REYNERS TOOLS: 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 TOOLS
Largest movements
- Cash +€242,893
up €242,893 (+18.6%), from €1.3m to €1.6m
mainly Net result for the year (+€157,433) and Stocks and contracts (+€78,895)
- Stocks and contracts -€78,895
down €78,895 (-100%), from €78,895 to €0
- Tangible fixed assets -€57,292
down €57,292 (-53.8%), from €106,436 to €49,144
of which Land and buildings: -€37,626
- Reserves +€157,433
up €157,433 (+12.1%), from €1.3m to €1.5m
of which Distributable reserves: +€157,433
- Trade debts -€29,006
no longer reported in 2025 (was €29,006)
- Gross operating margin -€875,868
down €875,868 (-70.0%), from €1.3m to €375,723
- Taxes -€266,429
down €266,429 (-78.7%), from €338,447 to €72,018
- Staff costs -€40,552
down €40,552 (-26.0%), from €155,930 to €115,377
- Financial charges -€14,133
down €14,133 (-93.3%), from €15,154 to €1,021
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 | €1,532,983 | €1,650,682 | +€117,699 | +7.7% |
| Fixed assets | 21/28 | €106,573 | €49,281 | -€57,292 | -53.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €106,436 | €49,144 | -€57,292 | -53.8% |
| Land and buildings | 22 | €37,626 | €0 | -€37,626 | -100% |
| Furniture and vehicles | 24 | €68,809 | €49,144 | -€19,666 | -28.6% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €1,426,410 | €1,601,400 | +€174,991 | +12.3% |
| Stocks and contracts in progress | 3 | €78,895 | €0 | -€78,895 | -100% |
| Stocks | 30/36 | €78,895 | €0 | -€78,895 | -100% |
| Amounts receivable within one year | 40/41 | €38,723 | €50,178 | +€11,455 | +29.6% |
| Trade receivables | 40 | €24,583 | €36,495 | +€11,912 | +48.5% |
| Other amounts receivable | 41 | €14,141 | €13,683 | -€458 | -3.2% |
| Cash at bank and in hand | 54/58 | €1,308,330 | €1,551,222 | +€242,893 | +18.6% |
| Deferred charges and accrued income | 490/1 | €462 | €0 | -€462 | -100% |
| Total equity and liabilities | 10/49 | €1,532,983 | €1,650,682 | +€117,699 | +7.7% |
| Equity | 10/15 | €1,465,046 | €1,622,479 | +€157,433 | +10.7% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Capital | 10 | €160,000 | €160,000 | = | 0.0% |
| Issued capital | 100 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €1,305,046 | €1,462,479 | +€157,433 | +12.1% |
| Non-distributable reserves | 130/1 | €16,000 | €16,000 | = | 0.0% |
| Legal reserve | 130 | €16,000 | €16,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €1,277,046 | €1,434,479 | +€157,433 | +12.3% |
| Amounts payable | 17/49 | €67,937 | €28,203 | -€39,734 | -58.5% |
| Amounts payable within one year | 42/48 | €67,937 | €28,203 | -€39,734 | -58.5% |
| Trade debts | 44 | €29,006 | - | -€29,006 | |
| Suppliers | 440/4 | €29,006 | - | -€29,006 | |
| Taxes, remuneration and social security | 45 | €38,931 | €28,203 | -€10,728 | -27.6% |
| Taxes | 450/3 | €14,748 | €13,649 | -€1,099 | -7.5% |
| Remuneration and social security | 454/9 | €24,183 | €14,554 | -€9,629 | -39.8% |
| Non-recurring operating income | 76A | €980 | €400,145 | +€399,165 | +40,737% |
| Remuneration, social security and pensions | 62 | €155,930 | €115,377 | -€40,552 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,876 | €19,666 | +€789 | +4.2% |
| Other operating charges | 640/8 | €3,500 | €10,246 | +€6,746 | +193% |
| Non-recurring operating charges | 66A | €6,914 | - | -€6,914 | |
| Gross operating margin | 9900 | €1,251,591 | €375,723 | -€875,868 | -70.0% |
| Operating profit (loss) | 9901 | €1,066,371 | €230,434 | -€835,937 | -78.4% |
| Financial income | 75/76B | €1,442 | €37 | -€1,405 | -97.4% |
| Recurring financial income | 75 | €1,442 | €37 | -€1,405 | -97.4% |
| Financial charges | 65/66B | €15,154 | €1,021 | -€14,133 | -93.3% |
| Recurring financial charges | 65 | €15,154 | €1,021 | -€14,133 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €1,052,659 | €229,450 | -€823,209 | -78.2% |
| Income taxes | 67/77 | €338,447 | €72,018 | -€266,429 | -78.7% |
| Profit (loss) for the period | 9904 | €714,212 | €157,433 | -€556,779 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €714,212 | €157,433 | -€556,779 | -78.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.