MRenier ComptaFisc: 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.
MRenier ComptaFisc
Largest movements
- Cash +€25,057
up €25,057 (+59.7%), from €41,955 to €67,012
mainly Net result for the year (+€50,711) and Other debts (+€19,437)
- Tangible fixed assets -€12,472
down €12,472 (-3.6%), from €348,288 to €335,815
of which Land and buildings: -€10,754
- Receivables within one year -€11,396
no longer reported in 2025 (was €11,396)
- Other debts +€19,437
up €19,437 (+44.3%), from €43,900 to €63,337
- Debts after one year -€15,113
down €15,113 (-6.0%), from €250,407 to €235,293
- Current portion of long-term debt -€4,333
down €4,333 (-22.3%), from €19,446 to €15,113
- Gross operating margin +€6,740
up €6,740 (+8.0%), from €84,524 to €91,264
- Staff costs +€1,958
new in 2025: €1,958
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 | €402,564 | €404,646 | +€2,082 | +0.5% |
| Fixed assets | 21/28 | €348,288 | €335,815 | -€12,472 | -3.6% |
| Tangible fixed assets | 22/27 | €348,288 | €335,815 | -€12,472 | -3.6% |
| Land and buildings | 22 | €345,710 | €334,956 | -€10,754 | -3.1% |
| Furniture and vehicles | 24 | €2,577 | €859 | -€1,718 | -66.7% |
| Current assets | 29/58 | €54,276 | €68,830 | +€14,554 | +26.8% |
| Amounts receivable within one year | 40/41 | €11,396 | - | -€11,396 | |
| Trade receivables | 40 | €11,396 | - | -€11,396 | |
| Cash at bank and in hand | 54/58 | €41,955 | €67,012 | +€25,057 | +59.7% |
| Deferred charges and accrued income | 490/1 | €925 | €1,818 | +€893 | +96.5% |
| Total equity and liabilities | 10/49 | €402,564 | €404,646 | +€2,082 | +0.5% |
| Equity | 10/15 | €75,766 | €75,777 | +€11 | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €75,730 | €75,730 | = | 0.0% |
| Distributable reserves | 133 | €75,730 | €75,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35 | €46 | +€11 | +32.8% |
| Amounts payable | 17/49 | €326,798 | €328,868 | +€2,070 | +0.6% |
| Amounts payable after more than one year | 17 | €250,407 | €235,293 | -€15,113 | -6.0% |
| Financial debts | 170/4 | €250,407 | €235,293 | -€15,113 | -6.0% |
| Amounts payable within one year | 42/48 | €76,391 | €93,575 | +€17,184 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €19,446 | €15,113 | -€4,333 | -22.3% |
| Trade debts | 44 | €2,502 | €1,380 | -€1,122 | -44.9% |
| Suppliers | 440/4 | €2,502 | €1,380 | -€1,122 | -44.9% |
| Taxes, remuneration and social security | 45 | €10,543 | €13,745 | +€3,202 | +30.4% |
| Taxes | 450/3 | €10,543 | €13,263 | +€2,719 | +25.8% |
| Remuneration and social security | 454/9 | - | €482 | +€482 | |
| Other amounts payable | 47/48 | €43,900 | €63,337 | +€19,437 | +44.3% |
| Remuneration, social security and pensions | 62 | - | €1,958 | +€1,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,472 | €12,472 | = | 0.0% |
| Other operating charges | 640/8 | €2,660 | €2,008 | -€652 | -24.5% |
| Gross operating margin | 9900 | €84,524 | €91,264 | +€6,740 | +8.0% |
| Operating profit (loss) | 9901 | €69,392 | €74,826 | +€5,434 | +7.8% |
| Financial income | 75/76B | €91 | €214 | +€123 | +134.4% |
| Recurring financial income | 75 | €91 | €214 | +€123 | +134.4% |
| Financial charges | 65/66B | €11,410 | €10,588 | -€822 | -7.2% |
| Recurring financial charges | 65 | €11,410 | €10,588 | -€822 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €58,074 | €64,452 | +€6,379 | +11.0% |
| Income taxes | 67/77 | €14,181 | €13,741 | -€441 | -3.1% |
| Profit (loss) for the period | 9904 | €43,892 | €50,711 | +€6,819 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,892 | €50,711 | +€6,819 | +15.5% |
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 10 October 2026 via checked.be.