Reiners Consulting: 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.
Reiners Consulting
Largest movements
- Receivables within one year -€133,159
down €133,159 (-96.6%), from €137,796 to €4,637
of which Other amounts receivable: -€123,968
- Cash +€15,911
up €15,911 (+27.8%), from €57,298 to €73,208
mainly Receivables within one year (+€133,159) and Net result for the year (+€70,147)
- Reserves -€116,752
down €116,752 (-100%), from €116,752 to €0
- Other debts +€70,147
up €70,147, from €0 to €70,147
- Profit (loss) carried forward -€58,314
down €58,314 (-100%), from €58,314 to €0
- Tax, wage and social debts -€10,157
down €10,157 (-77.7%), from €13,072 to €2,916
- Gross operating margin +€15,943
up €15,943 (+23.5%), from €67,751 to €83,694
- Taxes +€3,626
up €3,626 (+24.8%), from €14,645 to €18,271
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 | €195,101 | €78,745 | -€116,356 | -59.6% |
| Fixed assets | 21/28 | - | €723 | +€723 | |
| Tangible fixed assets | 22/27 | - | €723 | +€723 | |
| Plant, machinery and equipment | 23 | - | €723 | +€723 | |
| Current assets | 29/58 | €195,101 | €78,022 | -€117,079 | -60.0% |
| Amounts receivable within one year | 40/41 | €137,796 | €4,637 | -€133,159 | -96.6% |
| Trade receivables | 40 | €9,190 | €0 | -€9,190 | -100% |
| Other amounts receivable | 41 | €128,606 | €4,637 | -€123,968 | -96.4% |
| Cash at bank and in hand | 54/58 | €57,298 | €73,208 | +€15,911 | +27.8% |
| Deferred charges and accrued income | 490/1 | €7 | €176 | +€169 | +2,287% |
| Total equity and liabilities | 10/49 | €195,101 | €78,745 | -€116,356 | -59.6% |
| Equity | 10/15 | €178,066 | €3,000 | -€175,066 | -98.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €116,752 | €0 | -€116,752 | -100% |
| Distributable reserves | 133 | €116,752 | €0 | -€116,752 | -100% |
| Profit (loss) carried forward | 14 | €58,314 | €0 | -€58,314 | -100% |
| Amounts payable | 17/49 | €17,035 | €75,745 | +€58,710 | +345% |
| Amounts payable within one year | 42/48 | €17,035 | €75,745 | +€58,710 | +345% |
| Trade debts | 44 | €3,963 | €2,683 | -€1,280 | -32.3% |
| Suppliers | 440/4 | €3,963 | €2,683 | -€1,280 | -32.3% |
| Taxes, remuneration and social security | 45 | €13,072 | €2,916 | -€10,157 | -77.7% |
| Taxes | 450/3 | €13,072 | €2,916 | -€10,157 | -77.7% |
| Other amounts payable | 47/48 | €0 | €70,147 | +€70,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €20 | +€20 | |
| Other operating charges | 640/8 | €61 | €0 | -€61 | -100% |
| Gross operating margin | 9900 | €67,751 | €83,694 | +€15,943 | +23.5% |
| Operating profit (loss) | 9901 | €67,690 | €83,674 | +€15,984 | +23.6% |
| Financial income | 75/76B | €5,541 | €5,109 | -€432 | -7.8% |
| Recurring financial income | 75 | €5,541 | €5,109 | -€432 | -7.8% |
| Financial charges | 65/66B | €273 | €365 | +€93 | +33.9% |
| Recurring financial charges | 65 | €273 | €365 | +€93 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €72,959 | €88,418 | +€15,459 | +21.2% |
| Income taxes | 67/77 | €14,645 | €18,271 | +€3,626 | +24.8% |
| Profit (loss) for the period | 9904 | €58,314 | €70,147 | +€11,833 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,314 | €70,147 | +€11,833 | +20.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.