REYNAERT JOHNNY: 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 JOHNNY
Largest movements
- Tangible fixed assets -€19,718
down €19,718 (-35.0%), from €56,382 to €36,663
of which Furniture and vehicles: -€15,201
- Cash -€11,228
down €11,228 (-28.4%), from €39,490 to €28,262
- Other debts -€12,760
down €12,760 (-21.5%), from €59,305 to €46,545
- Debts after one year -€11,000
down €11,000 (-59.3%), from €18,540 to €7,540
- Profit (loss) carried forward -€9,962
new in 2025: -€9,962
- Reserves +€6,223
up €6,223 (+24.4%), from €25,531 to €31,755
of which Distributable reserves: +€6,223
- Tax, wage and social debts -€2,918
down €2,918 (-37.1%), from €7,876 to €4,958
of which Taxes: -€2,918
- Gross operating margin -€31,639
down €31,639 (-90.8%), from €34,836 to €3,196
- Depreciation -€6,006
down €6,006 (-33.7%), from €17,812 to €11,806
- Taxes -€2,961
no longer reported in 2025 (was €2,961)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,271 | €107,858 | -€30,413 | -22.0% |
| Fixed assets | 21/28 | €56,382 | €36,663 | -€19,718 | -35.0% |
| Tangible fixed assets | 22/27 | €56,382 | €36,663 | -€19,718 | -35.0% |
| Land and buildings | 22 | €17,815 | €13,655 | -€4,160 | -23.4% |
| Plant, machinery and equipment | 23 | €3,702 | €3,345 | -€357 | -9.6% |
| Furniture and vehicles | 24 | €34,864 | €19,663 | -€15,201 | -43.6% |
| Current assets | 29/58 | €81,890 | €71,195 | -€10,695 | -13.1% |
| Stocks and contracts in progress | 3 | €9,373 | €10,208 | +€835 | +8.9% |
| Stocks | 30/36 | €9,373 | €10,208 | +€835 | +8.9% |
| Amounts receivable within one year | 40/41 | €29,981 | €29,339 | -€643 | -2.1% |
| Trade receivables | 40 | €29,978 | €29,267 | -€711 | -2.4% |
| Other amounts receivable | 41 | €3 | €72 | +€68 | +1,962% |
| Cash at bank and in hand | 54/58 | €39,490 | €28,262 | -€11,228 | -28.4% |
| Deferred charges and accrued income | 490/1 | €3,045 | €3,387 | +€342 | +11.2% |
| Total equity and liabilities | 10/49 | €138,271 | €107,858 | -€30,413 | -22.0% |
| Equity | 10/15 | €44,131 | €40,393 | -€3,738 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,531 | €31,755 | +€6,223 | +24.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €23,671 | €29,895 | +€6,223 | +26.3% |
| Profit (loss) carried forward | 14 | - | -€9,962 | -€9,962 | |
| Amounts payable | 17/49 | €94,140 | €67,465 | -€26,675 | -28.3% |
| Amounts payable after more than one year | 17 | €18,540 | €7,540 | -€11,000 | -59.3% |
| Financial debts | 170/4 | €18,540 | €7,540 | -€11,000 | -59.3% |
| Amounts payable within one year | 42/48 | €75,600 | €59,925 | -€15,675 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €5,363 | €5,546 | +€183 | +3.4% |
| Trade debts | 44 | €3,015 | €2,877 | -€139 | -4.6% |
| Suppliers | 440/4 | €3,015 | €2,877 | -€139 | -4.6% |
| Advances received on contracts in progress | 46 | €40 | - | -€40 | |
| Taxes, remuneration and social security | 45 | €7,876 | €4,958 | -€2,918 | -37.1% |
| Taxes | 450/3 | €6,376 | €3,458 | -€2,918 | -45.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €59,305 | €46,545 | -€12,760 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,812 | €11,806 | -€6,006 | -33.7% |
| Other operating charges | 640/8 | €1,150 | €944 | -€206 | -17.9% |
| Gross operating margin | 9900 | €34,836 | €3,196 | -€31,639 | -90.8% |
| Operating profit (loss) | 9901 | €15,873 | -€9,554 | -€25,427 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €581 | €408 | -€173 | -29.8% |
| Recurring financial charges | 65 | €581 | €408 | -€173 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €15,301 | -€9,962 | -€25,263 | |
| Income taxes | 67/77 | €2,961 | - | -€2,961 | |
| Profit (loss) for the period | 9904 | €12,340 | -€9,962 | -€22,302 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,340 | -€9,962 | -€22,302 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.