REYNERS-SCHEPERS: 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.
REYNERS-SCHEPERS
Largest movements
- Cash +€175,110
up €175,110 (+108%), from €162,892 to €338,002
mainly Net result for the year (+€242,134) and Depreciation (+€73,198)
- Tangible fixed assets -€24,865
down €24,865 (-7.9%), from €315,144 to €290,279
of which Land and buildings: -€30,768
- Reserves +€196,141
up €196,141 (+38.9%), from €504,708 to €700,849
- Trade debts -€47,008
down €47,008 (-33.9%), from €138,571 to €91,563
- Tax, wage and social debts -€12,773
down €12,773 (-17.2%), from €74,438 to €61,666
of which Remuneration and social security: -€12,751
- Gross operating margin +€139,637
up €139,637 (+19.6%), from €712,773 to €852,410
- Taxes +€35,504
up €35,504 (+51.1%), from €69,483 to €104,987
- Staff costs +€16,276
up €16,276 (+4.1%), from €398,756 to €415,031
- Financial charges +€9,811
up €9,811 (+64.6%), from €15,177 to €24,987
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 | €869,731 | €1,014,229 | +€144,498 | +16.6% |
| Fixed assets | 21/28 | €317,908 | €293,043 | -€24,865 | -7.8% |
| Tangible fixed assets | 22/27 | €315,144 | €290,279 | -€24,865 | -7.9% |
| Land and buildings | 22 | €225,966 | €195,198 | -€30,768 | -13.6% |
| Plant, machinery and equipment | 23 | €30,429 | €58,795 | +€28,366 | +93.2% |
| Furniture and vehicles | 24 | €58,750 | €36,286 | -€22,463 | -38.2% |
| Financial fixed assets | 28 | €2,764 | €2,764 | = | 0.0% |
| Current assets | 29/58 | €551,822 | €721,186 | +€169,363 | +30.7% |
| Stocks and contracts in progress | 3 | €27,913 | €20,150 | -€7,763 | -27.8% |
| Stocks | 30/36 | €27,913 | €20,150 | -€7,763 | -27.8% |
| Amounts receivable within one year | 40/41 | €38,350 | €41,526 | +€3,176 | +8.3% |
| Trade receivables | 40 | €27,445 | €29,843 | +€2,398 | +8.7% |
| Other amounts receivable | 41 | €10,905 | €11,683 | +€778 | +7.1% |
| Current investments | 50/53 | €304,000 | €302,000 | -€2,000 | -0.7% |
| Cash at bank and in hand | 54/58 | €162,892 | €338,002 | +€175,110 | +108% |
| Deferred charges and accrued income | 490/1 | €18,667 | €19,507 | +€840 | +4.5% |
| Total equity and liabilities | 10/49 | €869,731 | €1,014,229 | +€144,498 | +16.6% |
| Equity | 10/15 | €517,108 | €713,249 | +€196,141 | +37.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €504,708 | €700,849 | +€196,141 | +38.9% |
| Distributable reserves | 133 | €504,708 | €700,849 | +€196,141 | +38.9% |
| Amounts payable | 17/49 | €352,623 | €300,980 | -€51,643 | -14.6% |
| Amounts payable within one year | 42/48 | €348,919 | €294,450 | -€54,469 | -15.6% |
| Trade debts | 44 | €138,571 | €91,563 | -€47,008 | -33.9% |
| Suppliers | 440/4 | €138,571 | €91,563 | -€47,008 | -33.9% |
| Taxes, remuneration and social security | 45 | €74,438 | €61,666 | -€12,773 | -17.2% |
| Taxes | 450/3 | €5,002 | €4,980 | -€22 | -0.4% |
| Remuneration and social security | 454/9 | €69,437 | €56,686 | -€12,751 | -18.4% |
| Other amounts payable | 47/48 | €135,909 | €141,221 | +€5,311 | +3.9% |
| Accrued charges and deferred income | 492/3 | €3,704 | €6,530 | +€2,826 | +76.3% |
| Remuneration, social security and pensions | 62 | €398,756 | €415,031 | +€16,276 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,671 | €73,198 | +€4,527 | +6.6% |
| Other operating charges | 640/8 | €4,645 | €3,609 | -€1,036 | -22.3% |
| Gross operating margin | 9900 | €712,773 | €852,410 | +€139,637 | +19.6% |
| Operating profit (loss) | 9901 | €240,701 | €360,571 | +€119,870 | +49.8% |
| Financial income | 75/76B | €5,486 | €11,537 | +€6,052 | +110% |
| Recurring financial income | 75 | €5,486 | €11,537 | +€6,052 | +110% |
| Financial charges | 65/66B | €15,177 | €24,987 | +€9,811 | +64.6% |
| Recurring financial charges | 65 | €15,177 | €24,987 | +€9,811 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | €231,010 | €347,121 | +€116,111 | +50.3% |
| Income taxes | 67/77 | €69,483 | €104,987 | +€35,504 | +51.1% |
| Profit (loss) for the period | 9904 | €161,528 | €242,134 | +€80,607 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €161,528 | €242,134 | +€80,607 | +49.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 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.