PRO RENO-CONCEPT: 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.
PRO RENO-CONCEPT
Largest movements
- Cash +€10,408
up €10,408 (+94.3%), from €11,038 to €21,446
mainly Trade debts (+€12,426) and Depreciation (+€7,165)
- Receivables within one year +€5,659
up €5,659 (+16.9%), from €33,539 to €39,198
of which Trade receivables: +€15,393
- Financial fixed assets +€1,208
new in 2025: €1,208
- Trade debts +€12,426
up €12,426 (+114%), from €10,926 to €23,353
- Tax, wage and social debts +€5,450
up €5,450 (+85.8%), from €6,355 to €11,805
of which Taxes: +€5,379
- Purchases and services +€21,214
up €21,214 (+11.6%), from €182,577 to €203,791
- Turnover +€10,891
up €10,891 (+5.2%), from €211,188 to €222,079
- Gross operating margin -€10,323
down €10,323 (-36.1%), from €28,611 to €18,288
- Depreciation +€7,147
up €7,147 (+40,152%), from €18 to €7,165
- Taxes -€3,103
down €3,103 (-62.5%), from €4,961 to €1,858
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 | €46,836 | €64,161 | +€17,325 | +37.0% |
| Fixed assets | 21/28 | €1,482 | €2,190 | +€708 | +47.7% |
| Tangible fixed assets | 22/27 | €1,482 | €982 | -€500 | -33.7% |
| Plant, machinery and equipment | 23 | €1,482 | €982 | -€500 | -33.7% |
| Financial fixed assets | 28 | - | €1,208 | +€1,208 | |
| Current assets | 29/58 | €45,353 | €61,971 | +€16,618 | +36.6% |
| Amounts receivable within one year | 40/41 | €33,539 | €39,198 | +€5,659 | +16.9% |
| Trade receivables | 40 | €22,916 | €38,310 | +€15,393 | +67.2% |
| Other amounts receivable | 41 | €10,623 | €889 | -€9,735 | -91.6% |
| Cash at bank and in hand | 54/58 | €11,038 | €21,446 | +€10,408 | +94.3% |
| Deferred charges and accrued income | 490/1 | €776 | €1,327 | +€550 | +70.9% |
| Total equity and liabilities | 10/49 | €46,836 | €64,161 | +€17,325 | +37.0% |
| Equity | 10/15 | €28,821 | €28,310 | -€512 | -1.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,821 | €20,310 | -€512 | -2.5% |
| Amounts payable | 17/49 | €18,015 | €35,851 | +€17,837 | +99.0% |
| Amounts payable within one year | 42/48 | €18,015 | €35,851 | +€17,837 | +99.0% |
| Trade debts | 44 | €10,926 | €23,353 | +€12,426 | +114% |
| Suppliers | 440/4 | €10,926 | €23,353 | +€12,426 | +114% |
| Taxes, remuneration and social security | 45 | €6,355 | €11,805 | +€5,450 | +85.8% |
| Taxes | 450/3 | €6,355 | €11,734 | +€5,379 | +84.6% |
| Remuneration and social security | 454/9 | - | €71 | +€71 | |
| Other amounts payable | 47/48 | €733 | €694 | -€39 | -5.4% |
| Turnover | 70 | €211,188 | €222,079 | +€10,891 | +5.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €182,577 | €203,791 | +€21,214 | +11.6% |
| Remuneration, social security and pensions | 62 | €1,121 | €2,351 | +€1,231 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | €7,165 | +€7,147 | +40,152% |
| Other operating charges | 640/8 | €917 | €2,188 | +€1,271 | +139% |
| Non-recurring operating charges | 66A | - | €814 | +€814 | |
| Gross operating margin | 9900 | €28,611 | €18,288 | -€10,323 | -36.1% |
| Operating profit (loss) | 9901 | €26,555 | €5,771 | -€20,785 | -78.3% |
| Financial charges | 65/66B | €2,241 | €4,424 | +€2,183 | +97.4% |
| Recurring financial charges | 65 | €2,241 | €4,424 | +€2,183 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | €24,315 | €1,347 | -€22,968 | -94.5% |
| Income taxes | 67/77 | €4,961 | €1,858 | -€3,103 | -62.5% |
| Profit (loss) for the period | 9904 | €19,354 | -€512 | -€19,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,354 | -€512 | -€19,866 |
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 27 October 2026 via checked.be.