RENO-BÂTIMENTS: what changed
Two fiscal 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.
RENO-BÂTIMENTS
Largest movements
- Receivables within one year +€20,947
up €20,947 (+25.6%), from €81,737 to €102,684
of which Other amounts receivable: +€18,147
- Cash -€8,805
down €8,805 (-63.0%), from €13,978 to €5,173
mainly Receivables within one year (-€20,947) and Investment in fixed assets (net) (-€2,491)
- Tangible fixed assets +€1,738
up €1,738 (+244.1%), from €712 to €2,450
of which Plant, machinery and equipment: +€1,835
- Profit (loss) carried forward +€9,546
up €9,546 (+19.1%), from €50,063 to €59,609
- Tax, wage and social debts +€5,962
up €5,962 (+21.8%), from €27,335 to €33,297
of which Taxes: +€7,007
- Trade debts -€1,514
down €1,514 (-10.0%), from €15,173 to €13,659
- Gross operating margin -€70,437
down €70,437 (-80.4%), from €87,651 to €17,214
- Taxes -€13,526
down €13,526 (-65.7%), from €20,603 to €7,077
- Other operating charges -€5,170
no longer reported in 2025 (was €5,170)
- Depreciation -€4,377
down €4,377 (-85.3%), from €5,130 to €753
- Financial charges -€1,205
down €1,205 (-84.9%), from €1,420 to €215
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.
Cash bridge derived
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 | €97,571 | €111,565 | +€13,994 | +14.3% |
| Fixed assets | 21/28 | €1,200 | €2,938 | +€1,738 | +144.8% |
| Tangible fixed assets | 22/27 | €712 | €2,450 | +€1,738 | +244.1% |
| Plant, machinery and equipment | 23 | €155 | €1,990 | +€1,835 | +1183.9% |
| Furniture and vehicles | 24 | €557 | €460 | -€97 | -17.4% |
| Financial fixed assets | 28 | €488 | €488 | = | 0.0% |
| Current assets | 29/58 | €96,371 | €108,627 | +€12,256 | +12.7% |
| Amounts receivable within one year | 40/41 | €81,737 | €102,684 | +€20,947 | +25.6% |
| Trade receivables | 40 | €6,141 | €8,941 | +€2,800 | +45.6% |
| Other amounts receivable | 41 | €75,596 | €93,743 | +€18,147 | +24.0% |
| Cash at bank and in hand | 54/58 | €13,978 | €5,173 | -€8,805 | -63.0% |
| Deferred charges and accrued income | 490/1 | €656 | €770 | +€114 | +17.4% |
| Total equity and liabilities | 10/49 | €97,571 | €111,565 | +€13,994 | +14.3% |
| Equity | 10/15 | €55,063 | €64,609 | +€9,546 | +17.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,063 | €59,609 | +€9,546 | +19.1% |
| Amounts payable | 17/49 | €42,508 | €46,956 | +€4,448 | +10.5% |
| Amounts payable within one year | 42/48 | €42,508 | €46,956 | +€4,448 | +10.5% |
| Trade debts | 44 | €15,173 | €13,659 | -€1,514 | -10.0% |
| Suppliers | 440/4 | €15,173 | €13,659 | -€1,514 | -10.0% |
| Taxes, remuneration and social security | 45 | €27,335 | €33,297 | +€5,962 | +21.8% |
| Taxes | 450/3 | €26,290 | €33,297 | +€7,007 | +26.7% |
| Remuneration and social security | 454/9 | €1,045 | - | -€1,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,130 | €753 | -€4,377 | -85.3% |
| Other operating charges | 640/8 | €5,170 | - | -€5,170 | |
| Gross operating margin | 9900 | €87,651 | €17,214 | -€70,437 | -80.4% |
| Operating profit (loss) | 9901 | €77,351 | €16,461 | -€60,890 | -78.7% |
| Financial income | 75/76B | €26 | €377 | +€351 | +1350.0% |
| Recurring financial income | 75 | €26 | €377 | +€351 | +1350.0% |
| Financial charges | 65/66B | €1,420 | €215 | -€1,205 | -84.9% |
| Recurring financial charges | 65 | €1,420 | €215 | -€1,205 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | €75,957 | €16,623 | -€59,334 | -78.1% |
| Income taxes | 67/77 | €20,603 | €7,077 | -€13,526 | -65.7% |
| Profit (loss) for the period | 9904 | €55,354 | €9,546 | -€45,808 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,354 | €9,546 | -€45,808 | -82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.