Reno-VIP: 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-VIP
Largest movements
- Cash -€7,848
down €7,848 (-17.7%), from €44,446 to €36,598
mainly Net result for the year (-€6,860) and Trade debts (-€3,158)
- Receivables within one year -€3,310
down €3,310 (-11.6%), from €28,553 to €25,243
of which Trade receivables: -€8,507
- Profit (loss) carried forward -€6,860
down €6,860, from €3,359 to -€3,501
- Trade debts -€3,158
down €3,158 (-36.0%), from €8,780 to €5,622
- Tax, wage and social debts -€1,391
down €1,391 (-99.3%), from €1,400 to €9
of which Remuneration and social security: -€1,400
- Gross operating margin -€2,839
down €2,839 (-81.6%), from -€3,479 to -€6,318
- Financial income +€220
up €220 (+57.2%), from €384 to €604
- Financial charges -€128
down €128 (-39.3%), from €325 to €197
- Other operating charges +€86
up €86 (+12.9%), from €667 to €753
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 | €76,445 | €65,037 | -€11,408 | -14.9% |
| Fixed assets | 21/28 | €352 | €157 | -€195 | -55.5% |
| Tangible fixed assets | 22/27 | €352 | €157 | -€195 | -55.5% |
| Plant, machinery and equipment | 23 | €352 | €157 | -€195 | -55.5% |
| Current assets | 29/58 | €76,093 | €64,880 | -€11,213 | -14.7% |
| Stocks and contracts in progress | 3 | €3,094 | €3,039 | -€55 | -1.8% |
| Stocks | 30/36 | €3,094 | €3,039 | -€55 | -1.8% |
| Amounts receivable within one year | 40/41 | €28,553 | €25,243 | -€3,310 | -11.6% |
| Trade receivables | 40 | €23,386 | €14,879 | -€8,507 | -36.4% |
| Other amounts receivable | 41 | €5,167 | €10,364 | +€5,197 | +101% |
| Cash at bank and in hand | 54/58 | €44,446 | €36,598 | -€7,848 | -17.7% |
| Total equity and liabilities | 10/49 | €76,445 | €65,037 | -€11,408 | -14.9% |
| Equity | 10/15 | €66,265 | €59,405 | -€6,860 | -10.4% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €50,206 | €50,206 | = | 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% |
| Tax-exempt reserves | 132 | €48,346 | €48,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,359 | -€3,501 | -€6,860 | |
| Amounts payable | 17/49 | €10,180 | €5,632 | -€4,548 | -44.7% |
| Amounts payable within one year | 42/48 | €10,180 | €5,632 | -€4,548 | -44.7% |
| Trade debts | 44 | €8,780 | €5,622 | -€3,158 | -36.0% |
| Suppliers | 440/4 | €8,780 | €5,622 | -€3,158 | -36.0% |
| Taxes, remuneration and social security | 45 | €1,400 | €9 | -€1,391 | -99.3% |
| Taxes | 450/3 | - | €9 | +€9 | |
| Remuneration and social security | 454/9 | €1,400 | - | -€1,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €195 | = | 0.0% |
| Other operating charges | 640/8 | €667 | €753 | +€86 | +12.9% |
| Gross operating margin | 9900 | -€3,479 | -€6,318 | -€2,839 | -81.6% |
| Operating profit (loss) | 9901 | -€4,342 | -€7,267 | -€2,925 | -67.4% |
| Financial income | 75/76B | €384 | €604 | +€220 | +57.2% |
| Recurring financial income | 75 | €384 | €604 | +€220 | +57.2% |
| Financial charges | 65/66B | €325 | €197 | -€128 | -39.3% |
| Recurring financial charges | 65 | €325 | €197 | -€128 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,282 | -€6,860 | -€2,577 | -60.2% |
| Profit (loss) for the period | 9904 | -€4,282 | -€6,860 | -€2,577 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,282 | -€6,860 | -€2,577 | -60.2% |
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 1 November 2026 via checked.be.