RENO-PARTNERS: 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-PARTNERS
Largest movements
- Receivables within one year -€33,260
no longer reported in 2024 (was €33,260)
of which Trade receivables: -€32,756
- Cash -€5,481
no longer reported in 2024 (was €5,481)
- Trade debts -€21,397
no longer reported in 2024 (was €21,397)
- Advances received -€16,427
no longer reported in 2024 (was €16,427)
- Other debts +€7,394
up €7,394 (+31.7%), from €23,348 to €30,742
- Current portion of long-term debt -€5,160
no longer reported in 2024 (was €5,160)
- Profit (loss) carried forward -€2,608
down €2,608 (-4.3%), from -€60,457 to -€63,065
- Gross operating margin -€1,702
down €1,702 (-62.3%), from -€2,733 to -€4,435
- Financial charges +€228
up €228 (+345%), from €66 to €294
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,741 | - | -€38,741 | |
| Current assets | 29/58 | €38,741 | - | -€38,741 | |
| Amounts receivable within one year | 40/41 | €33,260 | - | -€33,260 | |
| Trade receivables | 40 | €32,756 | - | -€32,756 | |
| Other amounts receivable | 41 | €504 | - | -€504 | |
| Cash at bank and in hand | 54/58 | €5,481 | - | -€5,481 | |
| Total equity and liabilities | 10/49 | €38,741 | €0 | -€38,741 | -100% |
| Equity | 10/15 | -€28,134 | -€30,742 | -€2,608 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,723 | €13,723 | = | 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% |
| Distributable reserves | 133 | €11,863 | €11,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,457 | -€63,065 | -€2,608 | -4.3% |
| Amounts payable | 17/49 | €66,875 | €30,742 | -€36,133 | -54.0% |
| Amounts payable within one year | 42/48 | €66,875 | €30,742 | -€36,133 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €5,160 | - | -€5,160 | |
| Trade debts | 44 | €21,397 | - | -€21,397 | |
| Suppliers | 440/4 | €21,397 | - | -€21,397 | |
| Advances received on contracts in progress | 46 | €16,427 | - | -€16,427 | |
| Taxes, remuneration and social security | 45 | €543 | - | -€543 | |
| Taxes | 450/3 | €217 | - | -€217 | |
| Remuneration and social security | 454/9 | €326 | - | -€326 | |
| Other amounts payable | 47/48 | €23,348 | €30,742 | +€7,394 | +31.7% |
| Other operating charges | 640/8 | €582 | €582 | = | 0.0% |
| Gross operating margin | 9900 | -€2,733 | -€4,435 | -€1,702 | -62.3% |
| Operating profit (loss) | 9901 | -€3,315 | -€5,017 | -€1,702 | -51.3% |
| Financial charges | 65/66B | €66 | €294 | +€228 | +345% |
| Recurring financial charges | 65 | €66 | €294 | +€228 | +345% |
| Profit (loss) for the period before taxes | 9903 | -€3,381 | -€5,311 | -€1,930 | -57.1% |
| Profit (loss) for the period | 9904 | -€3,381 | -€5,311 | -€1,930 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,381 | -€5,311 | -€1,930 | -57.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.