VAN RYMENANT STÉPHANE: 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 STÉPHANE
Largest movements
- Receivables within one year -€7,818
down €7,818 (-72.3%), from €10,809 to €2,991
of which Trade receivables: -€7,221
- Tangible fixed assets -€7,430
down €7,430 (-25.9%), from €28,727 to €21,297
of which Furniture and vehicles: -€4,750
- Cash -€4,110
down €4,110 (-55.7%), from €7,373 to €3,263
mainly Net result for the year (-€15,957) and Trade debts (-€2,463)
- Profit (loss) carried forward -€15,957
new in 2025: -€15,957
- Trade debts -€2,463
no longer reported in 2025 (was €2,463)
- Gross operating margin -€16,717
down €16,717, from €10,491 to -€6,226
- Depreciation +€638
up €638 (+8.0%), from €7,951 to €8,589
- Taxes -€534
down €534 (-99.9%), from €535 to €1
- Other operating charges -€264
down €264 (-21.0%), from €1,257 to €993
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 | €46,909 | €27,946 | -€18,963 | -40.4% |
| Fixed assets | 21/28 | €28,727 | €21,297 | -€7,430 | -25.9% |
| Tangible fixed assets | 22/27 | €28,727 | €21,297 | -€7,430 | -25.9% |
| Plant, machinery and equipment | 23 | €11,458 | €8,778 | -€2,680 | -23.4% |
| Furniture and vehicles | 24 | €17,269 | €12,519 | -€4,750 | -27.5% |
| Current assets | 29/58 | €18,182 | €6,649 | -€11,533 | -63.4% |
| Amounts receivable within one year | 40/41 | €10,809 | €2,991 | -€7,818 | -72.3% |
| Trade receivables | 40 | €9,862 | €2,641 | -€7,221 | -73.2% |
| Other amounts receivable | 41 | €947 | €350 | -€597 | -63.0% |
| Cash at bank and in hand | 54/58 | €7,373 | €3,263 | -€4,110 | -55.7% |
| Deferred charges and accrued income | 490/1 | - | €395 | +€395 | |
| Total equity and liabilities | 10/49 | €46,909 | €27,946 | -€18,963 | -40.4% |
| Equity | 10/15 | €32,847 | €16,890 | -€15,957 | -48.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,647 | €26,647 | = | 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% |
| Distributable reserves | 133 | €24,787 | €24,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,957 | -€15,957 | |
| Amounts payable | 17/49 | €14,062 | €11,055 | -€3,007 | -21.4% |
| Amounts payable within one year | 42/48 | €14,062 | €11,055 | -€3,007 | -21.4% |
| Trade debts | 44 | €2,463 | - | -€2,463 | |
| Suppliers | 440/4 | €2,463 | - | -€2,463 | |
| Taxes, remuneration and social security | 45 | €530 | €230 | -€300 | -56.7% |
| Taxes | 450/3 | €530 | €230 | -€300 | -56.7% |
| Other amounts payable | 47/48 | €11,069 | €10,826 | -€244 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,951 | €8,589 | +€638 | +8.0% |
| Other operating charges | 640/8 | €1,257 | €993 | -€264 | -21.0% |
| Gross operating margin | 9900 | €10,491 | -€6,226 | -€16,717 | |
| Operating profit (loss) | 9901 | €1,283 | -€15,808 | -€17,091 | |
| Financial charges | 65/66B | €145 | €148 | +€3 | +2.0% |
| Recurring financial charges | 65 | €145 | €148 | +€3 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €1,138 | -€15,956 | -€17,094 | |
| Income taxes | 67/77 | €535 | €1 | -€534 | -99.9% |
| Profit (loss) for the period | 9904 | €603 | -€15,957 | -€16,560 | |
| Profit (loss) for the period to be appropriated | 9905 | €603 | -€15,957 | -€16,560 |
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 20 October 2026 via checked.be.