K & A 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.
K & A RENO
Largest movements
- Cash +€21,446
up €21,446 (+1,543%), from €1,390 to €22,836
mainly Net result for the year (+€26,756) and Receivables within one year (+€21,208)
- Receivables within one year -€21,208
down €21,208 (-51.1%), from €41,463 to €20,255
of which Trade receivables: -€23,330
- Tangible fixed assets +€11,487
up €11,487 (+6.5%), from €176,000 to €187,487
of which Furniture and vehicles: +€11,487
- Reserves +€26,750
up €26,750 (+66.3%), from €40,360 to €67,110
- Trade debts -€20,286
down €20,286 (-89.9%), from €22,560 to €2,275
- Tax, wage and social debts +€11,925
up €11,925 (+279%), from €4,277 to €16,202
- Debts after one year -€7,474
down €7,474 (-6.8%), from €110,077 to €102,603
- Gross operating margin +€29,942
up €29,942 (+131%), from €22,918 to €52,860
- Taxes +€10,580
up €10,580 (+220%), from €4,811 to €15,391
- Other operating charges +€1,430
up €1,430 (+33.7%), from €4,237 to €5,667
- Financial charges +€809
up €809 (+20.9%), from €3,870 to €4,679
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 | €218,853 | €230,578 | +€11,725 | +5.4% |
| Fixed assets | 21/28 | €176,000 | €187,487 | +€11,487 | +6.5% |
| Tangible fixed assets | 22/27 | €176,000 | €187,487 | +€11,487 | +6.5% |
| Land and buildings | 22 | €176,000 | €176,000 | = | 0.0% |
| Furniture and vehicles | 24 | - | €11,487 | +€11,487 | |
| Current assets | 29/58 | €42,853 | €43,091 | +€238 | +0.6% |
| Amounts receivable within one year | 40/41 | €41,463 | €20,255 | -€21,208 | -51.1% |
| Trade receivables | 40 | €40,934 | €17,604 | -€23,330 | -57.0% |
| Other amounts receivable | 41 | €528 | €2,651 | +€2,122 | +402% |
| Cash at bank and in hand | 54/58 | €1,390 | €22,836 | +€21,446 | +1,543% |
| Total equity and liabilities | 10/49 | €218,853 | €230,578 | +€11,725 | +5.4% |
| Equity | 10/15 | €69,873 | €96,629 | +€26,756 | +38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,360 | €67,110 | +€26,750 | +66.3% |
| Distributable reserves | 133 | €40,360 | €67,110 | +€26,750 | +66.3% |
| Profit (loss) carried forward | 14 | €23,313 | €23,319 | +€6 | 0.0% |
| Amounts payable | 17/49 | €148,980 | €133,948 | -€15,031 | -10.1% |
| Amounts payable after more than one year | 17 | €110,077 | €102,603 | -€7,474 | -6.8% |
| Financial debts | 170/4 | €110,077 | €102,603 | -€7,474 | -6.8% |
| Amounts payable within one year | 42/48 | €38,902 | €31,345 | -€7,557 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €7,270 | €7,491 | +€221 | +3.0% |
| Trade debts | 44 | €22,560 | €2,275 | -€20,286 | -89.9% |
| Suppliers | 440/4 | €22,560 | €2,275 | -€20,286 | -89.9% |
| Taxes, remuneration and social security | 45 | €4,277 | €16,202 | +€11,925 | +279% |
| Taxes | 450/3 | €4,277 | €16,202 | +€11,925 | +279% |
| Other amounts payable | 47/48 | €4,796 | €5,378 | +€582 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €396 | +€396 | |
| Other operating charges | 640/8 | €4,237 | €5,667 | +€1,430 | +33.7% |
| Gross operating margin | 9900 | €22,918 | €52,860 | +€29,942 | +131% |
| Operating profit (loss) | 9901 | €18,681 | €46,797 | +€28,116 | +151% |
| Financial income | 75/76B | €0 | €29 | +€29 | +28,930% |
| Recurring financial income | 75 | €0 | €29 | +€29 | +28,930% |
| Financial charges | 65/66B | €3,870 | €4,679 | +€809 | +20.9% |
| Recurring financial charges | 65 | €3,870 | €4,679 | +€809 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €14,811 | €42,147 | +€27,336 | +185% |
| Income taxes | 67/77 | €4,811 | €15,391 | +€10,580 | +220% |
| Profit (loss) for the period | 9904 | €10,000 | €26,756 | +€16,756 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €10,000 | €26,756 | +€16,756 | +168% |
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 1 November 2026 via checked.be.