Revista: 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.
Revista
Largest movements
- Receivables within one year +€36,465
up €36,465 (+59.7%), from €61,092 to €97,557
of which Trade receivables: +€33,739
- Cash -€9,815
down €9,815 (-14.7%), from €66,725 to €56,911
mainly Contributions, distributions and other (-€43,600) and Receivables within one year (-€36,465)
- Other debts +€24,764
up €24,764 (+71.5%), from €34,617 to €59,381
- Tax, wage and social debts -€19,571
down €19,571 (-67.7%), from €28,902 to €9,331
of which Remuneration and social security: -€11,650
- Reserves +€14,339
up €14,339 (+25.9%), from €55,287 to €69,625
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Trade debts -€6,517
down €6,517 (-49.4%), from €13,184 to €6,667
- Staff costs -€33,432
down €33,432 (-35.0%), from €95,437 to €62,004
- Taxes +€14,468
up €14,468 (+135.2%), from €10,704 to €25,171
- Gross operating margin +€7,680
up €7,680 (+5.0%), from €154,654 to €162,335
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 | €138,190 | €163,604 | +€25,414 | +18.4% |
| Fixed assets | 21/28 | €10,007 | €8,847 | -€1,160 | -11.6% |
| Tangible fixed assets | 22/27 | €7,757 | €6,597 | -€1,160 | -14.9% |
| Plant, machinery and equipment | 23 | €950 | €0 | -€950 | -100.0% |
| Furniture and vehicles | 24 | €6,807 | €6,597 | -€210 | -3.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €128,183 | €154,757 | +€26,574 | +20.7% |
| Amounts receivable within one year | 40/41 | €61,092 | €97,557 | +€36,465 | +59.7% |
| Trade receivables | 40 | €58,079 | €91,818 | +€33,739 | +58.1% |
| Other amounts receivable | 41 | €3,012 | €5,739 | +€2,726 | +90.5% |
| Cash at bank and in hand | 54/58 | €66,725 | €56,911 | -€9,815 | -14.7% |
| Deferred charges and accrued income | 490/1 | €366 | €290 | -€77 | -20.9% |
| Total equity and liabilities | 10/49 | €138,190 | €163,604 | +€25,414 | +18.4% |
| Equity | 10/15 | €61,487 | €88,225 | +€26,739 | +43.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €55,287 | €69,625 | +€14,339 | +25.9% |
| Distributable reserves | 133 | €55,287 | €69,625 | +€14,339 | +25.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,703 | €75,379 | -€1,324 | -1.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €76,703 | €75,379 | -€1,324 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €13,184 | €6,667 | -€6,517 | -49.4% |
| Suppliers | 440/4 | €13,184 | €6,667 | -€6,517 | -49.4% |
| Taxes, remuneration and social security | 45 | €28,902 | €9,331 | -€19,571 | -67.7% |
| Taxes | 450/3 | €17,252 | €9,331 | -€7,921 | -45.9% |
| Remuneration and social security | 454/9 | €11,650 | €0 | -€11,650 | -100.0% |
| Other amounts payable | 47/48 | €34,617 | €59,381 | +€24,764 | +71.5% |
| Non-recurring operating income | 76A | - | €80,000 | +€80,000 | |
| Remuneration, social security and pensions | 62 | €95,437 | €62,004 | -€33,432 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,196 | €3,192 | -€1,005 | -23.9% |
| Other operating charges | 640/8 | €1,108 | €1,125 | +€17 | +1.5% |
| Non-recurring operating charges | 66A | €8,430 | €293 | -€8,137 | -96.5% |
| Gross operating margin | 9900 | €154,654 | €162,335 | +€7,680 | +5.0% |
| Operating profit (loss) | 9901 | €45,483 | €95,721 | +€50,237 | +110.5% |
| Financial income | 75/76B | €70 | €200 | +€130 | +186.4% |
| Recurring financial income | 75 | €70 | €200 | +€130 | +186.0% |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €408 | €411 | +€3 | +0.6% |
| Recurring financial charges | 65 | €408 | €411 | +€3 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €45,145 | €95,510 | +€50,365 | +111.6% |
| Income taxes | 67/77 | €10,704 | €25,171 | +€14,468 | +135.2% |
| Profit (loss) for the period | 9904 | €34,441 | €70,339 | +€35,897 | +104.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,441 | €70,339 | +€35,897 | +104.2% |
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 12 October 2026 via checked.be.