renofas't concept: 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.
renofas't concept
Largest movements
- Receivables within one year +€16,918
up €16,918 (+278%), from €6,075 to €22,993
of which Trade receivables: +€15,494
- Current investments -€10,985
down €10,985 (-45.8%), from €23,992 to €13,007
- Receivables after one year -€4,718
down €4,718 (-24.1%), from €19,599 to €14,881
- Tangible fixed assets -€4,410
down €4,410 (-84.0%), from €5,248 to €838
- Cash -€2,622
down €2,622 (-37.1%), from €7,069 to €4,447
mainly Receivables within one year (-€16,918) and Trade debts (-€16,122)
- Trade debts -€16,122
down €16,122 (-87.7%), from €18,391 to €2,269
- Profit (loss) carried forward +€9,361
up €9,361 (+79.5%), from €11,769 to €21,130
- Tax, wage and social debts +€8,181
up €8,181 (+2,330%), from €351 to €8,532
- Debts after one year -€5,556
no longer reported in 2025 (was €5,556)
- Other debts -€3,336
no longer reported in 2025 (was €3,336)
- Gross operating margin +€12,362
up €12,362 (+325%), from €3,802 to €16,164
- Financial income -€6,472
down €6,472 (-89.1%), from €7,267 to €795
- Depreciation -€3,685
down €3,685 (-45.5%), from €8,096 to €4,410
- Taxes +€2,444
up €2,444 (+1,489%), from €164 to €2,608
- Other operating charges -€811
down €811 (-76.7%), from €1,057 to €247
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 | €61,982 | €56,165 | -€5,817 | -9.4% |
| Fixed assets | 21/28 | €5,248 | €838 | -€4,410 | -84.0% |
| Tangible fixed assets | 22/27 | €5,248 | €838 | -€4,410 | -84.0% |
| Furniture and vehicles | 24 | €5,248 | €838 | -€4,410 | -84.0% |
| Current assets | 29/58 | €56,734 | €55,327 | -€1,407 | -2.5% |
| Amounts receivable after more than one year | 29 | €19,599 | €14,881 | -€4,718 | -24.1% |
| Other amounts receivable | 291 | €19,599 | €14,881 | -€4,718 | -24.1% |
| Amounts receivable within one year | 40/41 | €6,075 | €22,993 | +€16,918 | +278% |
| Trade receivables | 40 | €5,385 | €20,878 | +€15,494 | +288% |
| Other amounts receivable | 41 | €690 | €2,115 | +€1,424 | +206% |
| Current investments | 50/53 | €23,992 | €13,007 | -€10,985 | -45.8% |
| Cash at bank and in hand | 54/58 | €7,069 | €4,447 | -€2,622 | -37.1% |
| Total equity and liabilities | 10/49 | €61,982 | €56,165 | -€5,817 | -9.4% |
| Equity | 10/15 | €33,722 | €42,921 | +€9,198 | +27.3% |
| Contributions | 10/11 | €10,490 | €10,327 | -€163 | -1.6% |
| Capital | 10 | €10,490 | €10,327 | -€163 | -1.6% |
| Issued capital | 100 | €18,890 | €18,890 | = | 0.0% |
| Uncalled capital | 101 | €8,400 | €8,563 | +€163 | +1.9% |
| Reserves | 13 | €11,464 | €11,464 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,282 | €2,282 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €422 | €422 | = | 0.0% |
| Distributable reserves | 133 | €9,182 | €9,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,769 | €21,130 | +€9,361 | +79.5% |
| Amounts payable | 17/49 | €28,260 | €13,245 | -€15,015 | -53.1% |
| Amounts payable after more than one year | 17 | €5,556 | - | -€5,556 | |
| Financial debts | 170/4 | €5,556 | - | -€5,556 | |
| Amounts payable within one year | 42/48 | €22,705 | €12,785 | -€9,920 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,983 | +€1,983 | |
| Financial debts | 43 | €626 | - | -€626 | |
| Credit institutions | 430/8 | €626 | - | -€626 | |
| Trade debts | 44 | €18,391 | €2,269 | -€16,122 | -87.7% |
| Suppliers | 440/4 | €18,391 | €2,269 | -€16,122 | -87.7% |
| Taxes, remuneration and social security | 45 | €351 | €8,532 | +€8,181 | +2,330% |
| Taxes | 450/3 | €351 | €8,532 | +€8,181 | +2,330% |
| Other amounts payable | 47/48 | €3,336 | - | -€3,336 | |
| Accrued charges and deferred income | 492/3 | - | €460 | +€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,096 | €4,410 | -€3,685 | -45.5% |
| Other operating charges | 640/8 | €1,057 | €247 | -€811 | -76.7% |
| Gross operating margin | 9900 | €3,802 | €16,164 | +€12,362 | +325% |
| Operating profit (loss) | 9901 | -€5,352 | €11,507 | +€16,858 | |
| Financial income | 75/76B | €7,267 | €795 | -€6,472 | -89.1% |
| Recurring financial income | 75 | €7,267 | €795 | -€6,472 | -89.1% |
| Financial charges | 65/66B | €590 | €333 | -€257 | -43.6% |
| Recurring financial charges | 65 | €590 | €333 | -€257 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €1,326 | €11,969 | +€10,644 | +803% |
| Income taxes | 67/77 | €164 | €2,608 | +€2,444 | +1,489% |
| Profit (loss) for the period | 9904 | €1,161 | €9,361 | +€8,200 | +706% |
| Profit (loss) for the period to be appropriated | 9905 | €1,161 | €9,361 | +€8,200 | +706% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.