OUTILLAGE RENSONNET: 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.
OUTILLAGE RENSONNET
Largest movements
- Stocks and contracts -€30,941
down €30,941 (-4.6%), from €666,910 to €635,969
- Receivables within one year +€20,235
up €20,235 (+50.4%), from €40,160 to €60,396
of which Trade receivables: +€20,091
- Cash -€15,094
down €15,094 (-34.6%), from €43,587 to €28,493
mainly Debts after one year (-€20,966) and Receivables within one year (-€20,235)
- Debts after one year -€20,966
down €20,966 (-23.2%), from €90,277 to €69,311
- Trade debts +€19,666
up €19,666 (+17.7%), from €111,184 to €130,850
- Short-term financial debts -€15,500
down €15,500 (-68.9%), from €22,490 to €6,990
- Other debts -€10,562
down €10,562 (-2.1%), from €507,771 to €497,209
- Gross operating margin +€145,775
up €145,775 (+135%), from €107,587 to €253,361
- Staff costs +€52,686
up €52,686 (+29.7%), from €177,117 to €229,803
- Financial charges -€16,834
down €16,834 (-50.1%), from €33,590 to €16,756
- Other operating charges -€15,053
down €15,053 (-95.6%), from €15,751 to €697
- Depreciation +€4,314
up €4,314 (+161%), from €2,678 to €6,993
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 | €808,154 | €773,279 | -€34,875 | -4.3% |
| Fixed assets | 21/28 | €53,292 | €46,299 | -€6,993 | -13.1% |
| Tangible fixed assets | 22/27 | €52,929 | €45,936 | -€6,993 | -13.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,947 | €3,741 | -€2,207 | -37.1% |
| Other tangible fixed assets | 26 | €46,981 | €42,196 | -€4,786 | -10.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €754,863 | €726,980 | -€27,883 | -3.7% |
| Stocks and contracts in progress | 3 | €666,910 | €635,969 | -€30,941 | -4.6% |
| Stocks | 30/36 | €666,910 | €635,969 | -€30,941 | -4.6% |
| Amounts receivable within one year | 40/41 | €40,160 | €60,396 | +€20,235 | +50.4% |
| Trade receivables | 40 | €40,160 | €60,252 | +€20,091 | +50.0% |
| Other amounts receivable | 41 | €0 | €144 | +€144 | |
| Current investments | 50/53 | €1,300 | €1,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,587 | €28,493 | -€15,094 | -34.6% |
| Deferred charges and accrued income | 490/1 | €2,905 | €822 | -€2,083 | -71.7% |
| Total equity and liabilities | 10/49 | €808,154 | €773,279 | -€34,875 | -4.3% |
| Equity | 10/15 | €27,096 | €27,246 | +€150 | +0.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €235,147 | €235,147 | = | 0.0% |
| Distributable reserves | 133 | €235,147 | €235,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€308,051 | -€307,901 | +€150 | 0.0% |
| Amounts payable | 17/49 | €781,058 | €746,033 | -€35,025 | -4.5% |
| Amounts payable after more than one year | 17 | €90,277 | €69,311 | -€20,966 | -23.2% |
| Financial debts | 170/4 | €90,277 | €69,311 | -€20,966 | -23.2% |
| Amounts payable within one year | 42/48 | €690,753 | €676,722 | -€14,031 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €21,909 | €20,966 | -€943 | -4.3% |
| Financial debts | 43 | €22,490 | €6,990 | -€15,500 | -68.9% |
| Credit institutions | 430/8 | €22,490 | €6,990 | -€15,500 | -68.9% |
| Trade debts | 44 | €111,184 | €130,850 | +€19,666 | +17.7% |
| Suppliers | 440/4 | €111,184 | €130,850 | +€19,666 | +17.7% |
| Taxes, remuneration and social security | 45 | €27,399 | €20,707 | -€6,691 | -24.4% |
| Taxes | 450/3 | €2,322 | €5,546 | +€3,224 | +139% |
| Remuneration and social security | 454/9 | €25,076 | €15,161 | -€9,915 | -39.5% |
| Other amounts payable | 47/48 | €507,771 | €497,209 | -€10,562 | -2.1% |
| Accrued charges and deferred income | 492/3 | €28 | €0 | -€28 | -100% |
| Remuneration, social security and pensions | 62 | €177,117 | €229,803 | +€52,686 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,678 | €6,993 | +€4,314 | +161% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€686 | -€686 | |
| Other operating charges | 640/8 | €15,751 | €697 | -€15,053 | -95.6% |
| Gross operating margin | 9900 | €107,587 | €253,361 | +€145,775 | +135% |
| Operating profit (loss) | 9901 | -€87,959 | €16,554 | +€104,513 | |
| Financial income | 75/76B | €1,038 | €494 | -€545 | -52.4% |
| Recurring financial income | 75 | €1,038 | €494 | -€545 | -52.4% |
| Financial charges | 65/66B | €33,590 | €16,756 | -€16,834 | -50.1% |
| Recurring financial charges | 65 | €33,590 | €16,756 | -€16,834 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€120,511 | €292 | +€120,803 | |
| Income taxes | 67/77 | €2 | €142 | +€141 | +8,129% |
| Profit (loss) for the period | 9904 | -€120,512 | €150 | +€120,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€120,512 | €150 | +€120,662 |
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 24 October 2026 via checked.be.