A&C Renotechnique: 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.
A&C Renotechnique
Largest movements
- Receivables within one year -€125,890
down €125,890 (-27.5%), from €458,345 to €332,454
of which Trade receivables: -€122,074
- Cash +€10,363
up €10,363 (+14.7%), from €70,651 to €81,013
mainly Receivables within one year (+€125,890) and Net result for the year (+€18,674)
- Trade debts -€103,541
down €103,541 (-81.0%), from €127,881 to €24,340
- Advances received -€30,373
no longer reported in 2025 (was €30,373)
- Profit (loss) carried forward +€18,674
up €18,674 (+6.6%), from €281,429 to €300,103
- Gross operating margin -€37,104
down €37,104 (-48.1%), from €77,072 to €39,968
- Depreciation -€3,896
down €3,896 (-85.1%), from €4,576 to €680
- Other operating charges -€2,297
down €2,297 (-59.8%), from €3,841 to €1,544
- Financial charges +€1,622
up €1,622 (+147%), from €1,105 to €2,727
- Financial income +€1,553
up €1,553 (+15.4%), from €10,113 to €11,666
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 | €531,207 | €415,223 | -€115,984 | -21.8% |
| Fixed assets | 21/28 | €1,130 | €451 | -€680 | -60.1% |
| Tangible fixed assets | 22/27 | €1,130 | €451 | -€680 | -60.1% |
| Plant, machinery and equipment | 23 | €251 | - | -€251 | |
| Furniture and vehicles | 24 | €880 | €451 | -€429 | -48.8% |
| Current assets | 29/58 | €530,076 | €414,772 | -€115,304 | -21.8% |
| Amounts receivable within one year | 40/41 | €458,345 | €332,454 | -€125,890 | -27.5% |
| Trade receivables | 40 | €204,990 | €82,916 | -€122,074 | -59.6% |
| Other amounts receivable | 41 | €253,355 | €249,539 | -€3,816 | -1.5% |
| Cash at bank and in hand | 54/58 | €70,651 | €81,013 | +€10,363 | +14.7% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,304 | +€224 | +20.7% |
| Total equity and liabilities | 10/49 | €531,207 | €415,223 | -€115,984 | -21.8% |
| Equity | 10/15 | €283,929 | €302,603 | +€18,674 | +6.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €281,429 | €300,103 | +€18,674 | +6.6% |
| Amounts payable | 17/49 | €247,277 | €112,620 | -€134,658 | -54.5% |
| Amounts payable within one year | 42/48 | €247,085 | €111,682 | -€135,404 | -54.8% |
| Trade debts | 44 | €127,881 | €24,340 | -€103,541 | -81.0% |
| Suppliers | 440/4 | €127,881 | €24,340 | -€103,541 | -81.0% |
| Advances received on contracts in progress | 46 | €30,373 | - | -€30,373 | |
| Taxes, remuneration and social security | 45 | €88,831 | €87,341 | -€1,490 | -1.7% |
| Taxes | 450/3 | €88,831 | €87,341 | -€1,490 | -1.7% |
| Accrued charges and deferred income | 492/3 | €192 | €938 | +€746 | +388% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,576 | €680 | -€3,896 | -85.1% |
| Other operating charges | 640/8 | €3,841 | €1,544 | -€2,297 | -59.8% |
| Gross operating margin | 9900 | €77,072 | €39,968 | -€37,104 | -48.1% |
| Operating profit (loss) | 9901 | €68,655 | €37,744 | -€30,911 | -45.0% |
| Financial income | 75/76B | €10,113 | €11,666 | +€1,553 | +15.4% |
| Recurring financial income | 75 | €10,113 | €11,666 | +€1,553 | +15.4% |
| Financial charges | 65/66B | €1,105 | €2,727 | +€1,622 | +147% |
| Recurring financial charges | 65 | €1,105 | €2,727 | +€1,622 | +147% |
| Profit (loss) for the period before taxes | 9903 | €77,662 | €46,684 | -€30,979 | -39.9% |
| Income taxes | 67/77 | €27,505 | €28,010 | +€505 | +1.8% |
| Profit (loss) for the period | 9904 | €50,158 | €18,674 | -€31,484 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,158 | €18,674 | -€31,484 | -62.8% |
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 31 October 2026 via checked.be.