RENNSPORT: 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.
RENNSPORT
Largest movements
- Cash -€24,064
down €24,064 (-92.7%), from €25,946 to €1,882
mainly Trade debts (-€25,635) and Net result for the year (-€7,348)
- Tangible fixed assets -€9,256
down €9,256 (-44.8%), from €20,652 to €11,396
- Stocks and contracts -€1,964
down €1,964 (-100%), from €1,964 to €0
- Trade debts -€25,635
down €25,635 (-45.3%), from €56,545 to €30,911
- Profit (loss) carried forward -€7,348
down €7,348 (-72.1%), from -€10,185 to -€17,532
- Other debts -€1,644
down €1,644 (-100%), from €1,644 to €0
- Gross operating margin +€1,692
up €1,692 (+139%), from €1,219 to €2,911
- Depreciation -€1,420
down €1,420 (-13.3%), from €10,676 to €9,256
- Financial charges +€234
up €234 (+96.4%), from €243 to €478
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 | €69,496 | €34,274 | -€35,222 | -50.7% |
| Fixed assets | 21/28 | €20,652 | €11,396 | -€9,256 | -44.8% |
| Tangible fixed assets | 22/27 | €20,652 | €11,396 | -€9,256 | -44.8% |
| Plant, machinery and equipment | 23 | €20,652 | €11,396 | -€9,256 | -44.8% |
| Current assets | 29/58 | €48,844 | €22,878 | -€25,965 | -53.2% |
| Stocks and contracts in progress | 3 | €1,964 | €0 | -€1,964 | -100% |
| Stocks | 30/36 | €1,964 | €0 | -€1,964 | -100% |
| Amounts receivable within one year | 40/41 | €20,934 | €20,997 | +€63 | +0.3% |
| Trade receivables | 40 | €20,934 | €20,997 | +€63 | +0.3% |
| Cash at bank and in hand | 54/58 | €25,946 | €1,882 | -€24,064 | -92.7% |
| Total equity and liabilities | 10/49 | €69,496 | €34,274 | -€35,222 | -50.7% |
| Equity | 10/15 | €8,415 | €1,068 | -€7,348 | -87.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€10,185 | -€17,532 | -€7,348 | -72.1% |
| Amounts payable | 17/49 | €61,081 | €33,206 | -€27,874 | -45.6% |
| Amounts payable within one year | 42/48 | €61,081 | €33,206 | -€27,874 | -45.6% |
| Trade debts | 44 | €56,545 | €30,911 | -€25,635 | -45.3% |
| Suppliers | 440/4 | €56,545 | €30,911 | -€25,635 | -45.3% |
| Taxes, remuneration and social security | 45 | €2,891 | €2,296 | -€595 | -20.6% |
| Taxes | 450/3 | €2,891 | €2,296 | -€595 | -20.6% |
| Other amounts payable | 47/48 | €1,644 | €0 | -€1,644 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,676 | €9,256 | -€1,420 | -13.3% |
| Other operating charges | 640/8 | €525 | €524 | -€1 | -0.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,219 | €2,911 | +€1,692 | +139% |
| Operating profit (loss) | 9901 | -€9,982 | -€6,870 | +€3,112 | +31.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €243 | €478 | +€234 | +96.4% |
| Recurring financial charges | 65 | €243 | €478 | +€234 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,226 | -€7,348 | +€2,878 | +28.1% |
| Profit (loss) for the period | 9904 | -€10,226 | -€7,348 | +€2,878 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,226 | -€7,348 | +€2,878 | +28.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.