BM RENO CONSTRUCT: what changed
Two fiscal 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.
BM RENO CONSTRUCT
Largest movements
- Cash +€86,523
up €86,523 (+864.0%), from €10,014 to €96,537
mainly Accrued charges and deferred income (+€76,724) and Trade debts (+€37,232)
- Receivables within one year +€45,014
up €45,014 (+109.6%), from €41,056 to €86,070
of which Trade receivables: +€26,698
- Tangible fixed assets +€14,518
up €14,518 (+284.7%), from €5,099 to €19,617
of which Furniture and vehicles: +€14,764
- Accrued charges and deferred income +€76,724
new in 2024: €76,724
- Trade debts +€37,232
up €37,232 (+888.6%), from €4,190 to €41,422
- Advances received +€32,981
up €32,981 (+490.1%), from €6,730 to €39,711
- Profit (loss) carried forward +€3,252
up €3,252 (+21.2%), from €15,334 to €18,587
- Tax, wage and social debts -€2,059
down €2,059 (-21.8%), from €9,451 to €7,391
of which Taxes: -€2,814
- Gross operating margin -€12,175
down €12,175 (-49.7%), from €24,483 to €12,308
- Depreciation +€5,864
up €5,864 (+389.9%), from €1,504 to €7,368
- Taxes -€2,000
no longer reported in 2024 (was €2,000)
- Other operating charges +€784
up €784 (+167.6%), from €468 to €1,251
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,205 | €204,334 | +€148,129 | +263.6% |
| Fixed assets | 21/28 | €5,099 | €19,917 | +€14,818 | +290.6% |
| Tangible fixed assets | 22/27 | €5,099 | €19,617 | +€14,518 | +284.7% |
| Plant, machinery and equipment | 23 | €4,004 | €3,758 | -€246 | -6.1% |
| Furniture and vehicles | 24 | €1,095 | €15,859 | +€14,764 | +1348.1% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €51,106 | €184,417 | +€133,311 | +260.9% |
| Amounts receivable within one year | 40/41 | €41,056 | €86,070 | +€45,014 | +109.6% |
| Trade receivables | 40 | €35,557 | €62,255 | +€26,698 | +75.1% |
| Other amounts receivable | 41 | €5,499 | €23,814 | +€18,316 | +333.1% |
| Cash at bank and in hand | 54/58 | €10,014 | €96,537 | +€86,523 | +864.0% |
| Deferred charges and accrued income | 490/1 | €35 | €1,810 | +€1,775 | +5000.2% |
| Total equity and liabilities | 10/49 | €56,205 | €204,334 | +€148,129 | +263.6% |
| Equity | 10/15 | €35,834 | €39,087 | +€3,252 | +9.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,334 | €18,587 | +€3,252 | +21.2% |
| Amounts payable | 17/49 | €20,370 | €165,247 | +€144,877 | +711.2% |
| Amounts payable within one year | 42/48 | €20,370 | €88,523 | +€68,153 | +334.6% |
| Trade debts | 44 | €4,190 | €41,422 | +€37,232 | +888.6% |
| Suppliers | 440/4 | €4,190 | €41,422 | +€37,232 | +888.6% |
| Advances received on contracts in progress | 46 | €6,730 | €39,711 | +€32,981 | +490.1% |
| Taxes, remuneration and social security | 45 | €9,451 | €7,391 | -€2,059 | -21.8% |
| Taxes | 450/3 | €8,475 | €5,661 | -€2,814 | -33.2% |
| Remuneration and social security | 454/9 | €975 | €1,730 | +€755 | +77.4% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €76,724 | +€76,724 | |
| Remuneration, social security and pensions | 62 | €153 | €238 | +€84 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,504 | €7,368 | +€5,864 | +389.9% |
| Other operating charges | 640/8 | €468 | €1,251 | +€784 | +167.6% |
| Gross operating margin | 9900 | €24,483 | €12,308 | -€12,175 | -49.7% |
| Operating profit (loss) | 9901 | €22,358 | €3,451 | -€18,906 | -84.6% |
| Financial charges | 65/66B | €98 | €199 | +€101 | +102.6% |
| Recurring financial charges | 65 | €98 | €199 | +€101 | +102.6% |
| Profit (loss) for the period before taxes | 9903 | €22,260 | €3,252 | -€19,007 | -85.4% |
| Income taxes | 67/77 | €2,000 | - | -€2,000 | |
| Profit (loss) for the period | 9904 | €20,260 | €3,252 | -€17,007 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,260 | €3,252 | -€17,007 | -83.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.