RENEUF C&B: 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.
RENEUF C&B
Largest movements
- Receivables within one year +€17,570
up €17,570 (+427%), from €4,110 to €21,680
of which Trade receivables: +€18,596
- Cash +€3,141
up €3,141 (+229%), from €1,370 to €4,511
mainly Net result for the year (+€16,620) and Trade debts (+€5,249)
- Tangible fixed assets +€3,094
new in 2025: €3,094
- Profit (loss) carried forward +€16,620
up €16,620, from -€3,852 to €12,769
- Trade debts +€5,249
up €5,249 (+260%), from €2,020 to €7,270
- Tax, wage and social debts +€3,475
new in 2025: €3,475
- Other debts -€1,539
down €1,539 (-44.1%), from €3,489 to €1,950
- Gross operating margin +€25,471
up €25,471, from -€2,245 to €23,225
- Taxes +€3,475
new in 2025: €3,475
- Depreciation +€1,049
new in 2025: €1,049
- Other operating charges +€488
up €488 (+32.2%), from €1,516 to €2,004
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 | €5,558 | €29,364 | +€23,806 | +428% |
| Fixed assets | 21/28 | €78 | €3,172 | +€3,094 | +3,967% |
| Tangible fixed assets | 22/27 | - | €3,094 | +€3,094 | |
| Plant, machinery and equipment | 23 | - | €3,094 | +€3,094 | |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €5,480 | €26,191 | +€20,711 | +378% |
| Amounts receivable within one year | 40/41 | €4,110 | €21,680 | +€17,570 | +427% |
| Trade receivables | 40 | €2,872 | €21,468 | +€18,596 | +647% |
| Other amounts receivable | 41 | €1,238 | €213 | -€1,026 | -82.8% |
| Cash at bank and in hand | 54/58 | €1,370 | €4,511 | +€3,141 | +229% |
| Total equity and liabilities | 10/49 | €5,558 | €29,364 | +€23,806 | +428% |
| Equity | 10/15 | €48 | €16,669 | +€16,620 | +34,404% |
| Contributions | 10/11 | €3,900 | €3,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,852 | €12,769 | +€16,620 | |
| Amounts payable | 17/49 | €5,510 | €12,695 | +€7,185 | +130% |
| Amounts payable within one year | 42/48 | €5,510 | €12,695 | +€7,185 | +130% |
| Trade debts | 44 | €2,020 | €7,270 | +€5,249 | +260% |
| Suppliers | 440/4 | €2,020 | €7,270 | +€5,249 | +260% |
| Taxes, remuneration and social security | 45 | - | €3,475 | +€3,475 | |
| Taxes | 450/3 | - | €3,475 | +€3,475 | |
| Other amounts payable | 47/48 | €3,489 | €1,950 | -€1,539 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,049 | +€1,049 | |
| Other operating charges | 640/8 | €1,516 | €2,004 | +€488 | +32.2% |
| Gross operating margin | 9900 | -€2,245 | €23,225 | +€25,471 | |
| Operating profit (loss) | 9901 | -€3,761 | €20,172 | +€23,933 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €91 | €76 | -€14 | -15.7% |
| Recurring financial charges | 65 | €91 | €76 | -€14 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,852 | €20,096 | +€23,947 | |
| Income taxes | 67/77 | - | €3,475 | +€3,475 | |
| Profit (loss) for the period | 9904 | -€3,852 | €16,620 | +€20,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,852 | €16,620 | +€20,472 |
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 17 October 2026 via checked.be.