REYNIERS DIDIER: 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.
REYNIERS DIDIER
Largest movements
- Cash +€18,300
up €18,300 (+8.1%), from €224,615 to €242,916
mainly Net result for the year (+€13,949) and Tax, wage and social debts (+€6,169)
- Reserves +€11,545
up €11,545 (+35.0%), from €32,980 to €44,525
of which Non-distributable reserves: +€11,545
- Tax, wage and social debts +€6,169
up €6,169 (+309%), from €1,995 to €8,164
- Depreciation -€8,733
down €8,733 (-95.7%), from €9,125 to €392
- Gross operating margin +€6,200
up €6,200 (+44.1%), from €14,067 to €20,267
- Taxes +€4,016
up €4,016 (+185%), from €2,172 to €6,188
- Financial income -€3,803
down €3,803 (-50.3%), from €7,563 to €3,760
- Other operating charges -€499
down €499 (-12.6%), from €3,954 to €3,454
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 | €270,858 | €288,777 | +€17,919 | +6.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €43,302 | €42,910 | -€392 | -0.9% |
| Tangible fixed assets | 22/27 | €43,302 | €42,910 | -€392 | -0.9% |
| Land and buildings | 22 | €43,302 | €42,910 | -€392 | -0.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €227,556 | €245,867 | +€18,311 | +8.0% |
| Amounts receivable within one year | 40/41 | €2,181 | €2,178 | -€3 | -0.1% |
| Trade receivables | 40 | €2,181 | €2,178 | -€3 | -0.1% |
| Cash at bank and in hand | 54/58 | €224,615 | €242,916 | +€18,300 | +8.1% |
| Deferred charges and accrued income | 490/1 | €759 | €773 | +€14 | +1.8% |
| Total equity and liabilities | 10/49 | €270,858 | €288,777 | +€17,919 | +6.6% |
| Equity | 10/15 | €268,862 | €280,501 | +€11,639 | +4.3% |
| Contributions | 10/11 | €325,000 | €325,000 | = | 0.0% |
| Reserves | 13 | €32,980 | €44,525 | +€11,545 | +35.0% |
| Non-distributable reserves | 130/1 | €32,500 | €44,045 | +€11,545 | +35.5% |
| Reserves not available under the articles | 1311 | €32,500 | €44,045 | +€11,545 | +35.5% |
| Distributable reserves | 133 | €480 | €480 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,118 | -€89,024 | +€93 | +0.1% |
| Amounts payable | 17/49 | €1,995 | €8,276 | +€6,280 | +315% |
| Amounts payable within one year | 42/48 | €1,995 | €8,276 | +€6,280 | +315% |
| Trade debts | 44 | - | €111 | +€111 | |
| Suppliers | 440/4 | - | €111 | +€111 | |
| Taxes, remuneration and social security | 45 | €1,995 | €8,164 | +€6,169 | +309% |
| Taxes | 450/3 | €1,995 | €8,164 | +€6,169 | +309% |
| Non-recurring operating income | 76A | €325 | €325 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,125 | €392 | -€8,733 | -95.7% |
| Other operating charges | 640/8 | €3,954 | €3,454 | -€499 | -12.6% |
| Gross operating margin | 9900 | €14,067 | €20,267 | +€6,200 | +44.1% |
| Operating profit (loss) | 9901 | €988 | €16,421 | +€15,432 | +1,561% |
| Financial income | 75/76B | €7,563 | €3,760 | -€3,803 | -50.3% |
| Recurring financial income | 75 | €7,563 | €3,760 | -€3,803 | -50.3% |
| Financial charges | 65/66B | €41 | €44 | +€2 | +5.2% |
| Recurring financial charges | 65 | €41 | €44 | +€2 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €8,510 | €20,137 | +€11,628 | +137% |
| Income taxes | 67/77 | €2,172 | €6,188 | +€4,016 | +185% |
| Profit (loss) for the period | 9904 | €6,338 | €13,949 | +€7,611 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €6,338 | €13,949 | +€7,611 | +120% |
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 24 October 2026 via checked.be.