Reacto: what changed
Two fiscal 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.
Reacto
Largest movements
- Cash -€63,712
down €63,712 (-77.2%), from €82,497 to €18,785
mainly Contributions, distributions and other (-€77,163) and Investment in fixed assets (net) (-€43,020)
- Tangible fixed assets +€38,427
up €38,427 (+322.7%), from €11,910 to €50,337
of which Land and buildings: +€38,679
- Receivables within one year +€4,038
up €4,038 (+7.4%), from €54,910 to €58,949
of which Trade receivables: +€4,038
- Reserves -€43,479
down €43,479 (-56.2%), from €77,373 to €33,893
- Debts after one year +€42,693
up €42,693 (+465.7%), from €9,167 to €51,860
- Other debts -€25,500
down €25,500 (-60.0%), from €42,500 to €17,000
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Tax, wage and social debts -€9,054
down €9,054 (-68.2%), from €13,268 to €4,214
- Gross operating margin +€9,411
up €9,411 (+17.6%), from €53,610 to €63,022
- Depreciation +€1,608
up €1,608 (+53.8%), from €2,985 to €4,593
- Financial charges -€876
down €876 (-92.1%), from €952 to €75
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.
Cash bridge derived
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 | €152,777 | €130,084 | -€22,693 | -14.9% |
| Fixed assets | 21/28 | €11,910 | €50,337 | +€38,427 | +322.7% |
| Tangible fixed assets | 22/27 | €11,910 | €50,337 | +€38,427 | +322.7% |
| Land and buildings | 22 | €9,177 | €47,855 | +€38,679 | +421.5% |
| Plant, machinery and equipment | 23 | €623 | €0 | -€623 | -100.0% |
| Furniture and vehicles | 24 | €2,110 | €2,481 | +€371 | +17.6% |
| Current assets | 29/58 | €140,867 | €79,747 | -€61,120 | -43.4% |
| Amounts receivable within one year | 40/41 | €54,910 | €58,949 | +€4,038 | +7.4% |
| Trade receivables | 40 | €54,910 | €58,949 | +€4,038 | +7.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €82,497 | €18,785 | -€63,712 | -77.2% |
| Deferred charges and accrued income | 490/1 | €3,460 | €2,013 | -€1,447 | -41.8% |
| Total equity and liabilities | 10/49 | €152,777 | €130,084 | -€22,693 | -14.9% |
| Equity | 10/15 | €83,573 | €52,493 | -€31,079 | -37.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €77,373 | €33,893 | -€43,479 | -56.2% |
| Distributable reserves | 133 | €77,373 | €33,893 | -€43,479 | -56.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,204 | €77,591 | +€8,386 | +12.1% |
| Amounts payable after more than one year | 17 | €9,167 | €51,860 | +€42,693 | +465.7% |
| Other amounts payable | 178/9 | €9,167 | €51,860 | +€42,693 | +465.7% |
| Amounts payable within one year | 42/48 | €60,037 | €25,647 | -€34,390 | -57.3% |
| Financial debts | 43 | €18 | €20 | +€2 | +11.1% |
| Credit institutions | 430/8 | €18 | €20 | +€2 | +11.1% |
| Trade debts | 44 | €4,251 | €4,413 | +€162 | +3.8% |
| Suppliers | 440/4 | €4,251 | €4,413 | +€162 | +3.8% |
| Taxes, remuneration and social security | 45 | €13,268 | €4,214 | -€9,054 | -68.2% |
| Taxes | 450/3 | €13,268 | €4,214 | -€9,054 | -68.2% |
| Other amounts payable | 47/48 | €42,500 | €17,000 | -€25,500 | -60.0% |
| Accrued charges and deferred income | 492/3 | - | €83 | +€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,985 | €4,593 | +€1,608 | +53.8% |
| Other operating charges | 640/8 | €1,024 | €1,056 | +€31 | +3.1% |
| Gross operating margin | 9900 | €53,610 | €63,022 | +€9,411 | +17.6% |
| Operating profit (loss) | 9901 | €49,601 | €57,373 | +€7,772 | +15.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €952 | €75 | -€876 | -92.1% |
| Recurring financial charges | 65 | €952 | €75 | -€876 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €48,649 | €57,297 | +€8,649 | +17.8% |
| Income taxes | 67/77 | €10,691 | €11,214 | +€523 | +4.9% |
| Profit (loss) for the period | 9904 | €37,958 | €46,083 | +€8,126 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,958 | €46,083 | +€8,126 | +21.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.