RENOIRTE-LOUSSE: 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.
RENOIRTE-LOUSSE
Largest movements
- Tangible fixed assets -€44,180
down €44,180 (-5.7%), from €778,325 to €734,146
of which Furniture and vehicles: -€67,351
- Cash +€36,566
up €36,566 (+11.1%), from €328,709 to €365,275
mainly Depreciation (+€166,211) and Net result for the year (+€161,712)
- Receivables within one year +€35,968
up €35,968 (+63.9%), from €56,253 to €92,220
of which Trade receivables: +€51,599
- Intangible fixed assets -€21,141
down €21,141 (-36.4%), from €58,095 to €36,954
- Debts after one year -€110,540
down €110,540 (-41.9%), from €263,910 to €153,370
- Tax, wage and social debts +€96,776
up €96,776 (+188%), from €51,375 to €148,151
of which Taxes: +€80,178
- Reserves +€70,000
up €70,000 (+18.8%), from €373,183 to €443,183
- Trade debts -€65,364
down €65,364 (-36.0%), from €181,532 to €116,169
- Other debts +€62,497
up €62,497 (+79.3%), from €78,814 to €141,311
- Gross operating margin +€68,442
up €68,442 (+8.3%), from €826,900 to €895,342
- Taxes +€12,758
up €12,758 (+25.1%), from €50,879 to €63,637
- Depreciation +€11,664
up €11,664 (+7.5%), from €154,547 to €166,211
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 | €1,267,905 | €1,273,485 | +€5,580 | +0.4% |
| Fixed assets | 21/28 | €836,420 | €771,099 | -€65,321 | -7.8% |
| Intangible fixed assets | 21 | €58,095 | €36,954 | -€21,141 | -36.4% |
| Tangible fixed assets | 22/27 | €778,325 | €734,146 | -€44,180 | -5.7% |
| Land and buildings | 22 | €76,382 | €71,009 | -€5,373 | -7.0% |
| Plant, machinery and equipment | 23 | €443,653 | €472,197 | +€28,544 | +6.4% |
| Furniture and vehicles | 24 | €258,290 | €190,940 | -€67,351 | -26.1% |
| Current assets | 29/58 | €431,485 | €502,386 | +€70,901 | +16.4% |
| Stocks and contracts in progress | 3 | €42,474 | €41,713 | -€761 | -1.8% |
| Stocks | 30/36 | €42,474 | €41,713 | -€761 | -1.8% |
| Amounts receivable within one year | 40/41 | €56,253 | €92,220 | +€35,968 | +63.9% |
| Trade receivables | 40 | €39,095 | €90,693 | +€51,599 | +132% |
| Other amounts receivable | 41 | €17,158 | €1,527 | -€15,631 | -91.1% |
| Cash at bank and in hand | 54/58 | €328,709 | €365,275 | +€36,566 | +11.1% |
| Deferred charges and accrued income | 490/1 | €4,050 | €3,177 | -€872 | -21.5% |
| Total equity and liabilities | 10/49 | €1,267,905 | €1,273,485 | +€5,580 | +0.4% |
| Equity | 10/15 | €538,091 | €604,578 | +€66,487 | +12.4% |
| Contributions | 10/11 | €19,028 | €19,028 | = | 0.0% |
| Reserves | 13 | €373,183 | €443,183 | +€70,000 | +18.8% |
| Distributable reserves | 133 | €373,183 | €443,183 | +€70,000 | +18.8% |
| Profit (loss) carried forward | 14 | €101,254 | €102,967 | +€1,712 | +1.7% |
| Investment grants | 15 | €44,625 | €39,400 | -€5,225 | -11.7% |
| Amounts payable | 17/49 | €729,814 | €668,907 | -€60,908 | -8.3% |
| Amounts payable after more than one year | 17 | €263,910 | €153,370 | -€110,540 | -41.9% |
| Financial debts | 170/4 | €263,910 | €153,370 | -€110,540 | -41.9% |
| Amounts payable within one year | 42/48 | €465,607 | €515,537 | +€49,930 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €153,886 | €109,906 | -€43,979 | -28.6% |
| Trade debts | 44 | €181,532 | €116,169 | -€65,364 | -36.0% |
| Suppliers | 440/4 | €181,532 | €116,169 | -€65,364 | -36.0% |
| Taxes, remuneration and social security | 45 | €51,375 | €148,151 | +€96,776 | +188% |
| Taxes | 450/3 | €12,366 | €92,544 | +€80,178 | +648% |
| Remuneration and social security | 454/9 | €39,009 | €55,606 | +€16,597 | +42.5% |
| Other amounts payable | 47/48 | €78,814 | €141,311 | +€62,497 | +79.3% |
| Accrued charges and deferred income | 492/3 | €298 | €0 | -€298 | -100% |
| Remuneration, social security and pensions | 62 | €464,572 | €473,026 | +€8,453 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,547 | €166,211 | +€11,664 | +7.5% |
| Other operating charges | 640/8 | €17,353 | €14,846 | -€2,507 | -14.4% |
| Non-recurring operating charges | 66A | - | €2,944 | +€2,944 | |
| Gross operating margin | 9900 | €826,900 | €895,342 | +€68,442 | +8.3% |
| Operating profit (loss) | 9901 | €190,428 | €238,315 | +€47,887 | +25.1% |
| Financial income | 75/76B | €5,312 | €5,268 | -€44 | -0.8% |
| Recurring financial income | 75 | €5,312 | €5,268 | -€44 | -0.8% |
| Financial charges | 65/66B | €17,581 | €18,233 | +€653 | +3.7% |
| Recurring financial charges | 65 | €17,581 | €18,233 | +€653 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €178,160 | €225,349 | +€47,190 | +26.5% |
| Income taxes | 67/77 | €50,879 | €63,637 | +€12,758 | +25.1% |
| Profit (loss) for the period | 9904 | €127,280 | €161,712 | +€34,432 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €127,280 | €161,712 | +€34,432 | +27.1% |
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 18 October 2026 via checked.be.