REYN MANAGEMENT: 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.
REYN MANAGEMENT
Largest movements
- Cash -€15,314
down €15,314 (-92.6%), from €16,546 to €1,232
mainly Receivables within one year (-€11,591) and Receivables after one year (-€8,324)
- Receivables within one year +€11,591
up €11,591 (+96.3%), from €12,042 to €23,633
of which Trade receivables: +€11,703
- Receivables after one year +€8,324
up €8,324 (+565%), from €1,473 to €9,797
- Tangible fixed assets +€853
new in 2025: €853
- Reserves +€5,005
up €5,005 (+23.3%), from €21,497 to €26,502
- Tax, wage and social debts +€1,136
up €1,136 (+17.2%), from €6,606 to €7,742
of which Remuneration and social security: +€1,472
- Trade debts -€927
down €927 (-75.7%), from €1,225 to €298
- Accrued charges and deferred income +€450
new in 2025: €450
- Gross operating margin -€2,168
down €2,168 (-25.2%), from €8,595 to €6,426
- Depreciation +€242
new in 2025: €242
- Other operating charges +€235
up €235 (+52.7%), from €446 to €682
- Taxes -€202
down €202 (-35.9%), from €562 to €360
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 | €31,827 | €37,491 | +€5,664 | +17.8% |
| Fixed assets | 21/28 | - | €853 | +€853 | |
| Tangible fixed assets | 22/27 | - | €853 | +€853 | |
| Plant, machinery and equipment | 23 | - | €853 | +€853 | |
| Current assets | 29/58 | €31,827 | €36,638 | +€4,811 | +15.1% |
| Amounts receivable after more than one year | 29 | €1,473 | €9,797 | +€8,324 | +565% |
| Other amounts receivable | 291 | €1,473 | €9,797 | +€8,324 | +565% |
| Amounts receivable within one year | 40/41 | €12,042 | €23,633 | +€11,591 | +96.3% |
| Trade receivables | 40 | €10,930 | €22,633 | +€11,703 | +107% |
| Other amounts receivable | 41 | €1,112 | €1,000 | -€112 | -10.1% |
| Cash at bank and in hand | 54/58 | €16,546 | €1,232 | -€15,314 | -92.6% |
| Deferred charges and accrued income | 490/1 | €1,767 | €1,976 | +€210 | +11.9% |
| Total equity and liabilities | 10/49 | €31,827 | €37,491 | +€5,664 | +17.8% |
| Equity | 10/15 | €23,997 | €29,002 | +€5,005 | +20.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,497 | €26,502 | +€5,005 | +23.3% |
| Distributable reserves | 133 | €21,497 | €26,502 | +€5,005 | +23.3% |
| Amounts payable | 17/49 | €7,831 | €8,490 | +€659 | +8.4% |
| Amounts payable within one year | 42/48 | €7,831 | €8,040 | +€209 | +2.7% |
| Trade debts | 44 | €1,225 | €298 | -€927 | -75.7% |
| Suppliers | 440/4 | €1,225 | €298 | -€927 | -75.7% |
| Taxes, remuneration and social security | 45 | €6,606 | €7,742 | +€1,136 | +17.2% |
| Taxes | 450/3 | €4,551 | €4,215 | -€336 | -7.4% |
| Remuneration and social security | 454/9 | €2,055 | €3,527 | +€1,472 | +71.6% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €242 | +€242 | |
| Other operating charges | 640/8 | €446 | €682 | +€235 | +52.7% |
| Gross operating margin | 9900 | €8,595 | €6,426 | -€2,168 | -25.2% |
| Operating profit (loss) | 9901 | €8,148 | €5,503 | -€2,645 | -32.5% |
| Financial income | 75/76B | €81 | €74 | -€7 | -8.1% |
| Recurring financial income | 75 | €81 | €74 | -€7 | -8.1% |
| Financial charges | 65/66B | €199 | €212 | +€13 | +6.4% |
| Recurring financial charges | 65 | €199 | €212 | +€13 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €8,030 | €5,365 | -€2,665 | -33.2% |
| Income taxes | 67/77 | €562 | €360 | -€202 | -35.9% |
| Profit (loss) for the period | 9904 | €7,468 | €5,005 | -€2,463 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,468 | €5,005 | -€2,463 | -33.0% |
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 17 October 2026 via checked.be.