REVOLVE-IT: 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.
REVOLVE-IT
Largest movements
- Receivables within one year +€31,659
up €31,659 (+90.0%), from €35,178 to €66,838
of which Trade receivables: +€16,792
- Cash -€17,614
down €17,614 (-78.4%), from €22,468 to €4,855
mainly Receivables within one year (-€31,659) and Contributions, distributions and other (-€19,133)
- Tangible fixed assets -€2,091
down €2,091 (-15.3%), from €13,669 to €11,578
of which Other tangible fixed assets: -€1,048
- Current investments +€2,055
up €2,055 (+2.8%), from €72,604 to €74,659
- Reserves +€11,650
up €11,650 (+10.6%), from €109,410 to €121,060
- Tax, wage and social debts -€8,314
down €8,314 (-72.3%), from €11,499 to €3,184
of which Taxes: -€8,314
- Other debts +€6,300
up €6,300 (+49.1%), from €12,833 to €19,133
- Short-term financial debts +€4,719
new in 2025: €4,719
- Gross operating margin +€6,725
up €6,725 (+17.4%), from €38,551 to €45,276
- Taxes +€2,510
up €2,510 (+24.4%), from €10,295 to €12,805
- Financial income +€2,076
up €2,076 (+137%), from €1,513 to €3,588
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 | €151,250 | €164,359 | +€13,109 | +8.7% |
| Fixed assets | 21/28 | €13,669 | €11,578 | -€2,091 | -15.3% |
| Tangible fixed assets | 22/27 | €13,669 | €11,578 | -€2,091 | -15.3% |
| Land and buildings | 22 | €528 | €328 | -€200 | -37.9% |
| Plant, machinery and equipment | 23 | €3,864 | €3,178 | -€685 | -17.7% |
| Furniture and vehicles | 24 | €458 | €300 | -€157 | -34.4% |
| Other tangible fixed assets | 26 | €8,820 | €7,772 | -€1,048 | -11.9% |
| Current assets | 29/58 | €137,581 | €152,780 | +€15,200 | +11.0% |
| Amounts receivable within one year | 40/41 | €35,178 | €66,838 | +€31,659 | +90.0% |
| Trade receivables | 40 | €12,646 | €29,438 | +€16,792 | +133% |
| Other amounts receivable | 41 | €22,532 | €37,400 | +€14,868 | +66.0% |
| Current investments | 50/53 | €72,604 | €74,659 | +€2,055 | +2.8% |
| Cash at bank and in hand | 54/58 | €22,468 | €4,855 | -€17,614 | -78.4% |
| Deferred charges and accrued income | 490/1 | €7,331 | €6,429 | -€901 | -12.3% |
| Total equity and liabilities | 10/49 | €151,250 | €164,359 | +€13,109 | +8.7% |
| Equity | 10/15 | €124,120 | €135,777 | +€11,657 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €109,410 | €121,060 | +€11,650 | +10.6% |
| Distributable reserves | 133 | €109,410 | €121,060 | +€11,650 | +10.6% |
| Profit (loss) carried forward | 14 | €2,310 | €2,317 | +€7 | +0.3% |
| Amounts payable | 17/49 | €27,129 | €28,581 | +€1,452 | +5.4% |
| Amounts payable within one year | 42/48 | €27,129 | €28,581 | +€1,452 | +5.4% |
| Financial debts | 43 | - | €4,719 | +€4,719 | |
| Credit institutions | 430/8 | - | €4,719 | +€4,719 | |
| Trade debts | 44 | €2,798 | €1,545 | -€1,252 | -44.8% |
| Suppliers | 440/4 | €2,798 | €1,545 | -€1,252 | -44.8% |
| Taxes, remuneration and social security | 45 | €11,499 | €3,184 | -€8,314 | -72.3% |
| Taxes | 450/3 | €11,499 | €3,184 | -€8,314 | -72.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,833 | €19,133 | +€6,300 | +49.1% |
| Non-recurring operating income | 76A | €2,893 | €0 | -€2,893 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,275 | €3,163 | -€112 | -3.4% |
| Other operating charges | 640/8 | €650 | €741 | +€92 | +14.1% |
| Gross operating margin | 9900 | €38,551 | €45,276 | +€6,725 | +17.4% |
| Operating profit (loss) | 9901 | €34,626 | €41,371 | +€6,745 | +19.5% |
| Financial income | 75/76B | €1,513 | €3,588 | +€2,076 | +137% |
| Recurring financial income | 75 | €1,513 | €3,588 | +€2,076 | +137% |
| Financial charges | 65/66B | €1,189 | €1,364 | +€175 | +14.7% |
| Recurring financial charges | 65 | €1,189 | €1,364 | +€175 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €34,950 | €43,595 | +€8,646 | +24.7% |
| Income taxes | 67/77 | €10,295 | €12,805 | +€2,510 | +24.4% |
| Profit (loss) for the period | 9904 | €24,654 | €30,790 | +€6,136 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,654 | €30,790 | +€6,136 | +24.9% |
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 24 October 2026 via checked.be.