RENO.TEMP: 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.TEMP
Largest movements
- Receivables within one year +€26,112
up €26,112 (+93.8%), from €27,835 to €53,947
of which Trade receivables: +€33,979
- Tangible fixed assets +€10,574
up €10,574 (+5.1%), from €209,209 to €219,783
of which Furniture and vehicles: +€18,956
- Cash +€6,598
up €6,598 (+27.3%), from €24,183 to €30,782
mainly Net result for the year (+€41,198) and Depreciation (+€12,263)
- Reserves +€40,365
up €40,365 (+81.5%), from €49,505 to €89,870
of which Distributable reserves: +€40,365
- Tax, wage and social debts +€10,469
up €10,469 (+73.0%), from €14,336 to €24,805
- Debts after one year -€7,318
down €7,318 (-5.2%), from €140,083 to €132,765
- Other debts -€3,217
down €3,217 (-77.1%), from €4,174 to €957
- Gross operating margin +€20,416
up €20,416 (+13.7%), from €149,363 to €169,779
- Staff costs -€18,677
down €18,677 (-17.2%), from €108,510 to €89,833
- Taxes +€10,994
up €10,994 (+105.7%), from €10,396 to €21,390
- Financial income -€4,227
down €4,227 (-61.5%), from €6,875 to €2,648
of which Non-recurring financial income: -€4,256
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.
Cash bridge derived
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 | €272,068 | €315,209 | +€43,142 | +15.9% |
| Fixed assets | 21/28 | €209,377 | €219,951 | +€10,574 | +5.1% |
| Tangible fixed assets | 22/27 | €209,209 | €219,783 | +€10,574 | +5.1% |
| Land and buildings | 22 | €200,054 | €193,645 | -€6,408 | -3.2% |
| Plant, machinery and equipment | 23 | €2,002 | €1,029 | -€974 | -48.6% |
| Furniture and vehicles | 24 | €4,153 | €23,109 | +€18,956 | +456.4% |
| Other tangible fixed assets | 26 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Financial fixed assets | 28 | €168 | €168 | = | 0.0% |
| Current assets | 29/58 | €62,691 | €95,258 | +€32,567 | +51.9% |
| Amounts receivable within one year | 40/41 | €27,835 | €53,947 | +€26,112 | +93.8% |
| Trade receivables | 40 | €19,968 | €53,947 | +€33,979 | +170.2% |
| Other amounts receivable | 41 | €7,867 | - | -€7,867 | |
| Cash at bank and in hand | 54/58 | €24,183 | €30,782 | +€6,598 | +27.3% |
| Deferred charges and accrued income | 490/1 | €10,672 | €10,529 | -€143 | -1.3% |
| Total equity and liabilities | 10/49 | €272,068 | €315,209 | +€43,142 | +15.9% |
| Equity | 10/15 | €68,505 | €108,870 | +€40,365 | +58.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €49,505 | €89,870 | +€40,365 | +81.5% |
| Non-distributable reserves | 130/1 | €2,475 | €2,475 | = | 0.0% |
| Legal reserve | 130 | €2,475 | €2,475 | = | 0.0% |
| Distributable reserves | 133 | €47,030 | €87,395 | +€40,365 | +85.8% |
| Amounts payable | 17/49 | €203,563 | €206,339 | +€2,776 | +1.4% |
| Amounts payable after more than one year | 17 | €140,083 | €132,765 | -€7,318 | -5.2% |
| Financial debts | 170/4 | €140,083 | €132,765 | -€7,318 | -5.2% |
| Amounts payable within one year | 42/48 | €56,162 | €66,986 | +€10,824 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €17,365 | €18,318 | +€953 | +5.5% |
| Trade debts | 44 | €20,287 | €22,906 | +€2,619 | +12.9% |
| Suppliers | 440/4 | €20,287 | €22,906 | +€2,619 | +12.9% |
| Taxes, remuneration and social security | 45 | €14,336 | €24,805 | +€10,469 | +73.0% |
| Taxes | 450/3 | €14,336 | €24,805 | +€10,469 | +73.0% |
| Other amounts payable | 47/48 | €4,174 | €957 | -€3,217 | -77.1% |
| Accrued charges and deferred income | 492/3 | €7,318 | €6,588 | -€730 | -10.0% |
| Remuneration, social security and pensions | 62 | €108,510 | €89,833 | -€18,677 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,826 | €12,263 | +€1,437 | +13.3% |
| Other operating charges | 640/8 | €2,361 | €2,590 | +€229 | +9.7% |
| Gross operating margin | 9900 | €149,363 | €169,779 | +€20,416 | +13.7% |
| Operating profit (loss) | 9901 | €27,666 | €65,092 | +€37,427 | +135.3% |
| Financial income | 75/76B | €6,875 | €2,648 | -€4,227 | -61.5% |
| Recurring financial income | 75 | €29 | €58 | +€29 | +99.8% |
| Non-recurring financial income | 76B | €6,846 | €2,590 | -€4,256 | -62.2% |
| Financial charges | 65/66B | €6,682 | €5,152 | -€1,530 | -22.9% |
| Recurring financial charges | 65 | €6,682 | €5,152 | -€1,530 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €27,859 | €62,588 | +€34,729 | +124.7% |
| Income taxes | 67/77 | €10,396 | €21,390 | +€10,994 | +105.7% |
| Profit (loss) for the period | 9904 | €17,463 | €41,198 | +€23,736 | +135.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,463 | €41,198 | +€23,736 | +135.9% |
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 12 October 2026 via checked.be.