RENO CHRIS: 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.
RENO CHRIS
Largest movements
- Receivables within one year +€42,791
up €42,791 (+335%), from €12,789 to €55,580
of which Other amounts receivable: +€29,190
- Tangible fixed assets -€13,924
down €13,924 (-43.1%), from €32,277 to €18,353
- Cash -€6,162
no longer reported in 2025 (was €6,162)
mainly Receivables within one year (-€42,791) and Debts after one year (-€5,056)
- Profit (loss) carried forward +€12,862
up €12,862 (+41.5%), from €31,023 to €43,885
- Tax, wage and social debts +€11,158
up €11,158 (+227%), from €4,908 to €16,066
of which Remuneration and social security: +€8,114
- Debts after one year -€5,056
down €5,056 (-59.3%), from €8,524 to €3,468
- Trade debts +€2,892
up €2,892 (+118%), from €2,457 to €5,349
- Financial charges -€9,940
down €9,940 (-50.0%), from €19,898 to €9,958
- Gross operating margin -€6,186
down €6,186 (-11.8%), from €52,316 to €46,130
- Depreciation +€2,597
up €2,597 (+23.5%), from €11,053 to €13,650
- Other operating charges +€2,466
up €2,466 (+69.3%), from €3,557 to €6,024
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 | €52,381 | €74,770 | +€22,389 | +42.7% |
| Fixed assets | 21/28 | €32,640 | €18,716 | -€13,924 | -42.7% |
| Tangible fixed assets | 22/27 | €32,277 | €18,353 | -€13,924 | -43.1% |
| Furniture and vehicles | 24 | €32,277 | €18,353 | -€13,924 | -43.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €19,741 | €56,054 | +€36,313 | +184% |
| Amounts receivable within one year | 40/41 | €12,789 | €55,580 | +€42,791 | +335% |
| Trade receivables | 40 | €11,249 | €24,850 | +€13,601 | +121% |
| Other amounts receivable | 41 | €1,540 | €30,730 | +€29,190 | +1,896% |
| Cash at bank and in hand | 54/58 | €6,162 | - | -€6,162 | |
| Deferred charges and accrued income | 490/1 | €790 | €474 | -€315 | -39.9% |
| Total equity and liabilities | 10/49 | €52,381 | €74,770 | +€22,389 | +42.7% |
| Equity | 10/15 | €31,023 | €43,885 | +€12,862 | +41.5% |
| Profit (loss) carried forward | 14 | €31,023 | €43,885 | +€12,862 | +41.5% |
| Amounts payable | 17/49 | €21,358 | €30,885 | +€9,527 | +44.6% |
| Amounts payable after more than one year | 17 | €8,524 | €3,468 | -€5,056 | -59.3% |
| Financial debts | 170/4 | €8,524 | €3,468 | -€5,056 | -59.3% |
| Amounts payable within one year | 42/48 | €12,835 | €27,417 | +€14,583 | +114% |
| Current portion of amounts payable after more than one year | 42 | €4,885 | €5,495 | +€610 | +12.5% |
| Trade debts | 44 | €2,457 | €5,349 | +€2,892 | +118% |
| Suppliers | 440/4 | €2,457 | €5,349 | +€2,892 | +118% |
| Taxes, remuneration and social security | 45 | €4,908 | €16,066 | +€11,158 | +227% |
| Taxes | 450/3 | €3,966 | €7,010 | +€3,044 | +76.7% |
| Remuneration and social security | 454/9 | €942 | €9,056 | +€8,114 | +862% |
| Other amounts payable | 47/48 | €585 | €508 | -€77 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,053 | €13,650 | +€2,597 | +23.5% |
| Other operating charges | 640/8 | €3,557 | €6,024 | +€2,466 | +69.3% |
| Gross operating margin | 9900 | €52,316 | €46,130 | -€6,186 | -11.8% |
| Operating profit (loss) | 9901 | €37,706 | €26,456 | -€11,249 | -29.8% |
| Financial income | 75/76B | €223 | €287 | +€65 | +29.0% |
| Recurring financial income | 75 | €223 | €287 | +€65 | +29.0% |
| Financial charges | 65/66B | €19,898 | €9,958 | -€9,940 | -50.0% |
| Recurring financial charges | 65 | €19,898 | €9,958 | -€9,940 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €18,031 | €16,786 | -€1,245 | -6.9% |
| Income taxes | 67/77 | €3,966 | €3,924 | -€42 | -1.1% |
| Profit (loss) for the period | 9904 | €14,064 | €12,862 | -€1,202 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,064 | €12,862 | -€1,202 | -8.5% |
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 16 October 2026 via checked.be.