BIEN-RENO: 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.
BIEN-RENO
Largest movements
- Cash +€7,304
up €7,304 (+90.3%), from €8,085 to €15,389
mainly Net result for the year (+€8,654) and Trade debts (+€3,727)
- Receivables within one year -€839
down €839 (-5.6%), from €15,089 to €14,250
of which Trade receivables: -€4,351
- Advances received -€9,523
no longer reported in 2025 (was €9,523)
- Reserves +€5,000
up €5,000 (+167%), from €3,000 to €8,000
- Trade debts +€3,727
up €3,727 (+643%), from €580 to €4,307
- Profit (loss) carried forward +€3,654
up €3,654 (+2,091%), from €175 to €3,828
- Tax, wage and social debts +€3,384
up €3,384 (+38.0%), from €8,897 to €12,281
- Gross operating margin +€7,269
up €7,269 (+74.7%), from €9,733 to €17,002
- Other operating charges +€1,963
up €1,963 (+121%), from €1,627 to €3,590
- Taxes +€1,775
up €1,775 (+67.9%), from €2,612 to €4,387
- Depreciation -€1,282
no longer reported in 2025 (was €1,282)
- Financial charges -€447
down €447 (-37.5%), from €1,194 to €747
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 | €23,175 | €29,640 | +€6,465 | +27.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €23,175 | €29,640 | +€6,465 | +27.9% |
| Amounts receivable within one year | 40/41 | €15,089 | €14,250 | -€839 | -5.6% |
| Trade receivables | 40 | €9,932 | €5,582 | -€4,351 | -43.8% |
| Other amounts receivable | 41 | €5,157 | €8,669 | +€3,512 | +68.1% |
| Cash at bank and in hand | 54/58 | €8,085 | €15,389 | +€7,304 | +90.3% |
| Total equity and liabilities | 10/49 | €23,175 | €29,640 | +€6,465 | +27.9% |
| Equity | 10/15 | €4,175 | €12,828 | +€8,654 | +207% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €8,000 | +€5,000 | +167% |
| Distributable reserves | 133 | €3,000 | €8,000 | +€5,000 | +167% |
| Profit (loss) carried forward | 14 | €175 | €3,828 | +€3,654 | +2,091% |
| Amounts payable | 17/49 | €19,000 | €16,811 | -€2,188 | -11.5% |
| Amounts payable within one year | 42/48 | €19,000 | €16,588 | -€2,412 | -12.7% |
| Trade debts | 44 | €580 | €4,307 | +€3,727 | +643% |
| Suppliers | 440/4 | €580 | €4,307 | +€3,727 | +643% |
| Advances received on contracts in progress | 46 | €9,523 | - | -€9,523 | |
| Taxes, remuneration and social security | 45 | €8,897 | €12,281 | +€3,384 | +38.0% |
| Taxes | 450/3 | €8,897 | €12,281 | +€3,384 | +38.0% |
| Accrued charges and deferred income | 492/3 | - | €224 | +€224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,282 | - | -€1,282 | |
| Other operating charges | 640/8 | €1,627 | €3,590 | +€1,963 | +121% |
| Gross operating margin | 9900 | €9,733 | €17,002 | +€7,269 | +74.7% |
| Operating profit (loss) | 9901 | €6,824 | €13,412 | +€6,588 | +96.5% |
| Financial income | 75/76B | €156 | €375 | +€218 | +140% |
| Recurring financial income | 75 | €156 | €375 | +€218 | +140% |
| Financial charges | 65/66B | €1,194 | €747 | -€447 | -37.5% |
| Recurring financial charges | 65 | €1,194 | €747 | -€447 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €5,787 | €13,040 | +€7,254 | +125% |
| Income taxes | 67/77 | €2,612 | €4,387 | +€1,775 | +67.9% |
| Profit (loss) for the period | 9904 | €3,175 | €8,654 | +€5,479 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €3,175 | €8,654 | +€5,479 | +173% |
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 24 October 2026 via checked.be.