RENARDY - ROSSKAMP: 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.
RENARDY - ROSSKAMP
Largest movements
- Current investments -€12,162
down €12,162 (-3.7%), from €325,875 to €313,713
- Receivables within one year +€11,625
up €11,625 (+88.0%), from €13,211 to €24,836
of which Trade receivables: +€14,626
- Tangible fixed assets -€9,666
down €9,666 (-42.5%), from €22,737 to €13,071
of which Furniture and vehicles: -€9,226
- Trade debts -€15,753
down €15,753 (-66.5%), from €23,695 to €7,942
- Gross operating margin -€2,751
down €2,751 (-15.3%), from €17,934 to €15,183
- Depreciation +€1,848
up €1,848 (+23.6%), from €7,818 to €9,666
- Write-downs -€391
no longer reported in 2024 (was €391)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,981 | €352,946 | -€13,035 | -3.6% |
| Fixed assets | 21/28 | €22,737 | €13,071 | -€9,666 | -42.5% |
| Tangible fixed assets | 22/27 | €22,737 | €13,071 | -€9,666 | -42.5% |
| Furniture and vehicles | 24 | €19,975 | €10,749 | -€9,226 | -46.2% |
| Other tangible fixed assets | 26 | €2,762 | €2,322 | -€440 | -15.9% |
| Current assets | 29/58 | €343,244 | €339,875 | -€3,369 | -1.0% |
| Amounts receivable within one year | 40/41 | €13,211 | €24,836 | +€11,625 | +88.0% |
| Trade receivables | 40 | €7,459 | €22,085 | +€14,626 | +196% |
| Other amounts receivable | 41 | €5,752 | €2,751 | -€3,001 | -52.2% |
| Current investments | 50/53 | €325,875 | €313,713 | -€12,162 | -3.7% |
| Cash at bank and in hand | 54/58 | €4,158 | €1,326 | -€2,832 | -68.1% |
| Total equity and liabilities | 10/49 | €365,981 | €352,946 | -€13,035 | -3.6% |
| Equity | 10/15 | €104,127 | €106,041 | +€1,914 | +1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €31,400 | €31,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,400 | €31,400 | = | 0.0% |
| Legal reserve | 130 | €31,400 | €31,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,727 | €12,641 | +€1,914 | +17.8% |
| Amounts payable | 17/49 | €261,854 | €246,905 | -€14,949 | -5.7% |
| Amounts payable within one year | 42/48 | €261,854 | €246,893 | -€14,961 | -5.7% |
| Trade debts | 44 | €23,695 | €7,942 | -€15,753 | -66.5% |
| Suppliers | 440/4 | €23,695 | €7,942 | -€15,753 | -66.5% |
| Taxes, remuneration and social security | 45 | €1,428 | €2,912 | +€1,484 | +104% |
| Taxes | 450/3 | €1,428 | €2,912 | +€1,484 | +104% |
| Other amounts payable | 47/48 | €236,731 | €236,039 | -€692 | -0.3% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,818 | €9,666 | +€1,848 | +23.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €391 | - | -€391 | |
| Other operating charges | 640/8 | €1,344 | €1,396 | +€52 | +3.9% |
| Gross operating margin | 9900 | €17,934 | €15,183 | -€2,751 | -15.3% |
| Operating profit (loss) | 9901 | €8,381 | €4,121 | -€4,260 | -50.8% |
| Financial income | 75/76B | €1,398 | €1,304 | -€94 | -6.7% |
| Recurring financial income | 75 | €1,398 | €1,304 | -€94 | -6.7% |
| Financial charges | 65/66B | €24 | €28 | +€4 | +16.7% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €9,755 | €5,397 | -€4,358 | -44.7% |
| Income taxes | 67/77 | €3,428 | €3,483 | +€55 | +1.6% |
| Profit (loss) for the period | 9904 | €6,327 | €1,914 | -€4,413 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,327 | €1,914 | -€4,413 | -69.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.