Reni & Consulting: 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.
Reni & Consulting
Largest movements
- Cash -€7,207
down €7,207 (-12.3%), from €58,378 to €51,171
mainly Net result for the year (-€5,518) and Other debts (-€3,328)
- Tangible fixed assets -€2,036
down €2,036 (-7.7%), from €26,431 to €24,395
of which Plant, machinery and equipment: -€2,254
- Profit (loss) carried forward -€5,518
down €5,518 (-23.4%), from -€23,610 to -€29,128
- Other debts -€3,328
down €3,328 (-94.5%), from €3,522 to €193
- Gross operating margin +€1,442
up €1,442 (+46.3%), from -€3,111 to -€1,669
- Other operating charges +€1,158
up €1,158 (+55,409%), from €2 to €1,160
- Financial income -€492
down €492 (-68.1%), from €723 to €231
- Depreciation +€211
up €211 (+8.0%), from €2,643 to €2,854
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 | €87,415 | €78,510 | -€8,905 | -10.2% |
| Fixed assets | 21/28 | €26,431 | €24,395 | -€2,036 | -7.7% |
| Tangible fixed assets | 22/27 | €26,431 | €24,395 | -€2,036 | -7.7% |
| Plant, machinery and equipment | 23 | €25,554 | €23,300 | -€2,254 | -8.8% |
| Furniture and vehicles | 24 | €877 | €1,096 | +€219 | +24.9% |
| Current assets | 29/58 | €60,984 | €54,114 | -€6,870 | -11.3% |
| Amounts receivable within one year | 40/41 | €2,606 | €2,943 | +€337 | +12.9% |
| Other amounts receivable | 41 | €2,606 | €2,943 | +€337 | +12.9% |
| Cash at bank and in hand | 54/58 | €58,378 | €51,171 | -€7,207 | -12.3% |
| Total equity and liabilities | 10/49 | €87,415 | €78,510 | -€8,905 | -10.2% |
| Equity | 10/15 | €82,504 | €76,985 | -€5,518 | -6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,713 | €93,713 | = | 0.0% |
| Distributable reserves | 133 | €93,713 | €93,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,610 | -€29,128 | -€5,518 | -23.4% |
| Amounts payable | 17/49 | €4,911 | €1,524 | -€3,387 | -69.0% |
| Amounts payable within one year | 42/48 | €4,911 | €1,524 | -€3,387 | -69.0% |
| Trade debts | 44 | €1,390 | €1,288 | -€102 | -7.3% |
| Suppliers | 440/4 | €1,390 | €1,288 | -€102 | -7.3% |
| Taxes, remuneration and social security | 45 | - | €43 | +€43 | |
| Taxes | 450/3 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | €3,522 | €193 | -€3,328 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,643 | €2,854 | +€211 | +8.0% |
| Other operating charges | 640/8 | €2 | €1,160 | +€1,158 | +55,409% |
| Gross operating margin | 9900 | -€3,111 | -€1,669 | +€1,442 | +46.3% |
| Operating profit (loss) | 9901 | -€5,756 | -€5,683 | +€73 | +1.3% |
| Financial income | 75/76B | €723 | €231 | -€492 | -68.1% |
| Recurring financial income | 75 | €723 | €231 | -€492 | -68.1% |
| Financial charges | 65/66B | €66 | €66 | -€0 | -0.4% |
| Recurring financial charges | 65 | €66 | €66 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,100 | -€5,518 | -€419 | -8.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,100 | -€5,518 | -€419 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,100 | -€5,518 | -€419 | -8.2% |
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 21 October 2026 via checked.be.