TREVISTA: 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.
What changed
TREVISTA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€216,385
2024 · €164,057+€52,328
Equity
€777,849
2024 · €561,464+€216,385
Cash
€10,298
2024 · €11,616-€1,318
Balance sheet total
€2.7m
2024 · €3.1m-€400,335
Largest movements
Assets
- Stocks and contracts -€350,000
down €350,000 (-58.3%), from €600,000 to €250,000
Equity and liabilities
- Other debts -€383,930
down €383,930 (-31.0%), from €1.2m to €853,628
- Short-term financial debts -€320,000
down €320,000 (-24.1%), from €1.3m to €1.0m
- Profit (loss) carried forward +€216,385
up €216,385 (+51.6%), from -€419,739 to -€203,355
- Accrued charges and deferred income +€69,695
new in 2025: €69,695
Income statement
- Gross operating margin +€175,408
up €175,408 (+66.9%), from €262,242 to €437,650
- Financial charges +€112,176
up €112,176 (+212%), from €52,912 to €165,088
- Other operating charges +€10,019
up €10,019 (+274%), from €3,658 to €13,677
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.
Result 2024
€164,057
Gross operating margin
+€175,408
Depreciation
-€570
Other operating charges
-€10,019
Financial income
+€361
Financial charges
-€112,176
Taxes
-€676
Result 2025
€216,385
raises the resultlowers the result
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.
From operations
+€332,205
Investment
-€11,109
Financing
-€322,415
Cash 2024
€11,616
From operations (derived)
+€332,205
Net result for the year
+€216,385
Depreciation
+€42,184
Stocks and contracts
+€350,000
Receivables within one year
+€16,195
Deferred charges and accrued income
+€1,746
Trade debts
+€10,888
Tax, wage and social debts
+€9,042
Other debts
-€383,930
Accrued charges and deferred income
+€69,695
Investment (derived)
-€11,109
Investment in fixed assets (net)
-€11,109
Financing
-€322,415
Debts after one year
-€2,421
Current portion of long-term debt
+€7
Short-term financial debts
-€320,000
Cash 2025
€10,298
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,142,013 | €2,741,678 | -€400,335 | -12.7% |
| Fixed assets | 21/28 | €2,248,915 | €2,217,839 | -€31,076 | -1.4% |
| Tangible fixed assets | 22/27 | €404,504 | €373,428 | -€31,076 | -7.7% |
| Land and buildings | 22 | €402,870 | €361,978 | -€40,892 | -10.2% |
| Plant, machinery and equipment | 23 | €1,634 | €11,450 | +€9,816 | +601% |
| Financial fixed assets | 28 | €1,844,412 | €1,844,412 | = | 0.0% |
| Current assets | 29/58 | €893,098 | €523,838 | -€369,259 | -41.3% |
| Stocks and contracts in progress | 3 | €600,000 | €250,000 | -€350,000 | -58.3% |
| Stocks | 30/36 | €600,000 | €250,000 | -€350,000 | -58.3% |
| Amounts receivable within one year | 40/41 | €279,735 | €263,540 | -€16,195 | -5.8% |
| Trade receivables | 40 | €138,341 | €61,495 | -€76,846 | -55.5% |
| Other amounts receivable | 41 | €141,395 | €202,045 | +€60,651 | +42.9% |
| Cash at bank and in hand | 54/58 | €11,616 | €10,298 | -€1,318 | -11.3% |
| Deferred charges and accrued income | 490/1 | €1,746 | - | -€1,746 | |
| Total equity and liabilities | 10/49 | €3,142,013 | €2,741,678 | -€400,335 | -12.7% |
| Equity | 10/15 | €561,464 | €777,849 | +€216,385 | +38.5% |
| Contributions | 10/11 | €516,245 | €516,245 | = | 0.0% |
| Capital | 10 | €516,245 | €516,245 | = | 0.0% |
| Issued capital | 100 | €516,245 | €516,245 | = | 0.0% |
| Revaluation surpluses | 12 | €443,126 | €443,126 | = | 0.0% |
| Reserves | 13 | €21,832 | €21,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,082 | €3,082 | = | 0.0% |
| Legal reserve | 130 | €3,082 | €3,082 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€419,739 | -€203,355 | +€216,385 | +51.6% |
| Amounts payable | 17/49 | €2,580,549 | €1,963,829 | -€616,720 | -23.9% |
| Amounts payable after more than one year | 17 | €4,387 | €1,966 | -€2,421 | -55.2% |
| Financial debts | 170/4 | €4,387 | €1,966 | -€2,421 | -55.2% |
| Amounts payable within one year | 42/48 | €2,576,162 | €1,892,168 | -€683,993 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €2,415 | €2,421 | +€7 | +0.3% |
| Financial debts | 43 | €1,326,936 | €1,006,936 | -€320,000 | -24.1% |
| Credit institutions | 430/8 | €1,326,936 | €1,006,936 | -€320,000 | -24.1% |
| Trade debts | 44 | €8,247 | €19,135 | +€10,888 | +132% |
| Suppliers | 440/4 | €8,247 | €19,135 | +€10,888 | +132% |
| Taxes, remuneration and social security | 45 | €1,006 | €10,048 | +€9,042 | +899% |
| Taxes | 450/3 | €1,006 | €10,048 | +€9,042 | +899% |
| Other amounts payable | 47/48 | €1,237,558 | €853,628 | -€383,930 | -31.0% |
| Accrued charges and deferred income | 492/3 | - | €69,695 | +€69,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,614 | €42,184 | +€570 | +1.4% |
| Other operating charges | 640/8 | €3,658 | €13,677 | +€10,019 | +274% |
| Gross operating margin | 9900 | €262,242 | €437,650 | +€175,408 | +66.9% |
| Operating profit (loss) | 9901 | €216,970 | €381,789 | +€164,819 | +76.0% |
| Financial income | 75/76B | €0 | €361 | +€361 | +902,425% |
| Recurring financial income | 75 | €0 | €361 | +€361 | +902,425% |
| Financial charges | 65/66B | €52,912 | €165,088 | +€112,176 | +212% |
| Recurring financial charges | 65 | €52,912 | €165,088 | +€112,176 | +212% |
| Profit (loss) for the period before taxes | 9903 | €164,057 | €217,061 | +€53,004 | +32.3% |
| Income taxes | 67/77 | - | €676 | +€676 | |
| Profit (loss) for the period | 9904 | €164,057 | €216,385 | +€52,328 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €164,057 | €216,385 | +€52,328 | +31.9% |
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 29 October 2026 via checked.be.