 | +€39,353 | +58.0% |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,463 | €6,598 | +€136 | +2.1% |
| Other operating charges | 640/8 | €1,097 | €8,676 | +€7,580 | +691% |
| Gross operating margin | 9900 | €28,489 | €50,443 | +€21,953 | +77.1% |
| Operating profit (loss) | 9901 | €20,930 | €35,168 | +€14,238 | +68.0% |
| Financial charges | 65/66B | €1,563 | €3,572 | +€2,009 | +129% |
| Recurring financial charges | 65 | €1,563 | €3,572 | +€2,009 | +129% |
| Profit (loss) for the period before taxes | 9903 | €19,367 | €31,596 | +€12,229 | +63.1% |
| Income taxes | 67/77 | €4,282 | €6,864 | +€2,583 | +60.3% |
| Profit (loss) for the period | 9904 | €15,086 | €24,731 | +€9,646 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,086 | €24,731 | +€9,646 | +63.9% |
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 18 October 2026 via checked.be.