Rayen Klimatechniek: what changed
Rayen Klimatechniek
Largest movements
- Cash +€15,555
up €15,555 (+1,186%), from €1,312 to €16,866
mainly Depreciation (+€17,529) and Receivables within one year (+€11,975)
- Receivables within one year -€11,975
down €11,975 (-5.4%), from €220,799 to €208,823
of which Other amounts receivable: -€9,083
- Tangible fixed assets -€7,797
down €7,797 (-12.3%), from €63,600 to €55,803
of which Furniture and vehicles: -€7,153
- Stocks and contracts +€4,992
up €4,992 (+7.9%), from €63,127 to €68,119
of which Stocks: +€6,002
- Reserves +€10,268
up €10,268 (+8.8%), from €116,160 to €126,429
of which Distributable reserves: +€10,268
- Trade debts -€8,468
down €8,468 (-8.7%), from €97,822 to €89,354
- Gross operating margin +€42,959
up €42,959 (+25.2%), from €170,171 to €213,129
- Staff costs -€17,465
down €17,465 (-9.7%), from €179,810 to €162,345
- Taxes +€5,177
up €5,177 (+2,304%), from €225 to €5,402
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €423,875 | €427,017 | +€3,143 | +0.7% |
| Fixed assets | 21/28 | €66,000 | €58,203 | -€7,797 | -11.8% |
| Tangible fixed assets | 22/27 | €63,600 | €55,803 | -€7,797 | -12.3% |
| Furniture and vehicles | 24 | €31,901 | €24,748 | -€7,153 | -22.4% |
| Other tangible fixed assets | 26 | €31,700 | €31,055 | -€645 | -2.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €357,874 | €368,815 | +€10,940 | +3.1% |
| Amounts receivable after more than one year | 29 | €61,843 | €60,000 | -€1,843 | -3.0% |
| Other amounts receivable | 291 | €61,843 | €60,000 | -€1,843 | -3.0% |
| Stocks and contracts in progress | 3 | €63,127 | €68,119 | +€4,992 | +7.9% |
| Stocks | 30/36 | €30,477 | €36,479 | +€6,002 | +19.7% |
| Contracts in progress | 37 | €32,650 | €31,640 | -€1,010 | -3.1% |
| Amounts receivable within one year | 40/41 | €220,799 | €208,823 | -€11,975 | -5.4% |
| Trade receivables | 40 | €193,931 | €191,039 | -€2,893 | -1.5% |
| Other amounts receivable | 41 | €26,867 | €17,785 | -€9,083 | -33.8% |
| Current investments | 50/53 | €75 | €75 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,312 | €16,866 | +€15,555 | +1,186% |
| Deferred charges and accrued income | 490/1 | €10,719 | €14,931 | +€4,212 | +39.3% |
| Total equity and liabilities | 10/49 | €423,875 | €427,017 | +€3,143 | +0.7% |
| Equity | 10/15 | €236,160 | €246,429 | +€10,268 | +4.3% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €116,160 | €126,429 | +€10,268 | +8.8% |
| Tax-exempt reserves | 132 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €103,660 | €113,929 | +€10,268 | +9.9% |
| Amounts payable | 17/49 | €187,714 | €180,589 | -€7,126 | -3.8% |
| Amounts payable within one year | 42/48 | €187,714 | €180,589 | -€7,126 | -3.8% |
| Financial debts | 43 | €80,000 | €80,000 | = | 0.0% |
| Credit institutions | 430/8 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €97,822 | €89,354 | -€8,468 | -8.7% |
| Suppliers | 440/4 | €97,822 | €89,354 | -€8,468 | -8.7% |
| Taxes, remuneration and social security | 45 | €9,892 | €11,235 | +€1,343 | +13.6% |
| Taxes | 450/3 | €1,828 | €5,402 | +€3,573 | +195% |
| Remuneration and social security | 454/9 | €8,064 | €5,833 | -€2,231 | -27.7% |
| Remuneration, social security and pensions | 62 | €179,810 | €162,345 | -€17,465 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,880 | €17,529 | +€1,649 | +10.4% |
| Other operating charges | 640/8 | €3,302 | €3,656 | +€354 | +10.7% |
| Gross operating margin | 9900 | €170,171 | €213,129 | +€42,959 | +25.2% |
| Operating profit (loss) | 9901 | -€28,821 | €29,600 | +€58,421 | |
| Financial income | 75/76B | €4,104 | €2,158 | -€1,946 | -47.4% |
| Recurring financial income | 75 | €4,104 | €2,158 | -€1,946 | -47.4% |
| Financial charges | 65/66B | €15,086 | €16,088 | +€1,002 | +6.6% |
| Recurring financial charges | 65 | €15,086 | €16,088 | +€1,002 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,803 | €15,670 | +€55,473 | |
| Income taxes | 67/77 | €225 | €5,402 | +€5,177 | +2,304% |
| Profit (loss) for the period | 9904 | -€40,028 | €10,268 | +€50,296 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,028 | €10,268 | +€50,296 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.