VAN RYMENANT & PARTNERS: 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.
VAN RYMENANT & PARTNERS
Largest movements
- Receivables within one year -€8,396
down €8,396 (-16.2%), from €51,926 to €43,530
of which Trade receivables: -€11,179
- Tangible fixed assets -€1,649
down €1,649 (-35.5%), from €4,647 to €2,998
of which Furniture and vehicles: -€1,205
- Profit (loss) carried forward -€10,893
down €10,893 (-63.1%), from €17,259 to €6,366
- Tax, wage and social debts +€4,044
up €4,044 (+27.3%), from €14,802 to €18,846
of which Remuneration and social security: +€2,879
- Other debts -€4,000
no longer reported in 2025 (was €4,000)
- Trade debts +€654
up €654 (+17.4%), from €3,770 to €4,424
- Gross operating margin -€14,790
down €14,790 (-20.5%), from €72,190 to €57,400
- Write-downs +€3,087
no longer reported in 2025 (was -€3,087)
- Other operating charges -€2,355
down €2,355 (-45.9%), from €5,135 to €2,780
- Financial charges +€1,192
up €1,192 (+256%), from €465 to €1,657
- Staff costs +€921
up €921 (+1.5%), from €61,255 to €62,177
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 | €60,292 | €50,096 | -€10,195 | -16.9% |
| Fixed assets | 21/28 | €4,947 | €3,298 | -€1,649 | -33.3% |
| Tangible fixed assets | 22/27 | €4,647 | €2,998 | -€1,649 | -35.5% |
| Furniture and vehicles | 24 | €1,930 | €725 | -€1,205 | -62.4% |
| Other tangible fixed assets | 26 | €2,717 | €2,273 | -€444 | -16.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €55,345 | €46,799 | -€8,546 | -15.4% |
| Amounts receivable within one year | 40/41 | €51,926 | €43,530 | -€8,396 | -16.2% |
| Trade receivables | 40 | €48,058 | €36,879 | -€11,179 | -23.3% |
| Other amounts receivable | 41 | €3,867 | €6,651 | +€2,784 | +72.0% |
| Cash at bank and in hand | 54/58 | €2,649 | €2,943 | +€294 | +11.1% |
| Deferred charges and accrued income | 490/1 | €770 | €326 | -€444 | -57.7% |
| Total equity and liabilities | 10/49 | €60,292 | €50,096 | -€10,195 | -16.9% |
| Equity | 10/15 | €37,719 | €26,826 | -€10,893 | -28.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,259 | €6,366 | -€10,893 | -63.1% |
| Amounts payable | 17/49 | €22,573 | €23,271 | +€698 | +3.1% |
| Amounts payable within one year | 42/48 | €22,573 | €23,271 | +€698 | +3.1% |
| Trade debts | 44 | €3,770 | €4,424 | +€654 | +17.4% |
| Suppliers | 440/4 | €3,770 | €4,424 | +€654 | +17.4% |
| Taxes, remuneration and social security | 45 | €14,802 | €18,846 | +€4,044 | +27.3% |
| Taxes | 450/3 | €7,640 | €8,805 | +€1,165 | +15.2% |
| Remuneration and social security | 454/9 | €7,162 | €10,042 | +€2,879 | +40.2% |
| Other amounts payable | 47/48 | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €61,255 | €62,177 | +€921 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,006 | €1,649 | -€357 | -17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,087 | - | +€3,087 | |
| Other operating charges | 640/8 | €5,135 | €2,780 | -€2,355 | -45.9% |
| Gross operating margin | 9900 | €72,190 | €57,400 | -€14,790 | -20.5% |
| Operating profit (loss) | 9901 | €6,880 | -€9,205 | -€16,086 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €465 | €1,657 | +€1,192 | +256% |
| Recurring financial charges | 65 | €465 | €1,657 | +€1,192 | +256% |
| Profit (loss) for the period before taxes | 9903 | €6,432 | -€10,862 | -€17,294 | |
| Income taxes | 67/77 | - | €31 | +€31 | |
| Profit (loss) for the period | 9904 | €6,432 | -€10,893 | -€17,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,432 | -€10,893 | -€17,326 |
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 29 October 2026 via checked.be.