EMPSTEN - REYNIERS: what changed
What changed
EMPSTEN - REYNIERS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€557,992
2024 · €141,605+€416,387
Equity
€1.1m
2024 · €543,067+€557,992
Cash
€17,503
2024 · €19,774-€2,271
Balance sheet total
€1.3m
2024 · €839,967+€476,843
Largest movements
Assets
- Financial fixed assets +€263,286
up €263,286 (+41.4%), from €636,311 to €899,597
- Receivables after one year +€262,500
new in 2025: €262,500
- Deferred charges and accrued income -€129,287
down €129,287 (-99.1%), from €130,498 to €1,211
- Receivables within one year +€84,321
up €84,321 (+186%), from €45,354 to €129,675
of which Trade receivables: +€63,818
Equity and liabilities
- Reserves +€557,992
up €557,992 (+106%), from €524,517 to €1.1m
- Debts after one year -€85,650
down €85,650 (-46.3%), from €185,181 to €99,531
Income statement
- Financial income +€459,535
up €459,535 (+32,019%), from €1,435 to €460,970
of which Non-recurring financial income: +€456,703
- Gross operating margin -€61,090
down €61,090 (-29.4%), from €208,105 to €147,015
- Taxes -€14,128
down €14,128 (-26.1%), from €54,151 to €40,023
- Financial charges -€3,299
down €3,299 (-32.3%), from €10,220 to €6,921
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€141,605
Gross operating margin
-€61,090
Depreciation
-€96
Other operating charges
+€610
Financial income
+€459,535
Financial charges
+€3,299
Taxes
+€14,128
Result 2025
€557,992
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€344,628
Investment
-€263,286
Financing
-€83,613
Cash 2024
€19,774
From operations (derived)
+€344,628
Net result for the year
+€557,992
Depreciation
+€1,707
Receivables after one year
-€262,500
Receivables within one year
-€84,321
Deferred charges and accrued income
+€129,287
Trade debts
+€1,595
Tax, wage and social debts
+€869
Investment (derived)
-€263,286
Investment in fixed assets (net)
-€263,286
Financing
-€83,613
Debts after one year
-€85,650
Current portion of long-term debt
+€2,037
Cash 2025
€17,503
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €839,967 | €1,316,809 | +€476,843 | +56.8% |
| Fixed assets | 21/28 | €644,341 | €905,920 | +€261,579 | +40.6% |
| Tangible fixed assets | 22/27 | €8,030 | €6,323 | -€1,707 | -21.3% |
| Plant, machinery and equipment | 23 | €1,360 | €1,219 | -€140 | -10.3% |
| Furniture and vehicles | 24 | €4,324 | €3,094 | -€1,230 | -28.4% |
| Other tangible fixed assets | 26 | €2,346 | €2,010 | -€336 | -14.3% |
| Financial fixed assets | 28 | €636,311 | €899,597 | +€263,286 | +41.4% |
| Current assets | 29/58 | €195,626 | €410,889 | +€215,263 | +110% |
| Amounts receivable after more than one year | 29 | - | €262,500 | +€262,500 | |
| Other amounts receivable | 291 | - | €262,500 | +€262,500 | |
| Amounts receivable within one year | 40/41 | €45,354 | €129,675 | +€84,321 | +186% |
| Trade receivables | 40 | €16,335 | €80,153 | +€63,818 | +391% |
| Other amounts receivable | 41 | €29,019 | €49,522 | +€20,503 | +70.7% |
| Cash at bank and in hand | 54/58 | €19,774 | €17,503 | -€2,271 | -11.5% |
| Deferred charges and accrued income | 490/1 | €130,498 | €1,211 | -€129,287 | -99.1% |
| Total equity and liabilities | 10/49 | €839,967 | €1,316,809 | +€476,843 | +56.8% |
| Equity | 10/15 | €543,067 | €1,101,059 | +€557,992 | +103% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €524,517 | €1,082,509 | +€557,992 | +106% |
| Distributable reserves | 133 | €524,517 | €1,082,509 | +€557,992 | +106% |
| Amounts payable | 17/49 | €296,899 | €215,750 | -€81,149 | -27.3% |
| Amounts payable after more than one year | 17 | €185,181 | €99,531 | -€85,650 | -46.3% |
| Financial debts | 170/4 | €185,181 | €99,531 | -€85,650 | -46.3% |
| Amounts payable within one year | 42/48 | €111,719 | €116,219 | +€4,501 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €62,466 | €64,504 | +€2,037 | +3.3% |
| Trade debts | 44 | €1,196 | €2,791 | +€1,595 | +133% |
| Suppliers | 440/4 | €1,196 | €2,791 | +€1,595 | +133% |
| Taxes, remuneration and social security | 45 | €48,056 | €48,925 | +€869 | +1.8% |
| Taxes | 450/3 | €48,056 | €48,925 | +€869 | +1.8% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,611 | €1,707 | +€96 | +6.0% |
| Other operating charges | 640/8 | €1,953 | €1,343 | -€610 | -31.2% |
| Gross operating margin | 9900 | €208,105 | €147,015 | -€61,090 | -29.4% |
| Operating profit (loss) | 9901 | €204,541 | €143,965 | -€60,576 | -29.6% |
| Financial income | 75/76B | €1,435 | €460,970 | +€459,535 | +32,019% |
| Recurring financial income | 75 | €1,435 | €4,267 | +€2,832 | +197% |
| Non-recurring financial income | 76B | - | €456,703 | +€456,703 | |
| Financial charges | 65/66B | €10,220 | €6,921 | -€3,299 | -32.3% |
| Recurring financial charges | 65 | €10,220 | €6,921 | -€3,299 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €195,756 | €598,014 | +€402,258 | +205% |
| Income taxes | 67/77 | €54,151 | €40,023 | -€14,128 | -26.1% |
| Profit (loss) for the period | 9904 | €141,605 | €557,992 | +€416,387 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €141,605 | €557,992 | +€416,387 | +294% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.