RENO CONSEILS: 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 CONSEILS
Largest movements
- Receivables within one year +€6,944
up €6,944 (+44.4%), from €15,635 to €22,579
of which Trade receivables: +€6,459
- Tangible fixed assets -€4,471
down €4,471 (-96.0%), from €4,657 to €186
- Cash +€1,089
up €1,089 (+514%), from €212 to €1,301
mainly Investment in fixed assets (net) (+€4,075) and Trade debts (+€2,801)
- Financial fixed assets +€300
new in 2026: €300
- Trade debts +€2,801
new in 2026: €2,801
- Other debts +€1,000
up €1,000 (+943%), from €106 to €1,106
- Gross operating margin +€4,030
up €4,030 (+953%), from €423 to €4,453
- Depreciation -€1,876
down €1,876 (-95.1%), from €1,972 to €96
- Other operating charges -€239
down €239 (-22.1%), from €1,081 to €842
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,504 | €24,366 | +€3,862 | +18.8% |
| Fixed assets | 21/28 | €4,657 | €486 | -€4,171 | -89.6% |
| Tangible fixed assets | 22/27 | €4,657 | €186 | -€4,471 | -96.0% |
| Furniture and vehicles | 24 | €4,657 | €186 | -€4,471 | -96.0% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €15,847 | €23,880 | +€8,033 | +50.7% |
| Amounts receivable within one year | 40/41 | €15,635 | €22,579 | +€6,944 | +44.4% |
| Trade receivables | 40 | €1,900 | €8,359 | +€6,459 | +340% |
| Other amounts receivable | 41 | €13,735 | €14,220 | +€485 | +3.5% |
| Cash at bank and in hand | 54/58 | €212 | €1,301 | +€1,089 | +514% |
| Total equity and liabilities | 10/49 | €20,504 | €24,366 | +€3,862 | +18.8% |
| Equity | 10/15 | €20,398 | €20,308 | -€90 | -0.4% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,538 | €18,448 | -€90 | -0.5% |
| Amounts payable | 17/49 | €106 | €4,058 | +€3,952 | +3,728% |
| Amounts payable within one year | 42/48 | €106 | €4,058 | +€3,952 | +3,728% |
| Trade debts | 44 | - | €2,801 | +€2,801 | |
| Suppliers | 440/4 | - | €2,801 | +€2,801 | |
| Taxes, remuneration and social security | 45 | - | €151 | +€151 | |
| Taxes | 450/3 | - | €151 | +€151 | |
| Other amounts payable | 47/48 | €106 | €1,106 | +€1,000 | +943% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,972 | €96 | -€1,876 | -95.1% |
| Other operating charges | 640/8 | €1,081 | €842 | -€239 | -22.1% |
| Non-recurring operating charges | 66A | - | €3,549 | +€3,549 | |
| Gross operating margin | 9900 | €423 | €4,453 | +€4,030 | +953% |
| Operating profit (loss) | 9901 | -€2,630 | -€34 | +€2,596 | +98.7% |
| Financial charges | 65/66B | €57 | €56 | -€1 | -1.8% |
| Recurring financial charges | 65 | €57 | €56 | -€1 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,687 | -€90 | +€2,597 | +96.7% |
| Profit (loss) for the period | 9904 | -€2,687 | -€90 | +€2,597 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,687 | -€90 | +€2,597 | +96.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.