RENOSS: 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.
RENOSS
Largest movements
- Stocks and contracts +€133,006
up €133,006 (+65.6%), from €202,839 to €335,845
- Receivables after one year +€91,303
up €91,303 (+205.2%), from €44,485 to €135,789
- Receivables within one year -€58,998
down €58,998 (-89.3%), from €66,079 to €7,081
of which Trade receivables: -€55,665
- Cash -€53,958
down €53,958 (-83.0%), from €64,984 to €11,026
mainly Stocks and contracts (-€133,006) and Receivables after one year (-€91,303)
- Tangible fixed assets -€9,610
down €9,610 (-7.4%), from €129,450 to €119,840
- Other debts +€79,236
up €79,236 (+36.1%), from €219,581 to €298,817
- Trade debts +€38,747
up €38,747 (+929.9%), from €4,167 to €42,914
- Tax, wage and social debts -€13,624
down €13,624 (-77.8%), from €17,501 to €3,877
- Gross operating margin -€65,874
down €65,874 (-72.8%), from €90,461 to €24,587
- Taxes -€14,237
down €14,237 (-89.4%), from €15,920 to €1,683
- Other operating charges -€6,405
down €6,405 (-75.4%), from €8,490 to €2,085
- Financial charges -€5,924
down €5,924 (-41.3%), from €14,339 to €8,415
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 | €508,327 | €610,091 | +€101,763 | +20.0% |
| Fixed assets | 21/28 | €129,450 | €119,840 | -€9,610 | -7.4% |
| Tangible fixed assets | 22/27 | €129,450 | €119,840 | -€9,610 | -7.4% |
| Land and buildings | 22 | €129,450 | €119,840 | -€9,610 | -7.4% |
| Current assets | 29/58 | €378,877 | €490,250 | +€111,373 | +29.4% |
| Amounts receivable after more than one year | 29 | €44,485 | €135,789 | +€91,303 | +205.2% |
| Trade receivables | 290 | €44,485 | €135,789 | +€91,303 | +205.2% |
| Stocks and contracts in progress | 3 | €202,839 | €335,845 | +€133,006 | +65.6% |
| Stocks | 30/36 | €202,839 | €335,845 | +€133,006 | +65.6% |
| Amounts receivable within one year | 40/41 | €66,079 | €7,081 | -€58,998 | -89.3% |
| Trade receivables | 40 | €61,607 | €5,942 | -€55,665 | -90.4% |
| Other amounts receivable | 41 | €4,471 | €1,139 | -€3,333 | -74.5% |
| Cash at bank and in hand | 54/58 | €64,984 | €11,026 | -€53,958 | -83.0% |
| Deferred charges and accrued income | 490/1 | €489 | €509 | +€20 | +4.1% |
| Total equity and liabilities | 10/49 | €508,327 | €610,091 | +€101,763 | +20.0% |
| Equity | 10/15 | €165,121 | €168,983 | +€3,862 | +2.3% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,021 | €134,883 | +€3,862 | +2.9% |
| Amounts payable | 17/49 | €343,206 | €441,107 | +€97,902 | +28.5% |
| Amounts payable after more than one year | 17 | €95,500 | €89,500 | -€6,000 | -6.3% |
| Financial debts | 170/4 | €95,500 | €89,500 | -€6,000 | -6.3% |
| Amounts payable within one year | 42/48 | €247,706 | €351,607 | +€103,902 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €4,167 | €42,914 | +€38,747 | +929.9% |
| Suppliers | 440/4 | €4,167 | €42,914 | +€38,747 | +929.9% |
| Advances received on contracts in progress | 46 | €457 | - | -€457 | |
| Taxes, remuneration and social security | 45 | €17,501 | €3,877 | -€13,624 | -77.8% |
| Taxes | 450/3 | €17,501 | €3,877 | -€13,624 | -77.8% |
| Other amounts payable | 47/48 | €219,581 | €298,817 | +€79,236 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,610 | €9,610 | = | 0.0% |
| Other operating charges | 640/8 | €8,490 | €2,085 | -€6,405 | -75.4% |
| Gross operating margin | 9900 | €90,461 | €24,587 | -€65,874 | -72.8% |
| Operating profit (loss) | 9901 | €72,361 | €12,892 | -€59,469 | -82.2% |
| Financial income | 75/76B | €760 | €1,068 | +€309 | +40.6% |
| Recurring financial income | 75 | €760 | €1,068 | +€309 | +40.6% |
| Financial charges | 65/66B | €14,339 | €8,415 | -€5,924 | -41.3% |
| Recurring financial charges | 65 | €14,339 | €8,415 | -€5,924 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €58,781 | €5,545 | -€53,236 | -90.6% |
| Income taxes | 67/77 | €15,920 | €1,683 | -€14,237 | -89.4% |
| Profit (loss) for the period | 9904 | €42,861 | €3,862 | -€38,999 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,861 | €3,862 | -€38,999 | -91.0% |
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 11 October 2026 via checked.be.