REVIVE BUSINESS: 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.
REVIVE BUSINESS
Largest movements
- Receivables after one year -€80,000
down €80,000 (-40.0%), from €200,000 to €120,000
- Tangible fixed assets -€33,393
down €33,393 (-24.2%), from €137,716 to €104,323
- Cash +€15,621
up €15,621 (+609%), from €2,566 to €18,188
mainly Receivables after one year (+€80,000) and Depreciation (+€33,071)
- Receivables within one year -€9,625
down €9,625 (-18.4%), from €52,256 to €42,631
of which Trade receivables: -€9,917
- Reserves -€96,441
down €96,441 (-35.8%), from €269,480 to €173,039
- Current portion of long-term debt -€13,230
down €13,230 (-37.6%), from €35,168 to €21,937
- Other debts +€12,879
up €12,879 (+77.9%), from €16,530 to €29,408
- Debts after one year -€8,474
down €8,474 (-25.6%), from €33,070 to €24,595
- Gross operating margin +€16,418
up €16,418 (+29.8%), from €55,080 to €71,497
- Financial income -€9,208
down €9,208 (-82.7%), from €11,128 to €1,920
of which Non-recurring financial income: -€8,248
- Financial charges +€3,889
up €3,889 (+213%), from €1,829 to €5,718
of which Financial charges: +€3,592
- Taxes +€1,172
up €1,172 (+12.4%), from €9,465 to €10,637
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 | €394,070 | €286,425 | -€107,645 | -27.3% |
| Fixed assets | 21/28 | €137,716 | €104,323 | -€33,393 | -24.2% |
| Tangible fixed assets | 22/27 | €137,716 | €104,323 | -€33,393 | -24.2% |
| Land and buildings | 22 | €9,800 | €4,900 | -€4,900 | -50.0% |
| Plant, machinery and equipment | 23 | €4,481 | €2,152 | -€2,329 | -52.0% |
| Furniture and vehicles | 24 | €46,856 | €32,776 | -€14,080 | -30.0% |
| Other tangible fixed assets | 26 | €76,579 | €64,495 | -€12,084 | -15.8% |
| Current assets | 29/58 | €256,354 | €182,102 | -€74,252 | -29.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €120,000 | -€80,000 | -40.0% |
| Other amounts receivable | 291 | €200,000 | €120,000 | -€80,000 | -40.0% |
| Amounts receivable within one year | 40/41 | €52,256 | €42,631 | -€9,625 | -18.4% |
| Trade receivables | 40 | €47,214 | €37,298 | -€9,917 | -21.0% |
| Other amounts receivable | 41 | €5,042 | €5,333 | +€292 | +5.8% |
| Cash at bank and in hand | 54/58 | €2,566 | €18,188 | +€15,621 | +609% |
| Deferred charges and accrued income | 490/1 | €1,532 | €1,284 | -€248 | -16.2% |
| Total equity and liabilities | 10/49 | €394,070 | €286,425 | -€107,645 | -27.3% |
| Equity | 10/15 | €275,680 | €179,239 | -€96,441 | -35.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €269,480 | €173,039 | -€96,441 | -35.8% |
| Distributable reserves | 133 | €269,480 | €173,039 | -€96,441 | -35.8% |
| Amounts payable | 17/49 | €118,390 | €107,186 | -€11,204 | -9.5% |
| Amounts payable after more than one year | 17 | €33,070 | €24,595 | -€8,474 | -25.6% |
| Financial debts | 170/4 | €33,070 | €24,595 | -€8,474 | -25.6% |
| Amounts payable within one year | 42/48 | €83,820 | €80,834 | -€2,986 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €35,168 | €21,937 | -€13,230 | -37.6% |
| Trade debts | 44 | €4,339 | €1,746 | -€2,593 | -59.8% |
| Suppliers | 440/4 | €4,339 | €1,746 | -€2,593 | -59.8% |
| Taxes, remuneration and social security | 45 | €27,784 | €27,743 | -€41 | -0.1% |
| Taxes | 450/3 | €20,705 | €17,852 | -€2,853 | -13.8% |
| Remuneration and social security | 454/9 | €7,079 | €9,891 | +€2,812 | +39.7% |
| Other amounts payable | 47/48 | €16,530 | €29,408 | +€12,879 | +77.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,757 | +€257 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,898 | €33,071 | +€173 | +0.5% |
| Other operating charges | 640/8 | €2,431 | €2,323 | -€108 | -4.5% |
| Gross operating margin | 9900 | €55,080 | €71,497 | +€16,418 | +29.8% |
| Operating profit (loss) | 9901 | €19,751 | €36,104 | +€16,353 | +82.8% |
| Financial income | 75/76B | €11,128 | €1,920 | -€9,208 | -82.7% |
| Recurring financial income | 75 | €2,880 | €1,920 | -€960 | -33.3% |
| Non-recurring financial income | 76B | €8,248 | - | -€8,248 | |
| Financial charges | 65/66B | €1,829 | €5,718 | +€3,889 | +213% |
| Recurring financial charges | 65 | €1,829 | €5,421 | +€3,592 | +196% |
| Non-recurring financial charges | 66B | - | €297 | +€297 | |
| Profit (loss) for the period before taxes | 9903 | €29,050 | €32,306 | +€3,256 | +11.2% |
| Income taxes | 67/77 | €9,465 | €10,637 | +€1,172 | +12.4% |
| Profit (loss) for the period | 9904 | €19,585 | €21,669 | +€2,084 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,585 | €21,669 | +€2,084 | +10.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.