ReekConsult: 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.
ReekConsult
Largest movements
- Tangible fixed assets -€15,786
down €15,786 (-5.2%), from €302,673 to €286,887
of which Land and buildings: -€13,063
- Cash +€11,115
up €11,115 (+39.3%), from €28,290 to €39,405
mainly Net result for the year (+€48,560) and Depreciation (+€40,900)
- Other debts -€31,000
no longer reported in 2025 (was €31,000)
- Debts after one year +€20,168
up €20,168 (+18.0%), from €112,141 to €132,310
- Reserves +€15,560
up €15,560 (+9.3%), from €166,876 to €182,436
of which Distributable reserves: +€15,560
- Tax, wage and social debts -€9,808
down €9,808 (-44.6%), from €21,978 to €12,169
- Taxes -€4,709
down €4,709 (-25.8%), from €18,283 to €13,574
- Depreciation -€3,099
down €3,099 (-7.0%), from €43,999 to €40,900
- Gross operating margin -€1,573
down €1,573 (-1.4%), from €108,573 to €107,000
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 | €343,856 | €341,600 | -€2,256 | -0.7% |
| Fixed assets | 21/28 | €302,850 | €287,064 | -€15,786 | -5.2% |
| Tangible fixed assets | 22/27 | €302,673 | €286,887 | -€15,786 | -5.2% |
| Land and buildings | 22 | €262,735 | €249,672 | -€13,063 | -5.0% |
| Plant, machinery and equipment | 23 | €3,035 | €9,820 | +€6,785 | +224% |
| Furniture and vehicles | 24 | €36,904 | €27,396 | -€9,508 | -25.8% |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €41,006 | €54,536 | +€13,530 | +33.0% |
| Amounts receivable within one year | 40/41 | €10,710 | €13,127 | +€2,418 | +22.6% |
| Trade receivables | 40 | €182 | - | -€182 | |
| Other amounts receivable | 41 | €10,528 | €13,127 | +€2,599 | +24.7% |
| Cash at bank and in hand | 54/58 | €28,290 | €39,405 | +€11,115 | +39.3% |
| Deferred charges and accrued income | 490/1 | €2,006 | €2,003 | -€3 | -0.1% |
| Total equity and liabilities | 10/49 | €343,856 | €341,600 | -€2,256 | -0.7% |
| Equity | 10/15 | €144,714 | €160,274 | +€15,560 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €166,876 | €182,436 | +€15,560 | +9.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €146,266 | €161,826 | +€15,560 | +10.6% |
| Profit (loss) carried forward | 14 | -€28,362 | -€28,362 | = | 0.0% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | - | €15,000 | +€15,000 | |
| Other liabilities and charges | 164/5 | €15,000 | - | -€15,000 | |
| Amounts payable | 17/49 | €184,142 | €166,325 | -€17,817 | -9.7% |
| Amounts payable after more than one year | 17 | €112,141 | €132,310 | +€20,168 | +18.0% |
| Financial debts | 170/4 | €112,141 | €132,310 | +€20,168 | +18.0% |
| Amounts payable within one year | 42/48 | €69,034 | €31,262 | -€37,771 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €14,746 | €14,832 | +€86 | +0.6% |
| Trade debts | 44 | €1,310 | €4,261 | +€2,951 | +225% |
| Suppliers | 440/4 | €1,310 | €4,261 | +€2,951 | +225% |
| Taxes, remuneration and social security | 45 | €21,978 | €12,169 | -€9,808 | -44.6% |
| Taxes | 450/3 | €21,978 | €12,169 | -€9,808 | -44.6% |
| Other amounts payable | 47/48 | €31,000 | - | -€31,000 | |
| Accrued charges and deferred income | 492/3 | €2,967 | €2,754 | -€214 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,999 | €40,900 | -€3,099 | -7.0% |
| Other operating charges | 640/8 | €1,211 | €778 | -€433 | -35.8% |
| Gross operating margin | 9900 | €108,573 | €107,000 | -€1,573 | -1.4% |
| Operating profit (loss) | 9901 | €63,364 | €65,323 | +€1,959 | +3.1% |
| Financial charges | 65/66B | €2,664 | €3,188 | +€524 | +19.7% |
| Recurring financial charges | 65 | €2,664 | €3,188 | +€524 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €60,699 | €62,134 | +€1,435 | +2.4% |
| Income taxes | 67/77 | €18,283 | €13,574 | -€4,709 | -25.8% |
| Profit (loss) for the period | 9904 | €42,416 | €48,560 | +€6,144 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,416 | €48,560 | +€6,144 | +14.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.