CBS 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.
CBS Reno
Largest movements
- Cash -€29,668
down €29,668 (-69.5%), from €42,707 to €13,039
mainly Other debts (-€24,786) and Net result for the year (-€9,261)
- Receivables within one year -€7,954
down €7,954 (-72.8%), from €10,926 to €2,972
of which Trade receivables: -€6,834
- Tangible fixed assets -€1,778
down €1,778 (-8.2%), from €21,551 to €19,773
of which Plant, machinery and equipment: -€7,697
- Other debts -€24,786
down €24,786 (-86.6%), from €28,626 to €3,841
- Profit (loss) carried forward -€9,261
down €9,261 (-32.4%), from €28,557 to €19,297
- Trade debts -€3,388
down €3,388 (-79.5%), from €4,260 to €872
- Debts after one year -€1,932
down €1,932 (-25.5%), from €7,566 to €5,634
- Gross operating margin -€22,088
down €22,088 (-90.6%), from €24,373 to €2,286
- Depreciation -€7,181
down €7,181 (-44.3%), from €16,202 to €9,020
- Staff costs -€1,214
no longer reported in 2025 (was €1,214)
- Other operating charges -€287
down €287 (-13.5%), from €2,125 to €1,838
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 | €75,850 | €36,575 | -€39,275 | -51.8% |
| Fixed assets | 21/28 | €21,551 | €19,773 | -€1,778 | -8.2% |
| Tangible fixed assets | 22/27 | €21,551 | €19,773 | -€1,778 | -8.2% |
| Land and buildings | 22 | €960 | €775 | -€185 | -19.3% |
| Plant, machinery and equipment | 23 | €19,962 | €12,265 | -€7,697 | -38.6% |
| Furniture and vehicles | 24 | €629 | €323 | -€306 | -48.7% |
| Assets under construction and advance payments | 27 | - | €6,410 | +€6,410 | |
| Current assets | 29/58 | €54,299 | €16,802 | -€37,497 | -69.1% |
| Amounts receivable within one year | 40/41 | €10,926 | €2,972 | -€7,954 | -72.8% |
| Trade receivables | 40 | €8,654 | €1,820 | -€6,834 | -79.0% |
| Other amounts receivable | 41 | €2,272 | €1,153 | -€1,120 | -49.3% |
| Cash at bank and in hand | 54/58 | €42,707 | €13,039 | -€29,668 | -69.5% |
| Deferred charges and accrued income | 490/1 | €666 | €791 | +€125 | +18.7% |
| Total equity and liabilities | 10/49 | €75,850 | €36,575 | -€39,275 | -51.8% |
| Equity | 10/15 | €33,557 | €24,297 | -€9,261 | -27.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,557 | €19,297 | -€9,261 | -32.4% |
| Amounts payable | 17/49 | €42,293 | €12,279 | -€30,014 | -71.0% |
| Amounts payable after more than one year | 17 | €7,566 | €5,634 | -€1,932 | -25.5% |
| Financial debts | 170/4 | €7,566 | €5,634 | -€1,932 | -25.5% |
| Amounts payable within one year | 42/48 | €34,727 | €6,644 | -€28,082 | -80.9% |
| Current portion of amounts payable after more than one year | 42 | €1,840 | €1,932 | +€92 | +5.0% |
| Trade debts | 44 | €4,260 | €872 | -€3,388 | -79.5% |
| Suppliers | 440/4 | €4,260 | €872 | -€3,388 | -79.5% |
| Other amounts payable | 47/48 | €28,626 | €3,841 | -€24,786 | -86.6% |
| Remuneration, social security and pensions | 62 | €1,214 | - | -€1,214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,202 | €9,020 | -€7,181 | -44.3% |
| Other operating charges | 640/8 | €2,125 | €1,838 | -€287 | -13.5% |
| Gross operating margin | 9900 | €24,373 | €2,286 | -€22,088 | -90.6% |
| Operating profit (loss) | 9901 | €4,833 | -€8,572 | -€13,406 | |
| Financial income | 75/76B | €10 | €2 | -€7 | -75.3% |
| Recurring financial income | 75 | €10 | €2 | -€7 | -75.3% |
| Financial charges | 65/66B | €546 | €691 | +€145 | +26.5% |
| Recurring financial charges | 65 | €546 | €691 | +€145 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €4,297 | -€9,261 | -€13,558 | |
| Profit (loss) for the period | 9904 | €4,297 | -€9,261 | -€13,558 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,297 | -€9,261 | -€13,558 |
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.