REYNATI: 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.
REYNATI
Largest movements
- Tangible fixed assets -€26,374
down €26,374 (-42.4%), from €62,145 to €35,770
of which Furniture and vehicles: -€17,239
- Cash -€7,735
no longer reported in 2025 (was €7,735)
mainly Other debts (-€25,000) and Advances received (-€9,000)
- Receivables within one year +€3,201
up €3,201 (+2.6%), from €121,920 to €125,121
of which Other amounts receivable: +€5,655
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward +€11,984
up €11,984 (+33.2%), from -€36,108 to -€24,124
- Advances received -€9,000
no longer reported in 2025 (was €9,000)
- Debts after one year -€7,219
down €7,219 (-6.6%), from €110,096 to €102,877
- Trade debts -€2,326
down €2,326 (-37.8%), from €6,159 to €3,833
- Gross operating margin -€12,336
down €12,336 (-23.0%), from €53,690 to €41,354
- Financial income +€6,162
up €6,162 (+161.6%), from €3,814 to €9,976
- Taxes -€1,076
down €1,076 (-15.0%), from €7,169 to €6,093
- Financial charges -€1,017
down €1,017 (-21.1%), from €4,831 to €3,814
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 | €194,029 | €162,941 | -€31,088 | -16.0% |
| Fixed assets | 21/28 | €62,260 | €35,886 | -€26,374 | -42.4% |
| Tangible fixed assets | 22/27 | €62,145 | €35,770 | -€26,374 | -42.4% |
| Plant, machinery and equipment | 23 | €3,259 | €2,187 | -€1,072 | -32.9% |
| Furniture and vehicles | 24 | €39,092 | €21,853 | -€17,239 | -44.1% |
| Leasing and similar rights | 25 | €19,794 | €11,731 | -€8,064 | -40.7% |
| Financial fixed assets | 28 | €116 | €116 | = | 0.0% |
| Current assets | 29/58 | €131,769 | €127,055 | -€4,714 | -3.6% |
| Amounts receivable within one year | 40/41 | €121,920 | €125,121 | +€3,201 | +2.6% |
| Trade receivables | 40 | €2,921 | €467 | -€2,454 | -84.0% |
| Other amounts receivable | 41 | €118,999 | €124,655 | +€5,655 | +4.8% |
| Cash at bank and in hand | 54/58 | €7,735 | - | -€7,735 | |
| Deferred charges and accrued income | 490/1 | €2,114 | €1,934 | -€180 | -8.5% |
| Total equity and liabilities | 10/49 | €194,029 | €162,941 | -€31,088 | -16.0% |
| Equity | 10/15 | €25,892 | €37,876 | +€11,984 | +46.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,108 | -€24,124 | +€11,984 | +33.2% |
| Amounts payable | 17/49 | €168,137 | €125,065 | -€43,072 | -25.6% |
| Amounts payable after more than one year | 17 | €110,096 | €102,877 | -€7,219 | -6.6% |
| Financial debts | 170/4 | €110,096 | €102,877 | -€7,219 | -6.6% |
| Amounts payable within one year | 42/48 | €55,416 | €19,563 | -€35,854 | -64.7% |
| Current portion of amounts payable after more than one year | 42 | €6,981 | €7,219 | +€237 | +3.4% |
| Financial debts | 43 | - | €1,348 | +€1,348 | |
| Credit institutions | 430/8 | - | €1,348 | +€1,348 | |
| Trade debts | 44 | €6,159 | €3,833 | -€2,326 | -37.8% |
| Suppliers | 440/4 | €6,159 | €3,833 | -€2,326 | -37.8% |
| Advances received on contracts in progress | 46 | €9,000 | - | -€9,000 | |
| Taxes, remuneration and social security | 45 | €8,276 | €7,162 | -€1,114 | -13.5% |
| Taxes | 450/3 | €8,276 | €7,162 | -€1,114 | -13.5% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Accrued charges and deferred income | 492/3 | €2,625 | €2,625 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,886 | €26,374 | -€511 | -1.9% |
| Other operating charges | 640/8 | €3,149 | €3,065 | -€84 | -2.7% |
| Gross operating margin | 9900 | €53,690 | €41,354 | -€12,336 | -23.0% |
| Operating profit (loss) | 9901 | €23,655 | €11,915 | -€11,740 | -49.6% |
| Financial income | 75/76B | €3,814 | €9,976 | +€6,162 | +161.6% |
| Recurring financial income | 75 | €3,814 | €9,976 | +€6,162 | +161.6% |
| Financial charges | 65/66B | €4,831 | €3,814 | -€1,017 | -21.1% |
| Recurring financial charges | 65 | €4,831 | €3,814 | -€1,017 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €22,638 | €18,077 | -€4,561 | -20.1% |
| Income taxes | 67/77 | €7,169 | €6,093 | -€1,076 | -15.0% |
| Profit (loss) for the period | 9904 | €15,469 | €11,984 | -€3,485 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,469 | €11,984 | -€3,485 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.