RENO FACILITIES: 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.
What changed
RENO FACILITIES
NACE 43.990, Other specialised construction activities
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€12,461
2023 · -€615-€11,846
Equity
€23,783
2023 · €36,244-€12,461
Cash
€204
2023 · €991-€787
Balance sheet total
€204,764
2023 · €191,572+€13,192
Largest movements
Assets
- Receivables within one year +€22,575
up €22,575 (+12.7%), from €178,113 to €200,688
of which Trade receivables: +€32,359
- Tangible fixed assets -€8,312
down €8,312 (-73.2%), from €11,350 to €3,038
of which Furniture and vehicles: -€8,204
Equity and liabilities
- Trade debts +€23,019
up €23,019 (+21.5%), from €107,157 to €130,176
- Profit (loss) carried forward -€12,461
down €12,461 (-4,868%), from -€256 to -€12,717
- Short-term financial debts +€3,797
up €3,797 (+8.7%), from €43,498 to €47,295
Income statement
- Purchases and services +€1.1m
new in 2024: €1.1m
- Gross operating margin -€53,786
down €53,786 (-99.4%), from €54,133 to €347
- Staff costs -€38,512
no longer reported in 2024 (was €38,512)
From the 2023 result to the 2024 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.
Result 2023
-€615
Gross operating margin
-€53,786
Staff costs
+€38,512
Depreciation
+€1,822
Other operating charges
+€2,720
Other operating items
-€649
Financial income
-€252
Financial charges
-€1,372
Taxes
+€1,159
Result 2024
-€12,461
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€2,266
Investment
-€2,318
Financing
+€3,797
Cash 2023
€991
From operations (derived)
-€2,266
Net result for the year
-€12,461
Depreciation
+€10,957
Receivables within one year
-€22,575
Deferred charges and accrued income
-€43
Trade debts
+€23,019
Tax, wage and social debts
-€1,163
Investment (derived)
-€2,318
Investment in fixed assets (net)
-€2,318
Financing
+€3,797
Short-term financial debts
+€3,797
Cash 2024
€204
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,572 | €204,764 | +€13,192 | +6.9% |
| Fixed assets | 21/28 | €11,677 | €3,038 | -€8,639 | -74.0% |
| Tangible fixed assets | 22/27 | €11,350 | €3,038 | -€8,312 | -73.2% |
| Plant, machinery and equipment | 23 | €1,536 | €1,428 | -€108 | -7.0% |
| Furniture and vehicles | 24 | €9,814 | €1,610 | -€8,204 | -83.6% |
| Financial fixed assets | 28 | €327 | - | -€327 | |
| Current assets | 29/58 | €179,895 | €201,726 | +€21,831 | +12.1% |
| Amounts receivable within one year | 40/41 | €178,113 | €200,688 | +€22,575 | +12.7% |
| Trade receivables | 40 | €150,151 | €182,510 | +€32,359 | +21.6% |
| Other amounts receivable | 41 | €27,962 | €18,178 | -€9,784 | -35.0% |
| Cash at bank and in hand | 54/58 | €991 | €204 | -€787 | -79.4% |
| Deferred charges and accrued income | 490/1 | €791 | €834 | +€43 | +5.4% |
| Total equity and liabilities | 10/49 | €191,572 | €204,764 | +€13,192 | +6.9% |
| Equity | 10/15 | €36,244 | €23,783 | -€12,461 | -34.4% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Capital | 10 | €36,000 | €36,000 | = | 0.0% |
| Issued capital | 100 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256 | -€12,717 | -€12,461 | -4,868% |
| Amounts payable | 17/49 | €155,328 | €180,981 | +€25,653 | +16.5% |
| Amounts payable within one year | 42/48 | €155,328 | €180,981 | +€25,653 | +16.5% |
| Financial debts | 43 | €43,498 | €47,295 | +€3,797 | +8.7% |
| Other loans | 439 | €43,498 | €47,295 | +€3,797 | +8.7% |
| Trade debts | 44 | €107,157 | €130,176 | +€23,019 | +21.5% |
| Suppliers | 440/4 | €107,157 | €130,176 | +€23,019 | +21.5% |
| Taxes, remuneration and social security | 45 | €2,426 | €1,263 | -€1,163 | -47.9% |
| Taxes | 450/3 | €2,426 | €1,263 | -€1,163 | -47.9% |
| Other amounts payable | 47/48 | €2,247 | €2,247 | = | 0.0% |
| Turnover | 70 | €1,144,744 | €1,150,228 | +€5,484 | +0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,149,881 | +€1.1m | |
| Remuneration, social security and pensions | 62 | €38,512 | - | -€38,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,779 | €10,957 | -€1,822 | -14.3% |
| Other operating charges | 640/8 | €2,720 | - | -€2,720 | |
| Non-recurring operating charges | 66A | €1,165 | €1,814 | +€649 | +55.7% |
| Gross operating margin | 9900 | €54,133 | €347 | -€53,786 | -99.4% |
| Operating profit (loss) | 9901 | -€1,043 | -€12,424 | -€11,381 | -1,091% |
| Financial income | 75/76B | €2,576 | €2,324 | -€252 | -9.8% |
| Recurring financial income | 75 | €2,576 | €2,324 | -€252 | -9.8% |
| Non-recurring financial income | 76B | €2,576 | €2,324 | -€252 | -9.8% |
| Financial charges | 65/66B | €957 | €2,329 | +€1,372 | +143% |
| Recurring financial charges | 65 | €957 | €1,960 | +€1,003 | +105% |
| Non-recurring financial charges | 66B | - | €369 | +€369 | |
| Profit (loss) for the period before taxes | 9903 | €576 | -€12,429 | -€13,005 | |
| Income taxes | 67/77 | €1,191 | €32 | -€1,159 | -97.3% |
| Profit (loss) for the period | 9904 | -€615 | -€12,461 | -€11,846 | -1,926% |
| Profit (loss) for the period to be appropriated | 9905 | -€615 | -€12,461 | -€11,846 | -1,926% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.