REYNA: 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.
REYNA
Largest movements
- Receivables within one year -€105,254
down €105,254 (-28.3%), from €371,340 to €266,086
- Cash -€11,097
down €11,097 (-79.2%), from €14,014 to €2,917
mainly Other debts (-€94,897) and Net result for the year (-€25,975)
- Other debts -€94,897
down €94,897 (-23.5%), from €403,468 to €308,571
- Profit (loss) carried forward -€25,975
down €25,975 (-22.4%), from -€115,783 to -€141,758
- Gross operating margin -€3,073
down €3,073 (-11.5%), from -€26,730 to -€29,803
- Financial income -€1,794
down €1,794 (-11.8%), from €15,153 to €13,359
of which Non-recurring financial income: -€15,153
- Financial charges +€406
up €406 (+6.0%), from €6,762 to €7,168
of which Financial charges: +€6,720
- Other operating charges -€303
down €303 (-16.4%), from €1,843 to €1,540
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 | €388,452 | €271,305 | -€117,147 | -30.2% |
| Fixed assets | 21/28 | €338 | €0 | -€338 | -100.0% |
| Tangible fixed assets | 22/27 | €338 | €0 | -€338 | -100.0% |
| Plant, machinery and equipment | 23 | €338 | €0 | -€338 | -100.0% |
| Current assets | 29/58 | €388,114 | €271,305 | -€116,809 | -30.1% |
| Amounts receivable within one year | 40/41 | €371,340 | €266,086 | -€105,254 | -28.3% |
| Other amounts receivable | 41 | €371,340 | €266,086 | -€105,254 | -28.3% |
| Cash at bank and in hand | 54/58 | €14,014 | €2,917 | -€11,097 | -79.2% |
| Deferred charges and accrued income | 490/1 | €2,760 | €2,302 | -€458 | -16.6% |
| Total equity and liabilities | 10/49 | €388,452 | €271,305 | -€117,147 | -30.2% |
| Equity | 10/15 | -€95,783 | -€121,758 | -€25,975 | -27.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,783 | -€141,758 | -€25,975 | -22.4% |
| Amounts payable | 17/49 | €484,235 | €393,063 | -€91,172 | -18.8% |
| Amounts payable within one year | 42/48 | €484,235 | €393,063 | -€91,172 | -18.8% |
| Trade debts | 44 | €80,590 | €83,846 | +€3,256 | +4.0% |
| Suppliers | 440/4 | €80,590 | €83,846 | +€3,256 | +4.0% |
| Taxes, remuneration and social security | 45 | €177 | €646 | +€469 | +264.9% |
| Taxes | 450/3 | €177 | €646 | +€469 | +264.9% |
| Other amounts payable | 47/48 | €403,468 | €308,571 | -€94,897 | -23.5% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537 | €338 | -€199 | -37.0% |
| Other operating charges | 640/8 | €1,843 | €1,540 | -€303 | -16.4% |
| Gross operating margin | 9900 | -€26,730 | -€29,803 | -€3,073 | -11.5% |
| Operating profit (loss) | 9901 | -€29,110 | -€31,682 | -€2,572 | -8.8% |
| Financial income | 75/76B | €15,153 | €13,359 | -€1,794 | -11.8% |
| Recurring financial income | 75 | €15,153 | €13,359 | -€1,794 | -11.8% |
| Non-recurring financial income | 76B | €15,153 | - | -€15,153 | |
| Financial charges | 65/66B | €6,762 | €7,168 | +€406 | +6.0% |
| Recurring financial charges | 65 | €448 | €7,168 | +€6,720 | +1500.0% |
| Non-recurring financial charges | 66B | €6,314 | €0 | -€6,314 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,719 | -€25,491 | -€4,772 | -23.0% |
| Income taxes | 67/77 | €314 | €484 | +€170 | +54.2% |
| Profit (loss) for the period | 9904 | -€21,033 | -€25,975 | -€4,942 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,033 | -€25,975 | -€4,942 | -23.5% |
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 29 September 2026 via checked.be.