RENÉ RECORDS: 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.
RENÉ RECORDS
Largest movements
- Cash +€128,744
up €128,744 (+529%), from €24,358 to €153,101
mainly Other debts (+€112,331) and Receivables within one year (+€70,512)
- Receivables within one year -€70,512
down €70,512 (-87.6%), from €80,470 to €9,957
of which Trade receivables: -€63,522
- Intangible fixed assets -€12,044
down €12,044 (-53.8%), from €22,388 to €10,344
- Tangible fixed assets -€2,904
down €2,904 (-17.7%), from €16,365 to €13,461
of which Furniture and vehicles: -€2,865
- Other debts +€112,331
up €112,331 (+329%), from €34,185 to €146,516
- Profit (loss) carried forward -€62,042
down €62,042 (-87.0%), from €71,277 to €9,235
- Trade debts -€10,207
down €10,207 (-60.3%), from €16,932 to €6,726
- Tax, wage and social debts +€3,202
up €3,202 (+15.2%), from €21,085 to €24,287
of which Taxes: +€4,090
- Gross operating margin +€28,034
up €28,034 (+33.8%), from €82,835 to €110,868
- Taxes +€8,033
up €8,033 (+128%), from €6,281 to €14,314
- Staff costs -€5,317
down €5,317 (-21.1%), from €25,259 to €19,941
- Depreciation -€4,714
down €4,714 (-16.9%), from €27,912 to €23,199
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 | €143,580 | €186,864 | +€43,284 | +30.1% |
| Fixed assets | 21/28 | €38,753 | €23,805 | -€14,948 | -38.6% |
| Intangible fixed assets | 21 | €22,388 | €10,344 | -€12,044 | -53.8% |
| Tangible fixed assets | 22/27 | €16,365 | €13,461 | -€2,904 | -17.7% |
| Plant, machinery and equipment | 23 | €39 | - | -€39 | |
| Furniture and vehicles | 24 | €16,326 | €13,461 | -€2,865 | -17.5% |
| Current assets | 29/58 | €104,827 | €163,059 | +€58,231 | +55.5% |
| Amounts receivable within one year | 40/41 | €80,470 | €9,957 | -€70,512 | -87.6% |
| Trade receivables | 40 | €72,522 | €9,000 | -€63,522 | -87.6% |
| Other amounts receivable | 41 | €7,948 | €957 | -€6,990 | -88.0% |
| Cash at bank and in hand | 54/58 | €24,358 | €153,101 | +€128,744 | +529% |
| Total equity and liabilities | 10/49 | €143,580 | €186,864 | +€43,284 | +30.1% |
| Equity | 10/15 | €71,377 | €9,335 | -€62,042 | -86.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,277 | €9,235 | -€62,042 | -87.0% |
| Amounts payable | 17/49 | €72,203 | €177,528 | +€105,326 | +146% |
| Amounts payable within one year | 42/48 | €72,203 | €177,528 | +€105,326 | +146% |
| Trade debts | 44 | €16,932 | €6,726 | -€10,207 | -60.3% |
| Suppliers | 440/4 | €16,932 | €6,726 | -€10,207 | -60.3% |
| Taxes, remuneration and social security | 45 | €21,085 | €24,287 | +€3,202 | +15.2% |
| Taxes | 450/3 | €19,213 | €23,303 | +€4,090 | +21.3% |
| Remuneration and social security | 454/9 | €1,872 | €984 | -€888 | -47.4% |
| Other amounts payable | 47/48 | €34,185 | €146,516 | +€112,331 | +329% |
| Remuneration, social security and pensions | 62 | €25,259 | €19,941 | -€5,317 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,912 | €23,199 | -€4,714 | -16.9% |
| Other operating charges | 640/8 | €452 | €345 | -€107 | -23.6% |
| Gross operating margin | 9900 | €82,835 | €110,868 | +€28,034 | +33.8% |
| Operating profit (loss) | 9901 | €29,212 | €67,383 | +€38,172 | +131% |
| Financial income | 75/76B | €39 | €84 | +€45 | +114% |
| Recurring financial income | 75 | €39 | €84 | +€45 | +114% |
| Financial charges | 65/66B | €307 | €195 | -€111 | -36.3% |
| Recurring financial charges | 65 | €307 | €195 | -€111 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €28,944 | €67,272 | +€38,328 | +132% |
| Income taxes | 67/77 | €6,281 | €14,314 | +€8,033 | +128% |
| Profit (loss) for the period | 9904 | €22,663 | €52,958 | +€30,295 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €22,663 | €52,958 | +€30,295 | +134% |
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 20 October 2026 via checked.be.