REYSKENS: 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.
What changed
REYSKENS
NACE 01.191, Growing of flowers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€122,681
2024 · €169,332-€46,650
Equity
€2.7m
2024 · €2.6m+€122,681
Cash
€66,946
2024 · €81,114-€14,168
Balance sheet total
€5.6m
2024 · €5.4m+€263,650
Largest movements
Assets
- Stocks and contracts +€145,339
up €145,339 (+20.8%), from €698,032 to €843,371
- Receivables within one year +€125,081
up €125,081 (+8.7%), from €1.4m to €1.6m
of which Trade receivables: +€249,284
Equity and liabilities
- Reserves +€122,600
up €122,600 (+9.5%), from €1.3m to €1.4m
of which Distributable reserves: +€122,600
Income statement
- Gross operating margin -€30,655
down €30,655 (-4.6%), from €663,534 to €632,879
- Staff costs +€16,381
up €16,381 (+10.2%), from €160,166 to €176,547
- Taxes -€14,398
down €14,398 (-23.3%), from €61,786 to €47,388
- Financial charges +€9,482
up €9,482 (+9.0%), from €105,766 to €115,248
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.
Result 2024
€169,332
Gross operating margin
-€30,655
Staff costs
-€16,381
Depreciation
-€4,144
Other operating charges
+€1,437
Financial income
-€1,823
Financial charges
-€9,482
Taxes
+€14,398
Result 2025
€122,681
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.
From operations
+€139,944
Investment
-€197,428
Financing
+€43,316
Cash 2024
€81,114
From operations (derived)
+€139,944
Net result for the year
+€122,681
Depreciation
+€195,100
Stocks and contracts
-€145,339
Receivables within one year
-€125,081
Deferred charges and accrued income
-€5,070
Trade debts
+€36,018
Tax, wage and social debts
+€46,635
Other debts
+€15,000
Investment (derived)
-€197,428
Investment in fixed assets (net)
-€197,428
Financing
+€43,316
Debts after one year
+€14,919
Current portion of long-term debt
+€28,397
Cash 2025
€66,946
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,372,752 | €5,636,402 | +€263,650 | +4.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €3,153,767 | €3,156,094 | +€2,327 | +0.1% |
| Tangible fixed assets | 22/27 | €3,153,767 | €3,156,094 | +€2,327 | +0.1% |
| Land and buildings | 22 | €2,871,839 | €2,868,084 | -€3,755 | -0.1% |
| Plant, machinery and equipment | 23 | €245,132 | €229,345 | -€15,787 | -6.4% |
| Furniture and vehicles | 24 | €36,796 | €58,666 | +€21,869 | +59.4% |
| Current assets | 29/58 | €2,218,985 | €2,480,307 | +€261,322 | +11.8% |
| Stocks and contracts in progress | 3 | €698,032 | €843,371 | +€145,339 | +20.8% |
| Stocks | 30/36 | €698,032 | €843,371 | +€145,339 | +20.8% |
| Amounts receivable within one year | 40/41 | €1,439,839 | €1,564,920 | +€125,081 | +8.7% |
| Trade receivables | 40 | €813,288 | €1,062,572 | +€249,284 | +30.7% |
| Other amounts receivable | 41 | €626,551 | €502,348 | -€124,203 | -19.8% |
| Cash at bank and in hand | 54/58 | €81,114 | €66,946 | -€14,168 | -17.5% |
| Deferred charges and accrued income | 490/1 | - | €5,070 | +€5,070 | |
| Total equity and liabilities | 10/49 | €5,372,752 | €5,636,402 | +€263,650 | +4.9% |
| Equity | 10/15 | €2,622,202 | €2,744,884 | +€122,681 | +4.7% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Revaluation surpluses | 12 | €1,168,050 | €1,168,050 | = | 0.0% |
| Reserves | 13 | €1,284,094 | €1,406,694 | +€122,600 | +9.5% |
| Tax-exempt reserves | 132 | €12,994 | €12,994 | = | 0.0% |
| Distributable reserves | 133 | €1,271,100 | €1,393,700 | +€122,600 | +9.6% |
| Profit (loss) carried forward | 14 | €1,459 | €1,540 | +€81 | +5.6% |
| Amounts payable | 17/49 | €2,750,549 | €2,891,518 | +€140,968 | +5.1% |
| Amounts payable after more than one year | 17 | €2,028,845 | €2,043,763 | +€14,919 | +0.7% |
| Financial debts | 170/4 | €2,028,845 | €2,043,763 | +€14,919 | +0.7% |
| Amounts payable within one year | 42/48 | €721,705 | €847,754 | +€126,050 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €218,594 | €246,991 | +€28,397 | +13.0% |
| Trade debts | 44 | €412,149 | €448,167 | +€36,018 | +8.7% |
| Suppliers | 440/4 | €412,149 | €448,167 | +€36,018 | +8.7% |
| Taxes, remuneration and social security | 45 | €72,961 | €119,596 | +€46,635 | +63.9% |
| Taxes | 450/3 | €61,786 | €109,174 | +€47,388 | +76.7% |
| Remuneration and social security | 454/9 | €11,175 | €10,422 | -€753 | -6.7% |
| Other amounts payable | 47/48 | €18,000 | €33,000 | +€15,000 | +83.3% |
| Remuneration, social security and pensions | 62 | €160,166 | €176,547 | +€16,381 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190,956 | €195,100 | +€4,144 | +2.2% |
| Other operating charges | 640/8 | €6,207 | €4,770 | -€1,437 | -23.1% |
| Gross operating margin | 9900 | €663,534 | €632,879 | -€30,655 | -4.6% |
| Operating profit (loss) | 9901 | €306,205 | €256,462 | -€49,744 | -16.2% |
| Financial income | 75/76B | €30,679 | €28,856 | -€1,823 | -5.9% |
| Recurring financial income | 75 | €30,679 | €28,856 | -€1,823 | -5.9% |
| Financial charges | 65/66B | €105,766 | €115,248 | +€9,482 | +9.0% |
| Recurring financial charges | 65 | €105,766 | €115,248 | +€9,482 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €231,118 | €170,069 | -€61,048 | -26.4% |
| Income taxes | 67/77 | €61,786 | €47,388 | -€14,398 | -23.3% |
| Profit (loss) for the period | 9904 | €169,332 | €122,681 | -€46,650 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €169,332 | €122,681 | -€46,650 | -27.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.