Rewer D.: 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.
Rewer D.
Largest movements
- Cash +€14,925
up €14,925 (+96.7%), from €15,441 to €30,367
mainly Trade debts (+€11,357) and Net result for the year (+€6,307)
- Receivables within one year +€1,599
up €1,599 (+20.6%), from €7,769 to €9,368
of which Trade receivables: +€1,000
- Tangible fixed assets -€753
down €753 (-5.5%), from €13,688 to €12,935
- Reserves +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€13,693
down €13,693 (-69.8%), from €19,608 to €5,915
- Trade debts +€11,357
up €11,357 (+860.8%), from €1,319 to €12,676
- Tax, wage and social debts -€2,168
down €2,168 (-22.9%), from €9,471 to €7,302
of which Taxes: -€2,168
- Gross operating margin -€2,067
down €2,067 (-14.9%), from €13,874 to €11,807
- Depreciation +€1,742
up €1,742 (+115.2%), from €1,512 to €3,253
- Taxes -€599
down €599 (-26.9%), from €2,231 to €1,632
- Other operating charges +€156
up €156 (+40.4%), from €387 to €544
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 | €36,898 | €52,670 | +€15,771 | +42.7% |
| Fixed assets | 21/28 | €13,688 | €12,935 | -€753 | -5.5% |
| Tangible fixed assets | 22/27 | €13,688 | €12,935 | -€753 | -5.5% |
| Plant, machinery and equipment | 23 | €13,688 | €12,935 | -€753 | -5.5% |
| Current assets | 29/58 | €23,210 | €39,734 | +€16,525 | +71.2% |
| Amounts receivable within one year | 40/41 | €7,769 | €9,368 | +€1,599 | +20.6% |
| Trade receivables | 40 | €5,000 | €6,000 | +€1,000 | +20.0% |
| Other amounts receivable | 41 | €2,769 | €3,368 | +€599 | +21.6% |
| Cash at bank and in hand | 54/58 | €15,441 | €30,367 | +€14,925 | +96.7% |
| Total equity and liabilities | 10/49 | €36,898 | €52,670 | +€15,771 | +42.7% |
| Equity | 10/15 | €22,608 | €28,915 | +€6,307 | +27.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €19,608 | €5,915 | -€13,693 | -69.8% |
| Amounts payable | 17/49 | €14,290 | €23,754 | +€9,464 | +66.2% |
| Amounts payable within one year | 42/48 | €14,290 | €23,754 | +€9,464 | +66.2% |
| Trade debts | 44 | €1,319 | €12,676 | +€11,357 | +860.8% |
| Suppliers | 440/4 | €1,319 | €12,676 | +€11,357 | +860.8% |
| Taxes, remuneration and social security | 45 | €9,471 | €7,302 | -€2,168 | -22.9% |
| Taxes | 450/3 | €6,971 | €4,802 | -€2,168 | -31.1% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,500 | €3,776 | +€276 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,512 | €3,253 | +€1,742 | +115.2% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | €13,874 | €11,807 | -€2,067 | -14.9% |
| Operating profit (loss) | 9901 | €11,975 | €8,010 | -€3,965 | -33.1% |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.2% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €11,901 | €7,939 | -€3,962 | -33.3% |
| Income taxes | 67/77 | €2,231 | €1,632 | -€599 | -26.9% |
| Profit (loss) for the period | 9904 | €9,670 | €6,307 | -€3,363 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,670 | €6,307 | -€3,363 | -34.8% |
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 9 October 2026 via checked.be.