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RERO: 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.

What changed

RERO

BE 0802.826.141
NACE 86.951, Physiotherapy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€18,238
2024 · €25,105-€6,866
Equity
€76,780
2024 · €58,542+€18,238
Cash
€36,625
2024 · €36,760-€135
Balance sheet total
€94,968
2024 · €74,416+€20,552

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€21,715

    up €21,715 (+504.4%), from €4,305 to €26,020

    of which Trade receivables: +€11,379

  • Tangible fixed assets -€1,028

    down €1,028 (-6.9%), from €14,941 to €13,914

    of which Leasing and similar rights: -€5,733

Equity and liabilities
  • Reserves +€18,238

    up €18,238 (+32.8%), from €55,542 to €73,780

  • Tax, wage and social debts +€6,770

    up €6,770 (+566.6%), from €1,195 to €7,965

    of which Remuneration and social security: +€4,024

  • Debts after one year -€4,836

    down €4,836 (-65.3%), from €7,411 to €2,575

  • Trade debts +€1,127

    up €1,127 (+89.8%), from €1,256 to €2,383

  • Other debts -€953

    down €953 (-100.0%), from €953 to €0

Income statement
  • Gross operating margin -€4,852

    down €4,852 (-10.8%), from €44,888 to €40,036

  • Taxes +€2,643

    up €2,643 (+30.0%), from €8,798 to €11,441

  • Financial charges -€906

    down €906 (-35.5%), from €2,553 to €1,647

  • Financial income +€599

    up €599 (+19968.0%), from €3 to €602

  • Other operating charges +€523

    up €523 (+19.6%), from €2,671 to €3,194

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €25,105
Gross operating margin -€4,852
Depreciation -€354
Other operating charges -€523
Financial income +€599
Financial charges +€906
Taxes -€2,643
Result 2025 €18,238

Cash bridge derived

cash 2024 to 2025

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.

From operations +€9,585
Investment -€5,090
Financing -€4,630
Cash 2024 €36,760
Net result for the year +€18,238
Depreciation +€6,118
Receivables within one year -€21,715
Trade debts +€1,127
Tax, wage and social debts +€6,770
Other debts -€953
Investment in fixed assets (net) -€5,090
Debts after one year -€4,836
Current portion of long-term debt +€200
Short-term financial debts +€6
Cash 2025 €36,625
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €74,416 €94,968 +€20,552 +27.6%
Fixed assets 21/28 €14,941 €13,914 -€1,028 -6.9%
Tangible fixed assets 22/27 €14,941 €13,914 -€1,028 -6.9%
Furniture and vehicles 24 €867 €5,573 +€4,706 +542.9%
Leasing and similar rights 25 €14,074 €8,341 -€5,733 -40.7%
Current assets 29/58 €59,475 €81,055 +€21,580 +36.3%
Amounts receivable after more than one year 29 €17,902 €17,902 = 0.0%
Other amounts receivable 291 €17,902 €17,902 = 0.0%
Amounts receivable within one year 40/41 €4,305 €26,020 +€21,715 +504.4%
Trade receivables 40 €2,104 €13,483 +€11,379 +540.9%
Other amounts receivable 41 €2,202 €12,537 +€10,336 +469.5%
Cash at bank and in hand 54/58 €36,760 €36,625 -€135 -0.4%
Deferred charges and accrued income 490/1 €508 €508 = 0.0%
Total equity and liabilities 10/49 €74,416 €94,968 +€20,552 +27.6%
Equity 10/15 €58,542 €76,780 +€18,238 +31.2%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €55,542 €73,780 +€18,238 +32.8%
Distributable reserves 133 €55,542 €73,780 +€18,238 +32.8%
Amounts payable 17/49 €15,874 €18,188 +€2,314 +14.6%
Amounts payable after more than one year 17 €7,411 €2,575 -€4,836 -65.3%
Financial debts 170/4 €7,411 €2,575 -€4,836 -65.3%
Amounts payable within one year 42/48 €8,463 €15,613 +€7,150 +84.5%
Current portion of amounts payable after more than one year 42 €4,636 €4,836 +€200 +4.3%
Financial debts 43 €423 €429 +€6 +1.5%
Credit institutions 430/8 €423 €429 +€6 +1.5%
Trade debts 44 €1,256 €2,383 +€1,127 +89.8%
Suppliers 440/4 €1,256 €2,383 +€1,127 +89.8%
Taxes, remuneration and social security 45 €1,195 €7,965 +€6,770 +566.6%
Taxes 450/3 €1,195 €3,941 +€2,746 +229.8%
Remuneration and social security 454/9 €0 €4,024 +€4,024
Other amounts payable 47/48 €953 €0 -€953 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,764 €6,118 +€354 +6.1%
Other operating charges 640/8 €2,671 €3,194 +€523 +19.6%
Gross operating margin 9900 €44,888 €40,036 -€4,852 -10.8%
Operating profit (loss) 9901 €36,454 €30,725 -€5,729 -15.7%
Financial income 75/76B €3 €602 +€599 +19968.0%
Recurring financial income 75 €3 €602 +€599 +19968.0%
Financial charges 65/66B €2,553 €1,647 -€906 -35.5%
Recurring financial charges 65 €2,553 €1,647 -€906 -35.5%
Profit (loss) for the period before taxes 9903 €33,903 €29,679 -€4,224 -12.5%
Income taxes 67/77 €8,798 €11,441 +€2,643 +30.0%
Profit (loss) for the period 9904 €25,105 €18,238 -€6,866 -27.4%
Profit (loss) for the period to be appropriated 9905 €25,105 €18,238 -€6,866 -27.4%

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 30 September 2026 via checked.be.