Jef RYMEN: 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.
Jef RYMEN
Largest movements
- Current investments -€118,935
down €118,935 (-79.9%), from €148,861 to €29,926
- Tangible fixed assets -€23,830
down €23,830 (-17.8%), from €133,926 to €110,096
of which Land and buildings: -€22,847
- Cash +€23,776
up €23,776 (+10.7%), from €223,176 to €246,951
mainly Current investments (+€118,935) and Other debts (+€105,556)
- Receivables within one year -€11,530
down €11,530 (-37.3%), from €30,921 to €19,391
of which Trade receivables: -€8,583
- Reserves -€237,998
down €237,998 (-70.4%), from €338,200 to €100,201
- Other debts +€105,556
up €105,556 (+60.3%), from €175,167 to €280,723
- Gross operating margin -€47,394
down €47,394 (-43.4%), from €109,241 to €61,847
- Financial income +€28,569
up €28,569 (+2,179%), from €1,311 to €29,880
- Taxes -€6,349
down €6,349 (-31.0%), from €20,484 to €14,136
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 | €539,049 | €409,418 | -€129,632 | -24.0% |
| Fixed assets | 21/28 | €133,926 | €110,096 | -€23,830 | -17.8% |
| Tangible fixed assets | 22/27 | €133,926 | €110,096 | -€23,830 | -17.8% |
| Land and buildings | 22 | €113,597 | €90,750 | -€22,847 | -20.1% |
| Plant, machinery and equipment | 23 | €5,486 | €4,763 | -€723 | -13.2% |
| Furniture and vehicles | 24 | €14,843 | €14,583 | -€260 | -1.7% |
| Current assets | 29/58 | €405,123 | €299,322 | -€105,802 | -26.1% |
| Amounts receivable within one year | 40/41 | €30,921 | €19,391 | -€11,530 | -37.3% |
| Trade receivables | 40 | €26,032 | €17,449 | -€8,583 | -33.0% |
| Other amounts receivable | 41 | €4,889 | €1,942 | -€2,947 | -60.3% |
| Current investments | 50/53 | €148,861 | €29,926 | -€118,935 | -79.9% |
| Cash at bank and in hand | 54/58 | €223,176 | €246,951 | +€23,776 | +10.7% |
| Deferred charges and accrued income | 490/1 | €2,166 | €3,054 | +€887 | +41.0% |
| Total equity and liabilities | 10/49 | €539,049 | €409,418 | -€129,632 | -24.0% |
| Equity | 10/15 | €356,800 | €118,801 | -€237,998 | -66.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €338,200 | €100,201 | -€237,998 | -70.4% |
| Distributable reserves | 133 | €338,200 | €100,201 | -€237,998 | -70.4% |
| Amounts payable | 17/49 | €182,250 | €290,616 | +€108,366 | +59.5% |
| Amounts payable within one year | 42/48 | €182,250 | €290,616 | +€108,366 | +59.5% |
| Trade debts | 44 | €3,223 | €2,911 | -€312 | -9.7% |
| Suppliers | 440/4 | €3,223 | €2,911 | -€312 | -9.7% |
| Taxes, remuneration and social security | 45 | €3,860 | €6,983 | +€3,123 | +80.9% |
| Taxes | 450/3 | €3,860 | €6,983 | +€3,123 | +80.9% |
| Other amounts payable | 47/48 | €175,167 | €280,723 | +€105,556 | +60.3% |
| Non-recurring operating income | 76A | - | €1,124 | +€1,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,580 | €26,323 | -€257 | -1.0% |
| Other operating charges | 640/8 | €3,441 | €3,071 | -€370 | -10.8% |
| Gross operating margin | 9900 | €109,241 | €61,847 | -€47,394 | -43.4% |
| Operating profit (loss) | 9901 | €79,220 | €32,453 | -€46,767 | -59.0% |
| Financial income | 75/76B | €1,311 | €29,880 | +€28,569 | +2,179% |
| Recurring financial income | 75 | €1,311 | €29,880 | +€28,569 | +2,179% |
| Financial charges | 65/66B | €14,357 | €14,795 | +€438 | +3.1% |
| Recurring financial charges | 65 | €14,357 | €14,795 | +€438 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €66,174 | €47,538 | -€18,636 | -28.2% |
| Income taxes | 67/77 | €20,484 | €14,136 | -€6,349 | -31.0% |
| Profit (loss) for the period | 9904 | €45,690 | €33,402 | -€12,287 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,690 | €33,402 | -€12,287 | -26.9% |
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 17 October 2026 via checked.be.