REYYAN: 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.
REYYAN
Largest movements
- Cash -€3,867
down €3,867 (-11.1%), from €34,740 to €30,873
mainly Contributions, distributions and other (-€29,358) and Trade debts (-€4,348)
- Stocks and contracts +€3,459
up €3,459 (+1,432%), from €242 to €3,700
- Receivables within one year -€3,174
down €3,174 (-60.8%), from €5,223 to €2,049
of which Trade receivables: -€5,070
- Tangible fixed assets -€1,687
down €1,687 (-76.8%), from €2,197 to €509
- Deferred charges and accrued income -€918
down €918 (-98.5%), from €932 to €14
- Contributions -€12,400
no longer reported in 2025 (was €12,400)
- Other debts +€12,396
up €12,396 (+6,424%), from €193 to €12,589
- Trade debts -€4,348
down €4,348 (-62.0%), from €7,011 to €2,663
- Tax, wage and social debts -€2,336
down €2,336 (-26.3%), from €8,871 to €6,535
of which Remuneration and social security: -€1,500
- Gross operating margin +€25,794
up €25,794 (+187%), from €13,770 to €39,564
- Staff costs +€11,574
new in 2025: €11,574
- Taxes +€3,479
up €3,479 (+258%), from €1,351 to €4,830
- Depreciation -€2,197
down €2,197 (-50.1%), from €4,384 to €2,187
- Other operating charges +€842
up €842 (+32.8%), from €2,564 to €3,406
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 | €46,708 | €40,020 | -€6,688 | -14.3% |
| Fixed assets | 21/28 | €5,572 | €3,384 | -€2,187 | -39.3% |
| Intangible fixed assets | 21 | €3,375 | €2,875 | -€500 | -14.8% |
| Tangible fixed assets | 22/27 | €2,197 | €509 | -€1,687 | -76.8% |
| Furniture and vehicles | 24 | €2,197 | €509 | -€1,687 | -76.8% |
| Current assets | 29/58 | €41,137 | €36,636 | -€4,501 | -10.9% |
| Stocks and contracts in progress | 3 | €242 | €3,700 | +€3,459 | +1,432% |
| Stocks | 30/36 | €242 | €3,700 | +€3,459 | +1,432% |
| Amounts receivable within one year | 40/41 | €5,223 | €2,049 | -€3,174 | -60.8% |
| Trade receivables | 40 | €5,074 | €4 | -€5,070 | -99.9% |
| Other amounts receivable | 41 | €149 | €2,044 | +€1,896 | +1,274% |
| Cash at bank and in hand | 54/58 | €34,740 | €30,873 | -€3,867 | -11.1% |
| Deferred charges and accrued income | 490/1 | €932 | €14 | -€918 | -98.5% |
| Total equity and liabilities | 10/49 | €46,708 | €40,020 | -€6,688 | -14.3% |
| Equity | 10/15 | €30,634 | €18,234 | -€12,400 | -40.5% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €4,274 | €4,274 | = | 0.0% |
| Non-distributable reserves | 130/1 | €395 | €395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €395 | €395 | = | 0.0% |
| Distributable reserves | 133 | €3,879 | €3,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,959 | €13,959 | = | 0.0% |
| Amounts payable | 17/49 | €16,075 | €21,787 | +€5,712 | +35.5% |
| Amounts payable within one year | 42/48 | €16,075 | €21,787 | +€5,712 | +35.5% |
| Trade debts | 44 | €7,011 | €2,663 | -€4,348 | -62.0% |
| Suppliers | 440/4 | €7,011 | €2,663 | -€4,348 | -62.0% |
| Taxes, remuneration and social security | 45 | €8,871 | €6,535 | -€2,336 | -26.3% |
| Taxes | 450/3 | €7,371 | €6,535 | -€836 | -11.3% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €193 | €12,589 | +€12,396 | +6,424% |
| Remuneration, social security and pensions | 62 | - | €11,574 | +€11,574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,384 | €2,187 | -€2,197 | -50.1% |
| Other operating charges | 640/8 | €2,564 | €3,406 | +€842 | +32.8% |
| Non-recurring operating charges | 66A | - | €438 | +€438 | |
| Gross operating margin | 9900 | €13,770 | €39,564 | +€25,794 | +187% |
| Operating profit (loss) | 9901 | €6,821 | €21,958 | +€15,136 | +222% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,100% |
| Financial charges | 65/66B | €625 | €170 | -€455 | -72.8% |
| Recurring financial charges | 65 | €625 | €170 | -€455 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €6,197 | €21,788 | +€15,591 | +252% |
| Income taxes | 67/77 | €1,351 | €4,830 | +€3,479 | +258% |
| Profit (loss) for the period | 9904 | €4,846 | €16,958 | +€12,112 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €4,846 | €16,958 | +€12,112 | +250% |
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 23 October 2026 via checked.be.