Revisor'l: 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.
Revisor'l
Largest movements
- Cash +€43,791
up €43,791 (+157.5%), from €27,802 to €71,593
mainly Net result for the year (+€27,571) and Receivables within one year (+€14,165)
- Receivables within one year -€14,165
down €14,165 (-81.5%), from €17,389 to €3,224
of which Trade receivables: -€12,328
- Tangible fixed assets -€1,772
down €1,772 (-21.2%), from €8,353 to €6,581
of which Plant, machinery and equipment: -€1,384
- Profit (loss) carried forward +€66,712
up €66,712 (+4748.2%), from €1,405 to €68,117
- Reserves -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Trade debts +€1,115
up €1,115 (+758.8%), from €147 to €1,262
- Tax, wage and social debts +€923
up €923 (+9.6%), from €9,591 to €10,514
of which Taxes: +€923
- Gross operating margin +€3,254
up €3,254 (+9.3%), from €34,915 to €38,169
- Taxes +€603
up €603 (+10.7%), from €5,653 to €6,256
- Depreciation +€404
up €404 (+15.7%), from €2,573 to €2,977
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 | €54,113 | €81,893 | +€27,780 | +51.3% |
| Formation expenses | 20 | €226 | €153 | -€73 | -32.5% |
| Fixed assets | 21/28 | €8,444 | €6,671 | -€1,773 | -21.0% |
| Tangible fixed assets | 22/27 | €8,353 | €6,581 | -€1,772 | -21.2% |
| Plant, machinery and equipment | 23 | €6,771 | €5,387 | -€1,384 | -20.4% |
| Furniture and vehicles | 24 | €1,115 | €782 | -€333 | -29.9% |
| Other tangible fixed assets | 26 | €467 | €412 | -€55 | -11.8% |
| Financial fixed assets | 28 | €91 | €91 | -€0 | -0.2% |
| Current assets | 29/58 | €45,443 | €75,069 | +€29,626 | +65.2% |
| Amounts receivable within one year | 40/41 | €17,389 | €3,224 | -€14,165 | -81.5% |
| Trade receivables | 40 | €12,328 | €0 | -€12,328 | -100.0% |
| Other amounts receivable | 41 | €5,061 | €3,224 | -€1,837 | -36.3% |
| Cash at bank and in hand | 54/58 | €27,802 | €71,593 | +€43,791 | +157.5% |
| Deferred charges and accrued income | 490/1 | €252 | €252 | = | 0.0% |
| Total equity and liabilities | 10/49 | €54,113 | €81,893 | +€27,780 | +51.3% |
| Equity | 10/15 | €43,405 | €70,117 | +€26,712 | +61.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €0 | -€40,000 | -100.0% |
| Distributable reserves | 133 | €40,000 | €0 | -€40,000 | -100.0% |
| Profit (loss) carried forward | 14 | €1,405 | €68,117 | +€66,712 | +4748.2% |
| Amounts payable | 17/49 | €10,708 | €11,776 | +€1,068 | +10.0% |
| Amounts payable within one year | 42/48 | €10,113 | €11,776 | +€1,663 | +16.4% |
| Trade debts | 44 | €147 | €1,262 | +€1,115 | +758.8% |
| Suppliers | 440/4 | €147 | €1,262 | +€1,115 | +758.8% |
| Taxes, remuneration and social security | 45 | €9,591 | €10,514 | +€923 | +9.6% |
| Taxes | 450/3 | €9,591 | €10,514 | +€923 | +9.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €375 | €0 | -€375 | -100.0% |
| Accrued charges and deferred income | 492/3 | €595 | €0 | -€595 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,573 | €2,977 | +€404 | +15.7% |
| Other operating charges | 640/8 | €1,039 | €769 | -€270 | -26.0% |
| Gross operating margin | 9900 | €34,915 | €38,169 | +€3,254 | +9.3% |
| Operating profit (loss) | 9901 | €31,303 | €34,423 | +€3,120 | +10.0% |
| Financial income | 75/76B | €0 | €166 | +€166 | |
| Recurring financial income | 75 | €0 | €166 | +€166 | |
| Financial charges | 65/66B | €930 | €761 | -€169 | -18.1% |
| Recurring financial charges | 65 | €930 | €761 | -€169 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €30,373 | €33,827 | +€3,454 | +11.4% |
| Income taxes | 67/77 | €5,653 | €6,256 | +€603 | +10.7% |
| Profit (loss) for the period | 9904 | €24,720 | €27,571 | +€2,851 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,720 | €27,571 | +€2,851 | +11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.