REVOLUTIONARY: 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.
REVOLUTIONARY
Largest movements
- Stocks and contracts -€6,398
down €6,398 (-35.6%), from €17,969 to €11,571
- Receivables within one year +€6,175
new in 2026: €6,175
- Cash +€5,709
up €5,709 (+224%), from €2,551 to €8,259
mainly Depreciation (+€12,641) and Stocks and contracts (+€6,398)
- Financial fixed assets -€3,401
no longer reported in 2026 (was €3,401)
- Tangible fixed assets +€1,178
up €1,178 (+1.5%), from €80,694 to €81,872
of which Plant, machinery and equipment: +€5,573
- Trade debts +€5,637
up €5,637 (+16.0%), from €35,180 to €40,817
- Profit (loss) carried forward -€5,261
down €5,261 (-2.3%), from -€227,969 to -€233,229
- Tax, wage and social debts +€3,120
up €3,120 (+99.8%), from €3,126 to €6,246
of which Remuneration and social security: +€3,216
- Gross operating margin +€42,982
up €42,982, from -€31,352 to €11,630
- Depreciation +€5,266
up €5,266 (+71.4%), from €7,375 to €12,641
- Financial income +€4,010
new in 2026: €4,010
- Other operating charges -€1,013
down €1,013 (-52.0%), from €1,946 to €933
- Staff costs +€917
up €917 (+17.4%), from €5,281 to €6,199
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,916 | €109,465 | +€3,549 | +3.4% |
| Fixed assets | 21/28 | €84,095 | €81,872 | -€2,224 | -2.6% |
| Tangible fixed assets | 22/27 | €80,694 | €81,872 | +€1,178 | +1.5% |
| Plant, machinery and equipment | 23 | €61,718 | €67,291 | +€5,573 | +9.0% |
| Furniture and vehicles | 24 | €18,976 | €14,581 | -€4,395 | -23.2% |
| Financial fixed assets | 28 | €3,401 | - | -€3,401 | |
| Current assets | 29/58 | €21,821 | €27,594 | +€5,773 | +26.5% |
| Stocks and contracts in progress | 3 | €17,969 | €11,571 | -€6,398 | -35.6% |
| Stocks | 30/36 | €17,969 | €11,571 | -€6,398 | -35.6% |
| Amounts receivable within one year | 40/41 | - | €6,175 | +€6,175 | |
| Trade receivables | 40 | - | €6,175 | +€6,175 | |
| Cash at bank and in hand | 54/58 | €2,551 | €8,259 | +€5,709 | +224% |
| Deferred charges and accrued income | 490/1 | €1,301 | €1,588 | +€287 | +22.1% |
| Total equity and liabilities | 10/49 | €105,916 | €109,465 | +€3,549 | +3.4% |
| Equity | 10/15 | -€207,569 | -€212,829 | -€5,261 | -2.5% |
| Contributions | 10/11 | €20,400 | €20,400 | = | 0.0% |
| Capital | 10 | €20,400 | - | -€20,400 | |
| Issued capital | 100 | €20,400 | - | -€20,400 | |
| Profit (loss) carried forward | 14 | -€227,969 | -€233,229 | -€5,261 | -2.3% |
| Amounts payable | 17/49 | €313,485 | €322,294 | +€8,810 | +2.8% |
| Amounts payable within one year | 42/48 | €313,485 | €322,294 | +€8,810 | +2.8% |
| Trade debts | 44 | €35,180 | €40,817 | +€5,637 | +16.0% |
| Suppliers | 440/4 | €35,180 | €40,817 | +€5,637 | +16.0% |
| Taxes, remuneration and social security | 45 | €3,126 | €6,246 | +€3,120 | +99.8% |
| Taxes | 450/3 | €3,126 | €3,030 | -€96 | -3.1% |
| Remuneration and social security | 454/9 | - | €3,216 | +€3,216 | |
| Other amounts payable | 47/48 | €275,179 | €275,231 | +€52 | 0.0% |
| Remuneration, social security and pensions | 62 | €5,281 | €6,199 | +€917 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,375 | €12,641 | +€5,266 | +71.4% |
| Other operating charges | 640/8 | €1,946 | €933 | -€1,013 | -52.0% |
| Gross operating margin | 9900 | -€31,352 | €11,630 | +€42,982 | |
| Operating profit (loss) | 9901 | -€45,954 | -€8,144 | +€37,811 | +82.3% |
| Financial income | 75/76B | - | €4,010 | +€4,010 | |
| Recurring financial income | 75 | - | €4,010 | +€4,010 | |
| Financial charges | 65/66B | €1,049 | €988 | -€61 | -5.8% |
| Recurring financial charges | 65 | €1,049 | €988 | -€61 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,003 | -€5,121 | +€41,882 | +89.1% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€47,135 | -€5,261 | +€41,874 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,135 | -€5,261 | +€41,874 | +88.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.