LA REUNION: 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.
LA REUNION
Largest movements
- Cash -€72,146
down €72,146 (-48.6%), from €148,340 to €76,194
mainly Receivables within one year (-€52,620) and Trade debts (-€45,532)
- Receivables within one year +€52,620
up €52,620 (+63.0%), from €83,500 to €136,119
of which Other amounts receivable: +€109,993
- Stocks and contracts -€41,271
down €41,271 (-58.7%), from €70,292 to €29,021
- Trade debts -€45,532
down €45,532 (-18.5%), from €246,007 to €200,475
- Other debts -€20,629
down €20,629 (-98.7%), from €20,899 to €270
- Profit (loss) carried forward +€4,529
up €4,529 (+3,746%), from €121 to €4,650
- Other operating charges -€2,117
down €2,117 (-72.8%), from €2,907 to €791
- Gross operating margin +€648
up €648 (+9.4%), from €6,880 to €7,528
- Taxes +€596
up €596 (+47.1%), from €1,265 to €1,861
- Depreciation -€320
down €320 (-100%), from €320 to €0
- Financial charges -€103
down €103 (-48.6%), from €213 to €109
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,383 | €241,586 | -€60,798 | -20.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €302,383 | €241,586 | -€60,798 | -20.1% |
| Stocks and contracts in progress | 3 | €70,292 | €29,021 | -€41,271 | -58.7% |
| Stocks | 30/36 | €70,292 | €29,021 | -€41,271 | -58.7% |
| Amounts receivable within one year | 40/41 | €83,500 | €136,119 | +€52,620 | +63.0% |
| Trade receivables | 40 | €57,373 | €0 | -€57,373 | -100% |
| Other amounts receivable | 41 | €26,127 | €136,119 | +€109,993 | +421% |
| Cash at bank and in hand | 54/58 | €148,340 | €76,194 | -€72,146 | -48.6% |
| Deferred charges and accrued income | 490/1 | €251 | €251 | -€0 | -0.1% |
| Total equity and liabilities | 10/49 | €302,383 | €241,586 | -€60,798 | -20.1% |
| Equity | 10/15 | €34,213 | €38,980 | +€4,768 | +13.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Uncalled capital | 101 | €30,513 | €30,513 | = | 0.0% |
| Reserves | 13 | €3,105 | €3,343 | +€238 | +7.7% |
| Non-distributable reserves | 130/1 | €3,105 | €3,343 | +€238 | +7.7% |
| Legal reserve | 130 | €3,105 | €3,343 | +€238 | +7.7% |
| Profit (loss) carried forward | 14 | €121 | €4,650 | +€4,529 | +3,746% |
| Amounts payable | 17/49 | €268,171 | €202,605 | -€65,565 | -24.4% |
| Amounts payable within one year | 42/48 | €268,171 | €202,605 | -€65,565 | -24.4% |
| Trade debts | 44 | €246,007 | €200,475 | -€45,532 | -18.5% |
| Suppliers | 440/4 | €246,007 | €200,475 | -€45,532 | -18.5% |
| Taxes, remuneration and social security | 45 | €1,265 | €1,861 | +€596 | +47.1% |
| Taxes | 450/3 | €1,265 | €1,861 | +€596 | +47.1% |
| Other amounts payable | 47/48 | €20,899 | €270 | -€20,629 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €0 | -€320 | -100% |
| Other operating charges | 640/8 | €2,907 | €791 | -€2,117 | -72.8% |
| Gross operating margin | 9900 | €6,880 | €7,528 | +€648 | +9.4% |
| Operating profit (loss) | 9901 | €3,653 | €6,738 | +€3,084 | +84.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €213 | €109 | -€103 | -48.6% |
| Recurring financial charges | 65 | €213 | €109 | -€103 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €3,444 | €6,628 | +€3,185 | +92.5% |
| Income taxes | 67/77 | €1,265 | €1,861 | +€596 | +47.1% |
| Profit (loss) for the period | 9904 | €2,178 | €4,768 | +€2,589 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €2,178 | €4,768 | +€2,589 | +119% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.