Rewer J.: what changed
Two fiscal 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 J.
Largest movements
- Cash +€22,777
up €22,777 (+55.7%), from €40,860 to €63,637
mainly Net result for the year (+€16,672) and Trade debts (+€10,211)
- Receivables within one year +€1,614
up €1,614 (+26.9%), from €6,000 to €7,614
of which Trade receivables: +€1,000
- Reserves +€40,000
new in 2025: €40,000
- Profit (loss) carried forward -€23,328
down €23,328 (-74.1%), from €31,475 to €8,147
- Trade debts +€10,211
up €10,211 (+745.8%), from €1,369 to €11,580
- Tax, wage and social debts -€2,385
down €2,385 (-22.5%), from €10,601 to €8,216
of which Taxes: -€2,385
- Gross operating margin -€5,384
down €5,384 (-19.9%), from €27,040 to €21,656
- Taxes -€1,049
down €1,049 (-19.3%), from €5,434 to €4,386
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 | €46,860 | €71,358 | +€24,498 | +52.3% |
| Current assets | 29/58 | €46,860 | €71,358 | +€24,498 | +52.3% |
| Amounts receivable within one year | 40/41 | €6,000 | €7,614 | +€1,614 | +26.9% |
| Trade receivables | 40 | €6,000 | €7,000 | +€1,000 | +16.7% |
| Other amounts receivable | 41 | - | €614 | +€614 | |
| Cash at bank and in hand | 54/58 | €40,860 | €63,637 | +€22,777 | +55.7% |
| Deferred charges and accrued income | 490/1 | - | €107 | +€107 | |
| Total equity and liabilities | 10/49 | €46,860 | €71,358 | +€24,498 | +52.3% |
| Equity | 10/15 | €34,475 | €51,147 | +€16,672 | +48.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €40,000 | +€40,000 | |
| Distributable reserves | 133 | - | €40,000 | +€40,000 | |
| Profit (loss) carried forward | 14 | €31,475 | €8,147 | -€23,328 | -74.1% |
| Amounts payable | 17/49 | €12,385 | €20,211 | +€7,826 | +63.2% |
| Amounts payable within one year | 42/48 | €12,385 | €20,211 | +€7,826 | +63.2% |
| Trade debts | 44 | €1,369 | €11,580 | +€10,211 | +745.8% |
| Suppliers | 440/4 | €1,369 | €11,580 | +€10,211 | +745.8% |
| Taxes, remuneration and social security | 45 | €10,601 | €8,216 | -€2,385 | -22.5% |
| Taxes | 450/3 | €8,101 | €5,716 | -€2,385 | -29.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €415 | €415 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €27,040 | €21,656 | -€5,384 | -19.9% |
| Operating profit (loss) | 9901 | €26,527 | €21,128 | -€5,399 | -20.4% |
| Financial charges | 65/66B | €77 | €70 | -€6 | -8.0% |
| Recurring financial charges | 65 | €77 | €70 | -€6 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €26,451 | €21,058 | -€5,393 | -20.4% |
| Income taxes | 67/77 | €5,434 | €4,386 | -€1,049 | -19.3% |
| Profit (loss) for the period | 9904 | €21,016 | €16,672 | -€4,344 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,016 | €16,672 | -€4,344 | -20.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.