FJ RENARD CHAMBERLAN: 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.
FJ RENARD CHAMBERLAN
Largest movements
- Tangible fixed assets +€32,839
up €32,839 (+47.5%), from €69,176 to €102,015
of which Furniture and vehicles: +€27,933
- Stocks and contracts +€12,355
up €12,355 (+187%), from €6,597 to €18,952
- Receivables within one year +€8,439
up €8,439 (+72.4%), from €11,659 to €20,098
of which Other amounts receivable: +€9,727
- Cash -€7,722
down €7,722 (-10.5%), from €73,325 to €65,603
mainly Investment in fixed assets (net) (-€45,752) and Stocks and contracts (-€12,355)
- Debts after one year +€20,596
up €20,596 (+64.1%), from €32,134 to €52,730
- Reserves +€20,476
up €20,476 (+33.5%), from €61,083 to €81,559
- Tax, wage and social debts -€9,824
down €9,824 (-42.0%), from €23,366 to €13,542
- Current portion of long-term debt +€9,815
up €9,815 (+118%), from €8,332 to €18,147
- Other debts +€6,697
up €6,697 (+22.5%), from €29,746 to €36,443
- Gross operating margin -€45,150
down €45,150 (-47.5%), from €95,014 to €49,864
- Taxes -€14,965
down €14,965 (-71.4%), from €20,967 to €6,002
- Other operating charges +€4,814
up €4,814 (+333%), from €1,446 to €6,260
- Depreciation +€4,443
up €4,443 (+52.5%), from €8,470 to €12,913
- Financial charges +€1,435
up €1,435 (+116%), from €1,234 to €2,669
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 | €161,846 | €208,762 | +€46,916 | +29.0% |
| Fixed assets | 21/28 | €69,176 | €102,015 | +€32,839 | +47.5% |
| Tangible fixed assets | 22/27 | €69,176 | €102,015 | +€32,839 | +47.5% |
| Plant, machinery and equipment | 23 | €19,121 | €22,211 | +€3,090 | +16.2% |
| Furniture and vehicles | 24 | €41,726 | €69,659 | +€27,933 | +66.9% |
| Other tangible fixed assets | 26 | €8,329 | €10,145 | +€1,816 | +21.8% |
| Current assets | 29/58 | €92,670 | €106,747 | +€14,077 | +15.2% |
| Stocks and contracts in progress | 3 | €6,597 | €18,952 | +€12,355 | +187% |
| Stocks | 30/36 | €6,597 | €18,952 | +€12,355 | +187% |
| Amounts receivable within one year | 40/41 | €11,659 | €20,098 | +€8,439 | +72.4% |
| Trade receivables | 40 | €10,478 | €9,190 | -€1,288 | -12.3% |
| Other amounts receivable | 41 | €1,181 | €10,908 | +€9,727 | +824% |
| Cash at bank and in hand | 54/58 | €73,325 | €65,603 | -€7,722 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,089 | €2,094 | +€1,005 | +92.3% |
| Total equity and liabilities | 10/49 | €161,846 | €208,762 | +€46,916 | +29.0% |
| Equity | 10/15 | €64,083 | €84,559 | +€20,476 | +32.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,083 | €81,559 | +€20,476 | +33.5% |
| Distributable reserves | 133 | €61,083 | €81,559 | +€20,476 | +33.5% |
| Amounts payable | 17/49 | €97,763 | €124,203 | +€26,440 | +27.0% |
| Amounts payable after more than one year | 17 | €32,134 | €52,730 | +€20,596 | +64.1% |
| Financial debts | 170/4 | €32,134 | €52,730 | +€20,596 | +64.1% |
| Amounts payable within one year | 42/48 | €65,435 | €71,264 | +€5,829 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €8,332 | €18,147 | +€9,815 | +118% |
| Trade debts | 44 | €3,991 | €3,132 | -€859 | -21.5% |
| Suppliers | 440/4 | €3,991 | €3,132 | -€859 | -21.5% |
| Taxes, remuneration and social security | 45 | €23,366 | €13,542 | -€9,824 | -42.0% |
| Taxes | 450/3 | €23,366 | €13,542 | -€9,824 | -42.0% |
| Other amounts payable | 47/48 | €29,746 | €36,443 | +€6,697 | +22.5% |
| Accrued charges and deferred income | 492/3 | €194 | €209 | +€15 | +7.7% |
| Remuneration, social security and pensions | 62 | €297 | - | -€297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,470 | €12,913 | +€4,443 | +52.5% |
| Other operating charges | 640/8 | €1,446 | €6,260 | +€4,814 | +333% |
| Gross operating margin | 9900 | €95,014 | €49,864 | -€45,150 | -47.5% |
| Operating profit (loss) | 9901 | €84,801 | €30,691 | -€54,110 | -63.8% |
| Financial income | 75/76B | €83 | €56 | -€27 | -32.5% |
| Recurring financial income | 75 | €83 | €56 | -€27 | -32.5% |
| Financial charges | 65/66B | €1,234 | €2,669 | +€1,435 | +116% |
| Recurring financial charges | 65 | €1,234 | €2,669 | +€1,435 | +116% |
| Profit (loss) for the period before taxes | 9903 | €83,650 | €28,078 | -€55,572 | -66.4% |
| Income taxes | 67/77 | €20,967 | €6,002 | -€14,965 | -71.4% |
| Profit (loss) for the period | 9904 | €62,683 | €22,076 | -€40,607 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,683 | €22,076 | -€40,607 | -64.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.