REJIG: 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.
REJIG
Largest movements
- Stocks and contracts +€75,000
new in 2025: €75,000
- Current investments +€70,605
up €70,605 (+88.2%), from €80,071 to €150,676
- Receivables within one year +€68,388
up €68,388 (+138%), from €49,555 to €117,943
of which Trade receivables: +€115,955
- Tangible fixed assets -€34,529
down €34,529 (-19.7%), from €175,494 to €140,964
of which Plant, machinery and equipment: -€49,959
- Cash -€21,313
down €21,313 (-71.8%), from €29,682 to €8,369
mainly Stocks and contracts (-€75,000) and Current investments (-€70,605)
- Reserves +€119,428
up €119,428 (+88.5%), from €134,874 to €254,302
- Other debts +€28,805
up €28,805 (+35.6%), from €80,876 to €109,681
- Trade debts -€15,298
down €15,298 (-13.2%), from €115,856 to €100,558
- Profit (loss) carried forward +€13,616
no longer reported in 2025 (was -€13,616)
- Tax, wage and social debts +€11,600
up €11,600 (+263%), from €4,411 to €16,011
- Gross operating margin +€95,531
up €95,531 (+148%), from €64,442 to €159,973
- Depreciation +€24,206
up €24,206 (+88.1%), from €27,472 to €51,679
- Taxes +€20,977
up €20,977 (+69,346%), from €30 to €21,007
- Staff costs -€9,316
down €9,316 (-18.8%), from €49,535 to €40,219
- Other operating charges +€2,918
up €2,918 (+736%), from €397 to €3,315
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 | €334,801 | €492,952 | +€158,150 | +47.2% |
| Fixed assets | 21/28 | €175,494 | €140,964 | -€34,529 | -19.7% |
| Tangible fixed assets | 22/27 | €175,494 | €140,964 | -€34,529 | -19.7% |
| Plant, machinery and equipment | 23 | €174,535 | €124,576 | -€49,959 | -28.6% |
| Furniture and vehicles | 24 | €959 | €16,388 | +€15,429 | +1,609% |
| Current assets | 29/58 | €159,308 | €351,987 | +€192,679 | +121% |
| Stocks and contracts in progress | 3 | - | €75,000 | +€75,000 | |
| Stocks | 30/36 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €49,555 | €117,943 | +€68,388 | +138% |
| Trade receivables | 40 | €1,988 | €117,943 | +€115,955 | +5,834% |
| Other amounts receivable | 41 | €47,567 | - | -€47,567 | |
| Current investments | 50/53 | €80,071 | €150,676 | +€70,605 | +88.2% |
| Cash at bank and in hand | 54/58 | €29,682 | €8,369 | -€21,313 | -71.8% |
| Total equity and liabilities | 10/49 | €334,801 | €492,952 | +€158,150 | +47.2% |
| Equity | 10/15 | €133,659 | €266,702 | +€133,043 | +99.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €134,874 | €254,302 | +€119,428 | +88.5% |
| Distributable reserves | 133 | €134,874 | €254,302 | +€119,428 | +88.5% |
| Profit (loss) carried forward | 14 | -€13,616 | - | +€13,616 | |
| Amounts payable | 17/49 | €201,143 | €226,250 | +€25,107 | +12.5% |
| Amounts payable within one year | 42/48 | €201,143 | €226,250 | +€25,107 | +12.5% |
| Trade debts | 44 | €115,856 | €100,558 | -€15,298 | -13.2% |
| Suppliers | 440/4 | €115,856 | €100,558 | -€15,298 | -13.2% |
| Taxes, remuneration and social security | 45 | €4,411 | €16,011 | +€11,600 | +263% |
| Taxes | 450/3 | €4,411 | €16,011 | +€11,600 | +263% |
| Other amounts payable | 47/48 | €80,876 | €109,681 | +€28,805 | +35.6% |
| Remuneration, social security and pensions | 62 | €49,535 | €40,219 | -€9,316 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,472 | €51,679 | +€24,206 | +88.1% |
| Other operating charges | 640/8 | €397 | €3,315 | +€2,918 | +736% |
| Gross operating margin | 9900 | €64,442 | €159,973 | +€95,531 | +148% |
| Operating profit (loss) | 9901 | -€12,962 | €64,760 | +€77,722 | |
| Financial income | 75/76B | €113 | €818 | +€705 | +622% |
| Recurring financial income | 75 | €113 | €818 | +€705 | +622% |
| Financial charges | 65/66B | €737 | €212 | -€525 | -71.3% |
| Recurring financial charges | 65 | €737 | €212 | -€525 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,585 | €65,366 | +€78,952 | |
| Income taxes | 67/77 | €30 | €21,007 | +€20,977 | +69,346% |
| Profit (loss) for the period | 9904 | -€13,616 | €44,359 | +€57,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,616 | €44,359 | +€57,975 |
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 19 October 2026 via checked.be.