REWISE ACCOUNTANCY: 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.
REWISE ACCOUNTANCY
Largest movements
- Receivables within one year +€102,535
up €102,535 (+23.0%), from €446,359 to €548,894
of which Trade receivables: +€104,208
- Cash -€49,227
down €49,227 (-54.2%), from €90,799 to €41,572
mainly Trade debts (-€172,266) and Receivables within one year (-€102,535)
- Other debts +€250,650
up €250,650 (+185%), from €135,351 to €386,001
- Trade debts -€172,266
down €172,266 (-59.9%), from €287,811 to €115,545
- Debts after one year -€67,403
down €67,403 (-19.6%), from €344,643 to €277,240
- Profit (loss) carried forward +€49,778
up €49,778 (+21.4%), from €232,107 to €281,884
- Tax, wage and social debts -€15,644
down €15,644 (-12.8%), from €122,691 to €107,047
of which Remuneration and social security: -€13,799
- Gross operating margin -€87,017
down €87,017 (-18.9%), from €459,220 to €372,204
- Staff costs -€82,837
down €82,837 (-22.8%), from €363,786 to €280,949
- Financial income -€71,385
down €71,385 (-70.4%), from €101,440 to €30,055
- Write-downs +€21,259
up €21,259 (+405%), from €5,250 to €26,509
- Taxes -€10,993
down €10,993 (-44.5%), from €24,716 to €13,723
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 | €1,293,400 | €1,349,170 | +€55,771 | +4.3% |
| Fixed assets | 21/28 | €735,058 | €741,407 | +€6,349 | +0.9% |
| Tangible fixed assets | 22/27 | €2,758 | €9,107 | +€6,349 | +230% |
| Furniture and vehicles | 24 | €2,758 | €9,107 | +€6,349 | +230% |
| Financial fixed assets | 28 | €732,300 | €732,300 | = | 0.0% |
| Current assets | 29/58 | €558,341 | €607,763 | +€49,422 | +8.9% |
| Amounts receivable within one year | 40/41 | €446,359 | €548,894 | +€102,535 | +23.0% |
| Trade receivables | 40 | €444,686 | €548,894 | +€104,208 | +23.4% |
| Other amounts receivable | 41 | €1,673 | - | -€1,673 | |
| Cash at bank and in hand | 54/58 | €90,799 | €41,572 | -€49,227 | -54.2% |
| Deferred charges and accrued income | 490/1 | €21,184 | €17,298 | -€3,886 | -18.3% |
| Total equity and liabilities | 10/49 | €1,293,400 | €1,349,170 | +€55,771 | +4.3% |
| Equity | 10/15 | €281,802 | €331,580 | +€49,778 | +17.7% |
| Contributions | 10/11 | €14,381 | €14,381 | = | 0.0% |
| Reserves | 13 | €35,315 | €35,315 | = | 0.0% |
| Distributable reserves | 133 | €35,315 | €35,315 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,107 | €281,884 | +€49,778 | +21.4% |
| Amounts payable | 17/49 | €1,011,597 | €1,017,590 | +€5,993 | +0.6% |
| Amounts payable after more than one year | 17 | €344,643 | €277,240 | -€67,403 | -19.6% |
| Financial debts | 170/4 | €344,643 | €277,240 | -€67,403 | -19.6% |
| Amounts payable within one year | 42/48 | €666,954 | €740,308 | +€73,354 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €97,101 | €107,716 | +€10,614 | +10.9% |
| Financial debts | 43 | €24,000 | €24,000 | = | 0.0% |
| Credit institutions | 430/8 | €24,000 | €24,000 | = | 0.0% |
| Trade debts | 44 | €287,811 | €115,545 | -€172,266 | -59.9% |
| Suppliers | 440/4 | €287,811 | €115,545 | -€172,266 | -59.9% |
| Taxes, remuneration and social security | 45 | €122,691 | €107,047 | -€15,644 | -12.8% |
| Taxes | 450/3 | €70,790 | €68,945 | -€1,845 | -2.6% |
| Remuneration and social security | 454/9 | €51,901 | €38,102 | -€13,799 | -26.6% |
| Other amounts payable | 47/48 | €135,351 | €386,001 | +€250,650 | +185% |
| Accrued charges and deferred income | 492/3 | - | €42 | +€42 | |
| Remuneration, social security and pensions | 62 | €363,786 | €280,949 | -€82,837 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €944 | €3,118 | +€2,174 | +230% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,250 | €26,509 | +€21,259 | +405% |
| Other operating charges | 640/8 | €503 | €10,678 | +€10,175 | +2,023% |
| Gross operating margin | 9900 | €459,220 | €372,204 | -€87,017 | -18.9% |
| Operating profit (loss) | 9901 | €88,738 | €50,950 | -€37,787 | -42.6% |
| Financial income | 75/76B | €101,440 | €30,055 | -€71,385 | -70.4% |
| Recurring financial income | 75 | €101,440 | €30,055 | -€71,385 | -70.4% |
| Financial charges | 65/66B | €15,912 | €17,505 | +€1,593 | +10.0% |
| Recurring financial charges | 65 | €15,912 | €17,505 | +€1,593 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €174,266 | €63,501 | -€110,765 | -63.6% |
| Income taxes | 67/77 | €24,716 | €13,723 | -€10,993 | -44.5% |
| Profit (loss) for the period | 9904 | €149,550 | €49,778 | -€99,773 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €149,550 | €49,778 | -€99,773 | -66.7% |
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 18 October 2026 via checked.be.