RENS-BAT: 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.
RENS-BAT
Largest movements
- Cash -€7,678
down €7,678 (-35.3%), from €21,777 to €14,099
mainly Net result for the year (-€9,462) and Tax, wage and social debts (-€2,519)
- Receivables within one year -€4,157
down €4,157 (-20.0%), from €20,754 to €16,597
of which Trade receivables: -€3,866
- Deferred charges and accrued income -€624
no longer reported in 2025 (was €624)
- Tangible fixed assets +€495
new in 2025: €495
- Profit (loss) carried forward -€9,462
down €9,462 (-66.1%), from €14,306 to €4,844
- Tax, wage and social debts -€2,519
down €2,519 (-16.3%), from €15,483 to €12,964
of which Remuneration and social security: -€4,311
- Gross operating margin -€4,829
down €4,829 (-105%), from -€4,608 to -€9,437
- Depreciation -€231
down €231 (-96.2%), from €240 to €9
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 | €43,155 | €31,191 | -€11,964 | -27.7% |
| Fixed assets | 21/28 | - | €495 | +€495 | |
| Tangible fixed assets | 22/27 | - | €495 | +€495 | |
| Furniture and vehicles | 24 | - | €495 | +€495 | |
| Current assets | 29/58 | €43,155 | €30,696 | -€12,459 | -28.9% |
| Amounts receivable within one year | 40/41 | €20,754 | €16,597 | -€4,157 | -20.0% |
| Trade receivables | 40 | €18,463 | €14,597 | -€3,866 | -20.9% |
| Other amounts receivable | 41 | €2,290 | €2,000 | -€290 | -12.7% |
| Cash at bank and in hand | 54/58 | €21,777 | €14,099 | -€7,678 | -35.3% |
| Deferred charges and accrued income | 490/1 | €624 | - | -€624 | |
| Total equity and liabilities | 10/49 | €43,155 | €31,191 | -€11,964 | -27.7% |
| Equity | 10/15 | €27,574 | €18,112 | -€9,462 | -34.3% |
| Contributions | 10/11 | €12,648 | €12,648 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,306 | €4,844 | -€9,462 | -66.1% |
| Amounts payable | 17/49 | €15,581 | €13,079 | -€2,502 | -16.1% |
| Amounts payable within one year | 42/48 | €15,581 | €13,079 | -€2,502 | -16.1% |
| Trade debts | 44 | €98 | €115 | +€17 | +17.0% |
| Suppliers | 440/4 | €98 | €115 | +€17 | +17.0% |
| Taxes, remuneration and social security | 45 | €15,483 | €12,964 | -€2,519 | -16.3% |
| Taxes | 450/3 | €3,756 | €5,548 | +€1,792 | +47.7% |
| Remuneration and social security | 454/9 | €11,727 | €7,416 | -€4,311 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €9 | -€231 | -96.2% |
| Non-recurring operating charges | 66A | €22 | €7 | -€15 | -68.2% |
| Gross operating margin | 9900 | -€4,608 | -€9,437 | -€4,829 | -105% |
| Operating profit (loss) | 9901 | -€4,870 | -€9,453 | -€4,583 | -94.1% |
| Financial charges | 65/66B | - | €9 | +€9 | |
| Recurring financial charges | 65 | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | -€4,870 | -€9,462 | -€4,592 | -94.3% |
| Profit (loss) for the period | 9904 | -€4,870 | -€9,462 | -€4,592 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,870 | -€9,462 | -€4,592 | -94.3% |
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 17 October 2026 via checked.be.