REEYA: 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.
REEYA
Largest movements
- Tangible fixed assets -€32,344
down €32,344 (-14.5%), from €223,113 to €190,770
- Stocks and contracts +€15,000
up €15,000 (+67.7%), from €22,151 to €37,151
- Cash -€13,152
down €13,152 (-68.9%), from €19,083 to €5,931
mainly Trade debts (-€45,035) and Stocks and contracts (-€15,000)
- Receivables within one year +€7,570
up €7,570 (+10.7%), from €70,425 to €77,996
of which Other amounts receivable: +€9,709
- Trade debts -€45,035
down €45,035 (-53.8%), from €83,695 to €38,660
- Tax, wage and social debts +€27,767
up €27,767 (+57.9%), from €47,939 to €75,707
of which Remuneration and social security: +€28,290
- Debts after one year -€8,931
down €8,931 (-8.4%), from €106,580 to €97,649
- Profit (loss) carried forward +€8,184
up €8,184 (+98.8%), from -€8,284 to -€100
- Gross operating margin +€82,718
up €82,718 (+20.3%), from €407,611 to €490,329
- Staff costs +€44,113
up €44,113 (+11.4%), from €388,120 to €432,233
- Depreciation +€13,681
up €13,681 (+56.4%), from €24,271 to €37,952
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 | €343,096 | €322,135 | -€20,961 | -6.1% |
| Fixed assets | 21/28 | €227,875 | €194,531 | -€33,344 | -14.6% |
| Intangible fixed assets | 21 | €4,762 | €3,762 | -€1,000 | -21.0% |
| Tangible fixed assets | 22/27 | €223,113 | €190,770 | -€32,344 | -14.5% |
| Land and buildings | 22 | €218 | €2 | -€216 | -99.2% |
| Plant, machinery and equipment | 23 | €42,015 | €33,986 | -€8,028 | -19.1% |
| Furniture and vehicles | 24 | €18,564 | €9,999 | -€8,566 | -46.1% |
| Other tangible fixed assets | 26 | €162,316 | €146,783 | -€15,534 | -9.6% |
| Current assets | 29/58 | €115,221 | €127,604 | +€12,383 | +10.7% |
| Stocks and contracts in progress | 3 | €22,151 | €37,151 | +€15,000 | +67.7% |
| Stocks | 30/36 | €22,151 | €37,151 | +€15,000 | +67.7% |
| Amounts receivable within one year | 40/41 | €70,425 | €77,996 | +€7,570 | +10.7% |
| Trade receivables | 40 | €2,139 | - | -€2,139 | |
| Other amounts receivable | 41 | €68,286 | €77,996 | +€9,709 | +14.2% |
| Cash at bank and in hand | 54/58 | €19,083 | €5,931 | -€13,152 | -68.9% |
| Deferred charges and accrued income | 490/1 | €3,561 | €6,526 | +€2,965 | +83.2% |
| Total equity and liabilities | 10/49 | €343,096 | €322,135 | -€20,961 | -6.1% |
| Equity | 10/15 | €93,005 | €101,189 | +€8,184 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,689 | €82,689 | = | 0.0% |
| Distributable reserves | 133 | €82,689 | €82,689 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,284 | -€100 | +€8,184 | +98.8% |
| Amounts payable | 17/49 | €250,091 | €220,946 | -€29,145 | -11.7% |
| Amounts payable after more than one year | 17 | €106,580 | €97,649 | -€8,931 | -8.4% |
| Financial debts | 170/4 | €106,580 | €97,649 | -€8,931 | -8.4% |
| Amounts payable within one year | 42/48 | €141,671 | €123,296 | -€18,375 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €9,494 | €8,930 | -€565 | -5.9% |
| Financial debts | 43 | €542 | - | -€542 | |
| Credit institutions | 430/8 | €542 | - | -€542 | |
| Trade debts | 44 | €83,695 | €38,660 | -€45,035 | -53.8% |
| Suppliers | 440/4 | €83,695 | €38,660 | -€45,035 | -53.8% |
| Taxes, remuneration and social security | 45 | €47,939 | €75,707 | +€27,767 | +57.9% |
| Taxes | 450/3 | €6,044 | €5,521 | -€523 | -8.7% |
| Remuneration and social security | 454/9 | €41,896 | €70,186 | +€28,290 | +67.5% |
| Accrued charges and deferred income | 492/3 | €1,840 | - | -€1,840 | |
| Remuneration, social security and pensions | 62 | €388,120 | €432,233 | +€44,113 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,271 | €37,952 | +€13,681 | +56.4% |
| Other operating charges | 640/8 | €2,013 | €2,570 | +€557 | +27.7% |
| Gross operating margin | 9900 | €407,611 | €490,329 | +€82,718 | +20.3% |
| Operating profit (loss) | 9901 | -€6,793 | €17,574 | +€24,367 | |
| Financial income | 75/76B | €2,304 | €180 | -€2,124 | -92.2% |
| Recurring financial income | 75 | €2,304 | €180 | -€2,124 | -92.2% |
| Financial charges | 65/66B | €3,571 | €5,873 | +€2,303 | +64.5% |
| Recurring financial charges | 65 | €3,571 | €3,793 | +€223 | +6.2% |
| Non-recurring financial charges | 66B | - | €2,080 | +€2,080 | |
| Profit (loss) for the period before taxes | 9903 | -€8,060 | €11,881 | +€19,941 | |
| Income taxes | 67/77 | €224 | €3,697 | +€3,472 | +1548.1% |
| Profit (loss) for the period | 9904 | -€8,284 | €8,184 | +€16,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,284 | €8,184 | +€16,468 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.