RENOPARTNER: what changed
Two fiscal 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.
RENOPARTNER
Largest movements
- Receivables within one year +€10,916
up €10,916 (+60.9%), from €17,936 to €28,852
of which Other amounts receivable: +€10,916
- Deferred charges and accrued income -€414
no longer reported in 2025 (was €414)
- Profit (loss) carried forward +€10,944
up €10,944 (+61.0%), from -€17,955 to -€7,011
- Trade debts +€1,079
up €1,079 (+42.0%), from €2,571 to €3,650
- Tax, wage and social debts -€888
down €888 (-7.9%), from €11,194 to €10,306
- Short-term financial debts -€633
down €633 (-14.1%), from €4,503 to €3,870
- Gross operating margin +€9,324
up €9,324 (+108.5%), from €8,594 to €17,918
- Taxes +€3,088
up €3,088 (+265.0%), from €1,166 to €4,254
- Other operating charges -€2,517
down €2,517 (-84.6%), from €2,977 to €460
- Financial charges +€1,140
up €1,140 (+64.9%), from €1,757 to €2,896
- Financial income +€421
up €421 (+196.0%), from €215 to €636
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,350 | €33,852 | +€10,502 | +45.0% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €18,350 | €28,852 | +€10,502 | +57.2% |
| Amounts receivable within one year | 40/41 | €17,936 | €28,852 | +€10,916 | +60.9% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €5,836 | €16,752 | +€10,916 | +187.1% |
| Deferred charges and accrued income | 490/1 | €414 | - | -€414 | |
| Total equity and liabilities | 10/49 | €23,350 | €33,852 | +€10,502 | +45.0% |
| Equity | 10/15 | €5,082 | €16,026 | +€10,944 | +215.4% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €537 | €537 | = | 0.0% |
| Tax-exempt reserves | 132 | €537 | €537 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,955 | -€7,011 | +€10,944 | +61.0% |
| Amounts payable | 17/49 | €18,268 | €17,826 | -€442 | -2.4% |
| Amounts payable within one year | 42/48 | €18,268 | €17,826 | -€442 | -2.4% |
| Financial debts | 43 | €4,503 | €3,870 | -€633 | -14.1% |
| Credit institutions | 430/8 | €4,503 | €3,870 | -€633 | -14.1% |
| Trade debts | 44 | €2,571 | €3,650 | +€1,079 | +42.0% |
| Suppliers | 440/4 | €2,571 | €3,650 | +€1,079 | +42.0% |
| Taxes, remuneration and social security | 45 | €11,194 | €10,306 | -€888 | -7.9% |
| Taxes | 450/3 | €11,194 | €10,306 | -€888 | -7.9% |
| Non-recurring operating income | 76A | €11,373 | - | -€11,373 | |
| Other operating charges | 640/8 | €2,977 | €460 | -€2,517 | -84.6% |
| Gross operating margin | 9900 | €8,594 | €17,918 | +€9,324 | +108.5% |
| Operating profit (loss) | 9901 | €5,617 | €17,458 | +€11,840 | +210.8% |
| Financial income | 75/76B | €215 | €636 | +€421 | +196.0% |
| Recurring financial income | 75 | €215 | €636 | +€421 | +196.0% |
| Financial charges | 65/66B | €1,757 | €2,896 | +€1,140 | +64.9% |
| Recurring financial charges | 65 | €1,757 | €2,896 | +€1,140 | +64.9% |
| Profit (loss) for the period before taxes | 9903 | €4,076 | €15,198 | +€11,122 | +272.9% |
| Income taxes | 67/77 | €1,166 | €4,254 | +€3,088 | +265.0% |
| Profit (loss) for the period | 9904 | €2,910 | €10,944 | +€8,034 | +276.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,910 | €10,944 | +€8,034 | +276.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.