REYNAERT.BE: 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.
REYNAERT.BE
Largest movements
- Current investments +€15,000
new in 2025: €15,000
- Cash -€5,131
down €5,131 (-31.3%), from €16,403 to €11,272
mainly Current investments (-€15,000) and Investment in fixed assets (net) (-€3,065)
- Receivables within one year -€532
down €532 (-12.5%), from €4,248 to €3,716
- Profit (loss) carried forward +€9,422
up €9,422 (+17.8%), from -€53,061 to -€43,640
- Gross operating margin +€6,812
up €6,812 (+95.7%), from €7,117 to €13,929
- Depreciation +€626
up €626 (+27.6%), from €2,267 to €2,894
- Other operating charges +€507
up €507 (+87.6%), from €579 to €1,087
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 | €43,417 | €52,954 | +€9,537 | +22.0% |
| Fixed assets | 21/28 | €20,583 | €20,754 | +€171 | +0.8% |
| Tangible fixed assets | 22/27 | €20,583 | €20,754 | +€171 | +0.8% |
| Land and buildings | 22 | €18,053 | €16,200 | -€1,853 | -10.3% |
| Plant, machinery and equipment | 23 | €2,239 | €3,430 | +€1,191 | +53.2% |
| Furniture and vehicles | 24 | €292 | €1,125 | +€833 | +285% |
| Current assets | 29/58 | €22,834 | €32,200 | +€9,366 | +41.0% |
| Stocks and contracts in progress | 3 | €1,480 | €1,480 | = | 0.0% |
| Stocks | 30/36 | €1,480 | €1,480 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,248 | €3,716 | -€532 | -12.5% |
| Trade receivables | 40 | €4,248 | €3,716 | -€532 | -12.5% |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €16,403 | €11,272 | -€5,131 | -31.3% |
| Deferred charges and accrued income | 490/1 | €702 | €732 | +€29 | +4.2% |
| Total equity and liabilities | 10/49 | €43,417 | €52,954 | +€9,537 | +22.0% |
| Equity | 10/15 | €22,109 | €31,530 | +€9,422 | +42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,570 | €56,570 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,710 | €14,710 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,061 | -€43,640 | +€9,422 | +17.8% |
| Amounts payable | 17/49 | €21,309 | €21,424 | +€115 | +0.5% |
| Amounts payable within one year | 42/48 | €21,309 | €21,424 | +€115 | +0.5% |
| Trade debts | 44 | €713 | €850 | +€137 | +19.2% |
| Suppliers | 440/4 | €713 | €850 | +€137 | +19.2% |
| Taxes, remuneration and social security | 45 | €2,049 | €1,994 | -€54 | -2.7% |
| Taxes | 450/3 | €2,049 | €1,994 | -€54 | -2.7% |
| Other amounts payable | 47/48 | €18,547 | €18,579 | +€33 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,267 | €2,894 | +€626 | +27.6% |
| Other operating charges | 640/8 | €579 | €1,087 | +€507 | +87.6% |
| Gross operating margin | 9900 | €7,117 | €13,929 | +€6,812 | +95.7% |
| Operating profit (loss) | 9901 | €4,271 | €9,949 | +€5,678 | +133% |
| Financial income | 75/76B | €1 | €5 | +€4 | +458% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +458% |
| Financial charges | 65/66B | €527 | €532 | +€5 | +1.0% |
| Recurring financial charges | 65 | €527 | €532 | +€5 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €3,745 | €9,422 | +€5,677 | +152% |
| Profit (loss) for the period | 9904 | €3,745 | €9,422 | +€5,677 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €3,745 | €9,422 | +€5,677 | +152% |
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 21 October 2026 via checked.be.