LA RENARDIERE: 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.
LA RENARDIERE
Largest movements
- Cash +€15,436
up €15,436 (+428%), from €3,603 to €19,039
mainly Net result for the year (+€8,832) and Deferred charges and accrued income (+€6,317)
- Deferred charges and accrued income -€6,317
down €6,317 (-53.2%), from €11,882 to €5,565
- Tangible fixed assets -€6,120
down €6,120 (-4.2%), from €144,045 to €137,925
- Receivables within one year -€1,932
no longer reported in 2025 (was €1,932)
- Debts after one year -€11,833
down €11,833 (-10.9%), from €108,263 to €96,430
- Profit (loss) carried forward +€8,832
up €8,832 (+345%), from €2,559 to €11,391
- Tax, wage and social debts +€3,333
new in 2025: €3,333
- Taxes +€3,333
new in 2025: €3,333
- Gross operating margin -€1,449
down €1,449 (-6.3%), from €23,101 to €21,652
- Financial charges -€308
down €308 (-9.3%), from €3,318 to €3,010
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 | €161,462 | €162,529 | +€1,067 | +0.7% |
| Fixed assets | 21/28 | €144,045 | €137,925 | -€6,120 | -4.2% |
| Tangible fixed assets | 22/27 | €144,045 | €137,925 | -€6,120 | -4.2% |
| Land and buildings | 22 | €144,045 | €137,925 | -€6,120 | -4.2% |
| Current assets | 29/58 | €17,417 | €24,604 | +€7,187 | +41.3% |
| Amounts receivable within one year | 40/41 | €1,932 | - | -€1,932 | |
| Other amounts receivable | 41 | €1,932 | - | -€1,932 | |
| Cash at bank and in hand | 54/58 | €3,603 | €19,039 | +€15,436 | +428% |
| Deferred charges and accrued income | 490/1 | €11,882 | €5,565 | -€6,317 | -53.2% |
| Total equity and liabilities | 10/49 | €161,462 | €162,529 | +€1,067 | +0.7% |
| Equity | 10/15 | €38,159 | €46,991 | +€8,832 | +23.1% |
| Contributions | 10/11 | €35,600 | €35,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,559 | €11,391 | +€8,832 | +345% |
| Amounts payable | 17/49 | €123,303 | €115,538 | -€7,765 | -6.3% |
| Amounts payable after more than one year | 17 | €108,263 | €96,430 | -€11,833 | -10.9% |
| Financial debts | 170/4 | €108,263 | €96,430 | -€11,833 | -10.9% |
| Amounts payable within one year | 42/48 | €13,835 | €18,041 | +€4,206 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €11,540 | €11,833 | +€293 | +2.5% |
| Taxes, remuneration and social security | 45 | - | €3,333 | +€3,333 | |
| Taxes | 450/3 | - | €3,333 | +€3,333 | |
| Other amounts payable | 47/48 | €2,295 | €2,875 | +€580 | +25.3% |
| Accrued charges and deferred income | 492/3 | €1,205 | €1,067 | -€138 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,120 | €6,120 | = | 0.0% |
| Other operating charges | 640/8 | €305 | €357 | +€52 | +17.0% |
| Gross operating margin | 9900 | €23,101 | €21,652 | -€1,449 | -6.3% |
| Operating profit (loss) | 9901 | €16,676 | €15,175 | -€1,501 | -9.0% |
| Financial charges | 65/66B | €3,318 | €3,010 | -€308 | -9.3% |
| Recurring financial charges | 65 | €3,318 | €3,010 | -€308 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €13,358 | €12,165 | -€1,193 | -8.9% |
| Income taxes | 67/77 | - | €3,333 | +€3,333 | |
| Profit (loss) for the period | 9904 | €13,358 | €8,832 | -€4,526 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,358 | €8,832 | -€4,526 | -33.9% |
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 20 October 2026 via checked.be.