REYSKENS LIESBETH MANAGEMENT: 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.
REYSKENS LIESBETH MANAGEMENT
Largest movements
- Cash +€34,566
up €34,566 (+170%), from €20,373 to €54,938
mainly Net result for the year (+€77,218) and Receivables within one year (+€14,825)
- Receivables within one year -€14,825
down €14,825 (-16.4%), from €90,192 to €75,367
of which Other amounts receivable: -€14,825
- Reserves +€77,218
up €77,218 (+12.2%), from €635,520 to €712,738
- Debts after one year -€38,271
down €38,271 (-44.8%), from €85,502 to €47,231
- Current portion of long-term debt -€18,480
down €18,480 (-32.6%), from €56,751 to €38,271
- Gross operating margin +€24,254
up €24,254 (+27.2%), from €89,159 to €113,413
- Taxes +€7,857
up €7,857 (+35.4%), from €22,196 to €30,053
- Financial charges -€2,446
down €2,446 (-31.3%), from €7,823 to €5,377
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 | €823,877 | €843,842 | +€19,965 | +2.4% |
| Fixed assets | 21/28 | €711,993 | €711,993 | = | 0.0% |
| Financial fixed assets | 28 | €711,993 | €711,993 | = | 0.0% |
| Current assets | 29/58 | €111,884 | €131,849 | +€19,965 | +17.8% |
| Amounts receivable within one year | 40/41 | €90,192 | €75,367 | -€14,825 | -16.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €90,192 | €75,367 | -€14,825 | -16.4% |
| Cash at bank and in hand | 54/58 | €20,373 | €54,938 | +€34,566 | +170% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,544 | +€225 | +17.0% |
| Total equity and liabilities | 10/49 | €823,877 | €843,842 | +€19,965 | +2.4% |
| Equity | 10/15 | €647,920 | €725,138 | +€77,218 | +11.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €635,520 | €712,738 | +€77,218 | +12.2% |
| Distributable reserves | 133 | €635,520 | €712,738 | +€77,218 | +12.2% |
| Amounts payable | 17/49 | €175,957 | €118,705 | -€57,253 | -32.5% |
| Amounts payable after more than one year | 17 | €85,502 | €47,231 | -€38,271 | -44.8% |
| Financial debts | 170/4 | €85,502 | €47,231 | -€38,271 | -44.8% |
| Amounts payable within one year | 42/48 | €83,514 | €62,454 | -€21,060 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €56,751 | €38,271 | -€18,480 | -32.6% |
| Trade debts | 44 | €617 | €404 | -€214 | -34.6% |
| Suppliers | 440/4 | €617 | €404 | -€214 | -34.6% |
| Taxes, remuneration and social security | 45 | €2,488 | €2,071 | -€417 | -16.8% |
| Taxes | 450/3 | €2,488 | €2,071 | -€417 | -16.8% |
| Other amounts payable | 47/48 | €23,658 | €21,708 | -€1,950 | -8.2% |
| Accrued charges and deferred income | 492/3 | €6,941 | €9,020 | +€2,079 | +29.9% |
| Other operating charges | 640/8 | €873 | €822 | -€51 | -5.8% |
| Gross operating margin | 9900 | €89,159 | €113,413 | +€24,254 | +27.2% |
| Operating profit (loss) | 9901 | €88,286 | €112,592 | +€24,305 | +27.5% |
| Financial income | 75/76B | €69 | €57 | -€12 | -16.8% |
| Recurring financial income | 75 | €69 | €57 | -€12 | -16.8% |
| Financial charges | 65/66B | €7,823 | €5,377 | -€2,446 | -31.3% |
| Recurring financial charges | 65 | €7,823 | €5,377 | -€2,446 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €80,532 | €107,271 | +€26,739 | +33.2% |
| Income taxes | 67/77 | €22,196 | €30,053 | +€7,857 | +35.4% |
| Profit (loss) for the period | 9904 | €58,336 | €77,218 | +€18,882 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,336 | €77,218 | +€18,882 | +32.4% |
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 27 October 2026 via checked.be.