D-RENO: 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.
D-RENO
Largest movements
- Cash +€3,444
up €3,444 (+147.9%), from €2,329 to €5,773
mainly Receivables within one year (+€2,536) and Advances received (+€2,503)
- Receivables within one year -€2,536
down €2,536 (-60.5%), from €4,191 to €1,655
of which Trade receivables: -€2,274
- Deferred charges and accrued income +€466
new in 2025: €466
- Tangible fixed assets -€462
down €462 (-26.7%), from €1,731 to €1,269
of which Plant, machinery and equipment: -€259
- Advances received +€2,503
new in 2025: €2,503
- Trade debts -€2,430
down €2,430 (-86.0%), from €2,825 to €395
- Tax, wage and social debts +€1,868
up €1,868 (+159.6%), from €1,170 to €3,038
of which Remuneration and social security: +€1,608
- Profit (loss) carried forward -€1,028
new in 2025: -€1,028
- Gross operating margin -€3,836
down €3,836 (-99.9%), from €3,841 to €5
- Taxes -€1,170
no longer reported in 2025 (was €1,170)
- Other operating charges +€359
up €359 (+199.3%), from €180 to €539
- Financial charges -€130
down €130 (-76.9%), from €169 to €39
- Depreciation -€115
down €115 (-20.0%), from €577 to €462
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.
Cash bridge derived
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 | €8,250 | €9,164 | +€913 | +11.1% |
| Fixed assets | 21/28 | €1,731 | €1,269 | -€462 | -26.7% |
| Tangible fixed assets | 22/27 | €1,731 | €1,269 | -€462 | -26.7% |
| Plant, machinery and equipment | 23 | €971 | €712 | -€259 | -26.7% |
| Furniture and vehicles | 24 | €759 | €557 | -€202 | -26.7% |
| Current assets | 29/58 | €6,520 | €7,894 | +€1,375 | +21.1% |
| Amounts receivable within one year | 40/41 | €4,191 | €1,655 | -€2,536 | -60.5% |
| Trade receivables | 40 | €2,947 | €673 | -€2,274 | -77.2% |
| Other amounts receivable | 41 | €1,244 | €982 | -€261 | -21.0% |
| Cash at bank and in hand | 54/58 | €2,329 | €5,773 | +€3,444 | +147.9% |
| Deferred charges and accrued income | 490/1 | - | €466 | +€466 | |
| Total equity and liabilities | 10/49 | €8,250 | €9,164 | +€913 | +11.1% |
| Equity | 10/15 | €4,256 | €3,227 | -€1,028 | -24.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,756 | €1,756 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,756 | - | -€1,756 | |
| Other | 1319 | €1,756 | - | -€1,756 | |
| Tax-exempt reserves | 132 | - | €1,756 | +€1,756 | |
| Profit (loss) carried forward | 14 | - | -€1,028 | -€1,028 | |
| Amounts payable | 17/49 | €3,995 | €5,936 | +€1,941 | +48.6% |
| Amounts payable within one year | 42/48 | €3,995 | €5,936 | +€1,941 | +48.6% |
| Trade debts | 44 | €2,825 | €395 | -€2,430 | -86.0% |
| Suppliers | 440/4 | €2,825 | €395 | -€2,430 | -86.0% |
| Advances received on contracts in progress | 46 | - | €2,503 | +€2,503 | |
| Taxes, remuneration and social security | 45 | €1,170 | €3,038 | +€1,868 | +159.6% |
| Taxes | 450/3 | €1,170 | €1,430 | +€260 | +22.2% |
| Remuneration and social security | 454/9 | - | €1,608 | +€1,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €462 | -€115 | -20.0% |
| Other operating charges | 640/8 | €180 | €539 | +€359 | +199.3% |
| Gross operating margin | 9900 | €3,841 | €5 | -€3,836 | -99.9% |
| Operating profit (loss) | 9901 | €3,084 | -€996 | -€4,080 | |
| Financial income | 75/76B | €10 | €6 | -€4 | -37.0% |
| Recurring financial income | 75 | €10 | €6 | -€4 | -37.0% |
| Financial charges | 65/66B | €169 | €39 | -€130 | -76.9% |
| Recurring financial charges | 65 | €169 | €39 | -€130 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €2,926 | -€1,028 | -€3,954 | |
| Income taxes | 67/77 | €1,170 | - | -€1,170 | |
| Profit (loss) for the period | 9904 | €1,756 | -€1,028 | -€2,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,756 | -€1,028 | -€2,784 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.