Naessens Reno: what changed
Naessens Reno
Largest movements
- Cash +€12,420
up €12,420 (+115%), from €10,810 to €23,230
mainly Depreciation (+€12,014) and Net result for the year (+€7,169)
- Tangible fixed assets -€8,953
down €8,953 (-18.7%), from €48,002 to €39,049
of which Furniture and vehicles: -€7,315
- Receivables within one year -€2,853
down €2,853 (-6.2%), from €46,294 to €43,441
of which Trade receivables: -€1,476
- Reserves +€7,169
up €7,169 (+20.6%), from €34,793 to €41,962
- Debts after one year -€6,815
down €6,815 (-39.0%), from €17,458 to €10,643
- Tax, wage and social debts -€6,533
down €6,533 (-77.3%), from €8,456 to €1,923
of which Taxes: -€6,458
- Other debts +€4,567
up €4,567 (+36.2%), from €12,609 to €17,176
- Trade debts +€1,363
up €1,363 (+7.0%), from €19,367 to €20,730
- Gross operating margin -€2,665
down €2,665 (-9.6%), from €27,816 to €25,151
- Depreciation +€1,919
up €1,919 (+19.0%), from €10,095 to €12,014
- Taxes -€1,841
down €1,841 (-28.9%), from €6,381 to €4,540
- Other operating charges +€412
up €412 (+90.8%), from €454 to €867
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,949 | €114,498 | -€451 | -0.4% |
| Fixed assets | 21/28 | €48,002 | €39,049 | -€8,953 | -18.7% |
| Tangible fixed assets | 22/27 | €48,002 | €39,049 | -€8,953 | -18.7% |
| Plant, machinery and equipment | 23 | €23,465 | €21,827 | -€1,638 | -7.0% |
| Furniture and vehicles | 24 | €24,536 | €17,221 | -€7,315 | -29.8% |
| Current assets | 29/58 | €66,948 | €75,449 | +€8,502 | +12.7% |
| Stocks and contracts in progress | 3 | €7,918 | €7,095 | -€824 | -10.4% |
| Stocks | 30/36 | €7,918 | €7,095 | -€824 | -10.4% |
| Amounts receivable within one year | 40/41 | €46,294 | €43,441 | -€2,853 | -6.2% |
| Trade receivables | 40 | €40,101 | €38,625 | -€1,476 | -3.7% |
| Other amounts receivable | 41 | €6,193 | €4,815 | -€1,377 | -22.2% |
| Cash at bank and in hand | 54/58 | €10,810 | €23,230 | +€12,420 | +115% |
| Deferred charges and accrued income | 490/1 | €1,926 | €1,684 | -€242 | -12.6% |
| Total equity and liabilities | 10/49 | €114,949 | €114,498 | -€451 | -0.4% |
| Equity | 10/15 | €49,793 | €56,962 | +€7,169 | +14.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €34,793 | €41,962 | +€7,169 | +20.6% |
| Distributable reserves | 133 | €34,793 | €41,962 | +€7,169 | +20.6% |
| Amounts payable | 17/49 | €65,156 | €57,536 | -€7,620 | -11.7% |
| Amounts payable after more than one year | 17 | €17,458 | €10,643 | -€6,815 | -39.0% |
| Financial debts | 170/4 | €17,458 | €10,643 | -€6,815 | -39.0% |
| Amounts payable within one year | 42/48 | €47,032 | €46,644 | -€388 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €6,600 | €6,815 | +€216 | +3.3% |
| Trade debts | 44 | €19,367 | €20,730 | +€1,363 | +7.0% |
| Suppliers | 440/4 | €19,367 | €20,730 | +€1,363 | +7.0% |
| Taxes, remuneration and social security | 45 | €8,456 | €1,923 | -€6,533 | -77.3% |
| Taxes | 450/3 | €6,863 | €405 | -€6,458 | -94.1% |
| Remuneration and social security | 454/9 | €1,593 | €1,518 | -€75 | -4.7% |
| Other amounts payable | 47/48 | €12,609 | €17,176 | +€4,567 | +36.2% |
| Accrued charges and deferred income | 492/3 | €667 | €250 | -€417 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,095 | €12,014 | +€1,919 | +19.0% |
| Other operating charges | 640/8 | €454 | €867 | +€412 | +90.8% |
| Gross operating margin | 9900 | €27,816 | €25,151 | -€2,665 | -9.6% |
| Operating profit (loss) | 9901 | €17,266 | €12,270 | -€4,997 | -28.9% |
| Financial income | 75/76B | €502 | €446 | -€55 | -11.0% |
| Recurring financial income | 75 | €502 | €446 | -€55 | -11.0% |
| Financial charges | 65/66B | €1,091 | €1,007 | -€83 | -7.6% |
| Recurring financial charges | 65 | €1,091 | €1,007 | -€83 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €16,678 | €11,709 | -€4,969 | -29.8% |
| Income taxes | 67/77 | €6,381 | €4,540 | -€1,841 | -28.9% |
| Profit (loss) for the period | 9904 | €10,296 | €7,169 | -€3,127 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,296 | €7,169 | -€3,127 | -30.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.