RENO-DIAM: 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-DIAM
Largest movements
- Receivables within one year -€17,998
down €17,998 (-24.4%), from €73,775 to €55,776
of which Trade receivables: -€12,153
- Tangible fixed assets +€8,250
up €8,250 (+5.4%), from €153,161 to €161,411
- Tax, wage and social debts -€20,561
down €20,561 (-30.2%), from €68,056 to €47,496
of which Remuneration and social security: -€12,342
- Profit (loss) carried forward +€10,310
up €10,310 (+12.0%), from €85,775 to €96,085
- Taxes -€13,448
down €13,448, from €5,229 to -€8,219
- Gross operating margin -€12,527
down €12,527 (-32.5%), from €38,586 to €26,060
- Staff costs -€6,434
down €6,434 (-29.0%), from €22,156 to €15,722
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 | €258,204 | €247,577 | -€10,627 | -4.1% |
| Fixed assets | 21/28 | €153,161 | €161,411 | +€8,250 | +5.4% |
| Tangible fixed assets | 22/27 | €153,161 | €161,411 | +€8,250 | +5.4% |
| Land and buildings | 22 | €153,161 | €161,411 | +€8,250 | +5.4% |
| Current assets | 29/58 | €105,043 | €86,167 | -€18,877 | -18.0% |
| Amounts receivable within one year | 40/41 | €73,775 | €55,776 | -€17,998 | -24.4% |
| Trade receivables | 40 | €45,210 | €33,057 | -€12,153 | -26.9% |
| Other amounts receivable | 41 | €28,565 | €22,720 | -€5,845 | -20.5% |
| Cash at bank and in hand | 54/58 | €31,269 | €30,390 | -€879 | -2.8% |
| Total equity and liabilities | 10/49 | €258,204 | €247,577 | -€10,627 | -4.1% |
| Equity | 10/15 | €104,325 | €114,635 | +€10,310 | +9.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Profit (loss) carried forward | 14 | €85,775 | €96,085 | +€10,310 | +12.0% |
| Amounts payable | 17/49 | €153,879 | €132,943 | -€20,936 | -13.6% |
| Amounts payable within one year | 42/48 | €153,879 | €132,943 | -€20,936 | -13.6% |
| Taxes, remuneration and social security | 45 | €68,056 | €47,496 | -€20,561 | -30.2% |
| Taxes | 450/3 | €8,889 | €669 | -€8,219 | -92.5% |
| Remuneration and social security | 454/9 | €59,168 | €46,826 | -€12,342 | -20.9% |
| Other amounts payable | 47/48 | €85,823 | €85,447 | -€376 | -0.4% |
| Remuneration, social security and pensions | 62 | €22,156 | €15,722 | -€6,434 | -29.0% |
| Non-recurring operating charges | 66A | - | €8,007 | +€8,007 | |
| Gross operating margin | 9900 | €38,586 | €26,060 | -€12,527 | -32.5% |
| Operating profit (loss) | 9901 | €16,430 | €2,331 | -€14,100 | -85.8% |
| Financial charges | 65/66B | €103 | €240 | +€137 | +132% |
| Recurring financial charges | 65 | €103 | €240 | +€137 | +132% |
| Profit (loss) for the period before taxes | 9903 | €16,327 | €2,091 | -€14,237 | -87.2% |
| Income taxes | 67/77 | €5,229 | -€8,219 | -€13,448 | |
| Profit (loss) for the period | 9904 | €11,098 | €10,310 | -€789 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,098 | €10,310 | -€789 | -7.1% |
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 20 October 2026 via checked.be.