DE REKENEIRE: 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.
DE REKENEIRE
Largest movements
- Cash +€19,738
up €19,738 (+154%), from €12,831 to €32,569
mainly Net result for the year (+€35,059) and Depreciation (+€18,662)
- Tangible fixed assets -€18,662
down €18,662 (-19.8%), from €94,386 to €75,723
of which Land and buildings: -€18,050
- Receivables within one year +€16,669
up €16,669 (+237%), from €7,031 to €23,700
of which Trade receivables: +€10,827
- Profit (loss) carried forward +€35,059
up €35,059 (+28.9%), from -€121,443 to -€86,384
- Trade debts -€13,644
down €13,644 (-93.8%), from €14,539 to €895
- Other debts -€3,810
down €3,810 (-100%), from €3,810 to €0
- Gross operating margin +€39,651
up €39,651 (+218%), from €18,222 to €57,873
- Other operating charges -€12,491
down €12,491 (-70.7%), from €17,680 to €5,188
- Depreciation +€9,227
up €9,227 (+97.8%), from €9,435 to €18,662
- Provisions +€3,360
up €3,360, from -€3,360 to €0
- Financial income +€1,034
up €1,034 (+34,125%), from €3 to €1,037
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 | €117,089 | €134,711 | +€17,622 | +15.1% |
| Fixed assets | 21/28 | €94,386 | €75,723 | -€18,662 | -19.8% |
| Tangible fixed assets | 22/27 | €94,386 | €75,723 | -€18,662 | -19.8% |
| Land and buildings | 22 | €93,773 | €75,723 | -€18,050 | -19.2% |
| Plant, machinery and equipment | 23 | €613 | €0 | -€613 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €22,704 | €58,988 | +€36,285 | +160% |
| Stocks and contracts in progress | 3 | €1,437 | €1,275 | -€161 | -11.2% |
| Stocks | 30/36 | €1,437 | €1,275 | -€161 | -11.2% |
| Amounts receivable within one year | 40/41 | €7,031 | €23,700 | +€16,669 | +237% |
| Trade receivables | 40 | €5,515 | €16,341 | +€10,827 | +196% |
| Other amounts receivable | 41 | €1,516 | €7,359 | +€5,843 | +385% |
| Cash at bank and in hand | 54/58 | €12,831 | €32,569 | +€19,738 | +154% |
| Deferred charges and accrued income | 490/1 | €1,405 | €1,443 | +€38 | +2.7% |
| Total equity and liabilities | 10/49 | €117,089 | €134,711 | +€17,622 | +15.1% |
| Equity | 10/15 | €98,613 | €133,672 | +€35,059 | +35.6% |
| Contributions | 10/11 | €171,150 | €171,150 | = | 0.0% |
| Reserves | 13 | €48,906 | €48,906 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €34,103 | €34,103 | = | 0.0% |
| Distributable reserves | 133 | €14,803 | €14,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,443 | -€86,384 | +€35,059 | +28.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €18,476 | €1,039 | -€17,437 | -94.4% |
| Amounts payable within one year | 42/48 | €18,476 | €1,039 | -€17,437 | -94.4% |
| Trade debts | 44 | €14,539 | €895 | -€13,644 | -93.8% |
| Suppliers | 440/4 | €14,539 | €895 | -€13,644 | -93.8% |
| Taxes, remuneration and social security | 45 | €127 | €144 | +€17 | +13.4% |
| Taxes | 450/3 | €127 | €144 | +€17 | +13.4% |
| Other amounts payable | 47/48 | €3,810 | €0 | -€3,810 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,435 | €18,662 | +€9,227 | +97.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,360 | €0 | +€3,360 | |
| Other operating charges | 640/8 | €17,680 | €5,188 | -€12,491 | -70.7% |
| Gross operating margin | 9900 | €18,222 | €57,873 | +€39,651 | +218% |
| Operating profit (loss) | 9901 | -€5,533 | €34,022 | +€39,555 | |
| Financial income | 75/76B | €3 | €1,037 | +€1,034 | +34,125% |
| Recurring financial income | 75 | €3 | €1,037 | +€1,034 | +34,125% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -100% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€5,530 | €35,059 | +€40,589 | |
| Income taxes | 67/77 | €127 | €0 | -€127 | -100% |
| Profit (loss) for the period | 9904 | -€5,657 | €35,059 | +€40,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,657 | €35,059 | +€40,716 |
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 31 October 2026 via checked.be.