REYVA: 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.
REYVA
Largest movements
- Cash +€49,985
up €49,985 (+38.1%), from €131,217 to €181,203
mainly Receivables within one year (+€39,843) and Trade debts (+€36,940)
- Receivables within one year -€39,843
down €39,843 (-52.1%), from €76,529 to €36,686
of which Other amounts receivable: -€40,917
- Tangible fixed assets +€27,173
new in 2025: €27,173
- Profit (loss) carried forward -€39,861
down €39,861 (-375%), from -€10,642 to -€50,503
- Trade debts +€36,940
up €36,940 (+370%), from €9,980 to €46,919
- Debts after one year +€21,354
up €21,354 (+71.2%), from €30,000 to €51,354
- Other debts +€13,336
up €13,336 (+38.8%), from €34,380 to €47,716
- Current portion of long-term debt +€6,153
new in 2025: €6,153
- Other operating charges +€39,959
up €39,959 (+1,645%), from €2,429 to €42,387
- Gross operating margin +€25,306
up €25,306, from -€15,499 to €9,806
- Depreciation +€4,759
new in 2025: €4,759
- Financial charges -€212
down €212 (-8.2%), from €2,601 to €2,389
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 | €208,039 | €245,973 | +€37,934 | +18.2% |
| Fixed assets | 21/28 | - | €27,173 | +€27,173 | |
| Tangible fixed assets | 22/27 | - | €27,173 | +€27,173 | |
| Furniture and vehicles | 24 | - | €27,173 | +€27,173 | |
| Current assets | 29/58 | €208,039 | €218,801 | +€10,761 | +5.2% |
| Amounts receivable within one year | 40/41 | €76,529 | €36,686 | -€39,843 | -52.1% |
| Trade receivables | 40 | €12,954 | €14,028 | +€1,074 | +8.3% |
| Other amounts receivable | 41 | €63,576 | €22,658 | -€40,917 | -64.4% |
| Cash at bank and in hand | 54/58 | €131,217 | €181,203 | +€49,985 | +38.1% |
| Deferred charges and accrued income | 490/1 | €293 | €912 | +€619 | +211% |
| Total equity and liabilities | 10/49 | €208,039 | €245,973 | +€37,934 | +18.2% |
| Equity | 10/15 | €133,679 | €93,818 | -€39,861 | -29.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €137,721 | €137,721 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €135,861 | €135,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,642 | -€50,503 | -€39,861 | -375% |
| Amounts payable | 17/49 | €74,360 | €152,155 | +€77,795 | +105% |
| Amounts payable after more than one year | 17 | €30,000 | €51,354 | +€21,354 | +71.2% |
| Financial debts | 170/4 | €30,000 | €51,354 | +€21,354 | +71.2% |
| Amounts payable within one year | 42/48 | €44,360 | €100,801 | +€56,441 | +127% |
| Current portion of amounts payable after more than one year | 42 | - | €6,153 | +€6,153 | |
| Trade debts | 44 | €9,980 | €46,919 | +€36,940 | +370% |
| Suppliers | 440/4 | €9,980 | €46,919 | +€36,940 | +370% |
| Taxes, remuneration and social security | 45 | - | €12 | +€12 | |
| Taxes | 450/3 | - | €12 | +€12 | |
| Other amounts payable | 47/48 | €34,380 | €47,716 | +€13,336 | +38.8% |
| Non-recurring operating income | 76A | - | €5,542 | +€5,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,759 | +€4,759 | |
| Other operating charges | 640/8 | €2,429 | €42,387 | +€39,959 | +1,645% |
| Gross operating margin | 9900 | -€15,499 | €9,806 | +€25,306 | |
| Operating profit (loss) | 9901 | -€17,928 | -€37,340 | -€19,412 | -108% |
| Financial income | 75/76B | €50 | €0 | -€50 | -99.4% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -99.4% |
| Financial charges | 65/66B | €2,601 | €2,389 | -€212 | -8.2% |
| Recurring financial charges | 65 | €2,601 | €2,389 | -€212 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,479 | -€39,729 | -€19,250 | -94.0% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€20,607 | -€39,861 | -€19,254 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,607 | -€39,861 | -€19,254 | -93.4% |
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 15 October 2026 via checked.be.