RENE.BE: 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.
RENE.BE
Largest movements
- Receivables within one year -€5,607
down €5,607 (-19.8%), from €28,285 to €22,679
of which Trade receivables: -€22,118
- Tangible fixed assets -€2,841
down €2,841 (-9.6%), from €29,608 to €26,768
of which Furniture and vehicles: -€1,936
- Trade debts -€4,963
down €4,963 (-19.4%), from €25,551 to €20,588
- Accrued charges and deferred income -€1,298
down €1,298 (-95.4%), from €1,360 to €62
- Other debts -€1,145
down €1,145 (-100%), from €1,145 to €0
- Gross operating margin +€25,430
up €25,430 (+65.7%), from €38,685 to €64,116
- Other operating charges +€22,765
up €22,765 (+68.6%), from €33,184 to €55,950
- Depreciation +€5,122
up €5,122 (+231%), from €2,218 to €7,341
- Financial charges -€2,669
down €2,669 (-87.5%), from €3,050 to €381
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 | €59,516 | €51,716 | -€7,800 | -13.1% |
| Fixed assets | 21/28 | €29,608 | €26,768 | -€2,841 | -9.6% |
| Tangible fixed assets | 22/27 | €29,608 | €26,768 | -€2,841 | -9.6% |
| Furniture and vehicles | 24 | €28,128 | €26,192 | -€1,936 | -6.9% |
| Leasing and similar rights | 25 | €1,480 | €576 | -€904 | -61.1% |
| Current assets | 29/58 | €29,908 | €24,948 | -€4,960 | -16.6% |
| Amounts receivable within one year | 40/41 | €28,285 | €22,679 | -€5,607 | -19.8% |
| Trade receivables | 40 | €27,509 | €5,391 | -€22,118 | -80.4% |
| Other amounts receivable | 41 | €776 | €17,288 | +€16,511 | +2,126% |
| Cash at bank and in hand | 54/58 | €63 | €491 | +€428 | +683% |
| Deferred charges and accrued income | 490/1 | €1,560 | €1,778 | +€219 | +14.0% |
| Total equity and liabilities | 10/49 | €59,516 | €51,716 | -€7,800 | -13.1% |
| Equity | 10/15 | €24,722 | €24,902 | +€180 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,122 | €6,302 | +€180 | +2.9% |
| Distributable reserves | 133 | €6,122 | €6,302 | +€180 | +2.9% |
| Amounts payable | 17/49 | €34,794 | €26,814 | -€7,980 | -22.9% |
| Amounts payable within one year | 42/48 | €33,434 | €26,752 | -€6,682 | -20.0% |
| Trade debts | 44 | €25,551 | €20,588 | -€4,963 | -19.4% |
| Suppliers | 440/4 | €25,551 | €20,588 | -€4,963 | -19.4% |
| Taxes, remuneration and social security | 45 | €6,738 | €6,164 | -€575 | -8.5% |
| Taxes | 450/3 | €6,738 | €6,164 | -€575 | -8.5% |
| Other amounts payable | 47/48 | €1,145 | €0 | -€1,145 | -100% |
| Accrued charges and deferred income | 492/3 | €1,360 | €62 | -€1,298 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,218 | €7,341 | +€5,122 | +231% |
| Other operating charges | 640/8 | €33,184 | €55,950 | +€22,765 | +68.6% |
| Gross operating margin | 9900 | €38,685 | €64,116 | +€25,430 | +65.7% |
| Operating profit (loss) | 9901 | €3,283 | €825 | -€2,458 | -74.9% |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €3,050 | €381 | -€2,669 | -87.5% |
| Recurring financial charges | 65 | €3,050 | €381 | -€2,669 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €233 | €498 | +€265 | +114% |
| Income taxes | 67/77 | €214 | €318 | +€104 | +48.6% |
| Profit (loss) for the period | 9904 | €19 | €180 | +€161 | +850% |
| Profit (loss) for the period to be appropriated | 9905 | €19 | €180 | +€161 | +850% |
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 15 October 2026 via checked.be.