REVOLUSUN: 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.
REVOLUSUN
Largest movements
- Cash -€23,242
down €23,242 (-34.6%), from €67,264 to €44,022
mainly Other debts (-€43,183) and Contributions, distributions and other (-€25,648)
- Tangible fixed assets -€10,713
down €10,713 (-36.0%), from €29,723 to €19,010
of which Plant, machinery and equipment: -€6,664
- Receivables within one year -€3,900
down €3,900 (-10.5%), from €37,232 to €33,332
of which Trade receivables: -€5,455
- Other debts -€43,183
down €43,183 (-62.7%), from €68,831 to €25,648
- Tax, wage and social debts +€10,881
up €10,881 (+227%), from €4,795 to €15,677
of which Taxes: +€9,028
- Current portion of long-term debt -€6,132
down €6,132 (-57.8%), from €10,612 to €4,480
- Debts after one year -€4,480
no longer reported in 2024 (was €4,480)
- Trade debts +€3,875
up €3,875 (+53.6%), from €7,233 to €11,108
- Other operating charges -€67,815
down €67,815 (-98.1%), from €69,099 to €1,284
- Write-downs +€36,903
no longer reported in 2024 (was -€36,903)
- Gross operating margin +€6,885
up €6,885 (+7.1%), from €96,524 to €103,409
- Staff costs +€6,418
up €6,418 (+13.3%), from €48,430 to €54,848
- Taxes -€3,303
down €3,303 (-24.9%), from €13,285 to €9,981
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,352 | €99,313 | -€39,039 | -28.2% |
| Fixed assets | 21/28 | €29,736 | €19,024 | -€10,713 | -36.0% |
| Tangible fixed assets | 22/27 | €29,723 | €19,010 | -€10,713 | -36.0% |
| Plant, machinery and equipment | 23 | €23,814 | €17,150 | -€6,664 | -28.0% |
| Furniture and vehicles | 24 | €5,909 | €1,861 | -€4,048 | -68.5% |
| Financial fixed assets | 28 | €13 | €13 | = | 0.0% |
| Current assets | 29/58 | €108,616 | €80,289 | -€28,326 | -26.1% |
| Amounts receivable within one year | 40/41 | €37,232 | €33,332 | -€3,900 | -10.5% |
| Trade receivables | 40 | €26,521 | €21,065 | -€5,455 | -20.6% |
| Other amounts receivable | 41 | €10,711 | €12,266 | +€1,555 | +14.5% |
| Cash at bank and in hand | 54/58 | €67,264 | €44,022 | -€23,242 | -34.6% |
| Deferred charges and accrued income | 490/1 | €4,120 | €2,936 | -€1,184 | -28.7% |
| Total equity and liabilities | 10/49 | €138,352 | €99,313 | -€39,039 | -28.2% |
| Equity | 10/15 | €42,401 | €42,401 | = | 0.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €36,101 | €36,101 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,211 | €34,211 | = | 0.0% |
| Amounts payable | 17/49 | €95,951 | €56,912 | -€39,039 | -40.7% |
| Amounts payable after more than one year | 17 | €4,480 | - | -€4,480 | |
| Financial debts | 170/4 | €4,480 | - | -€4,480 | |
| Amounts payable within one year | 42/48 | €91,471 | €56,912 | -€34,559 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €10,612 | €4,480 | -€6,132 | -57.8% |
| Trade debts | 44 | €7,233 | €11,108 | +€3,875 | +53.6% |
| Suppliers | 440/4 | €7,233 | €11,108 | +€3,875 | +53.6% |
| Taxes, remuneration and social security | 45 | €4,795 | €15,677 | +€10,881 | +227% |
| Taxes | 450/3 | €1,001 | €10,029 | +€9,028 | +902% |
| Remuneration and social security | 454/9 | €3,794 | €5,648 | +€1,854 | +48.9% |
| Other amounts payable | 47/48 | €68,831 | €25,648 | -€43,183 | -62.7% |
| Remuneration, social security and pensions | 62 | €48,430 | €54,848 | +€6,418 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,522 | €11,072 | -€450 | -3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€36,903 | - | +€36,903 | |
| Other operating charges | 640/8 | €69,099 | €1,284 | -€67,815 | -98.1% |
| Non-recurring operating charges | 66A | €1,800 | - | -€1,800 | |
| Gross operating margin | 9900 | €96,524 | €103,409 | +€6,885 | +7.1% |
| Operating profit (loss) | 9901 | €2,575 | €36,205 | +€33,629 | +1,306% |
| Financial income | 75/76B | €0 | €199 | +€199 | +996,850% |
| Recurring financial income | 75 | €0 | €199 | +€199 | +996,850% |
| Financial charges | 65/66B | €1,065 | €775 | -€290 | -27.2% |
| Recurring financial charges | 65 | €1,065 | €775 | -€290 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €1,511 | €35,629 | +€34,118 | +2,258% |
| Income taxes | 67/77 | €13,285 | €9,981 | -€3,303 | -24.9% |
| Profit (loss) for the period | 9904 | -€11,774 | €25,648 | +€37,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,774 | €25,648 | +€37,422 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.