SC Reno: 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.
SC Reno
Largest movements
- Cash +€3,973
up €3,973 (+316%), from €1,256 to €5,229
mainly Net result for the year (+€3,406) and Tax, wage and social debts (+€2,839)
- Tangible fixed assets -€1,547
down €1,547 (-23.5%), from €6,576 to €5,029
- Other debts -€8,235
no longer reported in 2024 (was €8,235)
- Profit (loss) carried forward +€3,406
up €3,406 (+27.3%), from €12,480 to €15,886
- Tax, wage and social debts +€2,839
up €2,839 (+42.6%), from €6,667 to €9,506
- Trade debts +€2,179
up €2,179 (+280%), from €777 to €2,956
- Current portion of long-term debt +€1,680
new in 2024: €1,680
- Gross operating margin -€21,143
down €21,143 (-73.8%), from €28,649 to €7,506
- Taxes -€4,224
down €4,224 (-75.0%), from €5,630 to €1,406
- Depreciation +€387
up €387 (+33.3%), from €1,161 to €1,547
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,440 | €37,832 | +€2,392 | +6.7% |
| Fixed assets | 21/28 | €6,576 | €5,029 | -€1,547 | -23.5% |
| Tangible fixed assets | 22/27 | €6,576 | €5,029 | -€1,547 | -23.5% |
| Plant, machinery and equipment | 23 | €6,576 | €5,029 | -€1,547 | -23.5% |
| Current assets | 29/58 | €28,864 | €32,803 | +€3,939 | +13.6% |
| Amounts receivable within one year | 40/41 | €27,607 | €27,574 | -€34 | -0.1% |
| Trade receivables | 40 | €21,373 | €6,402 | -€14,972 | -70.0% |
| Other amounts receivable | 41 | €6,234 | €21,172 | +€14,938 | +240% |
| Cash at bank and in hand | 54/58 | €1,256 | €5,229 | +€3,973 | +316% |
| Total equity and liabilities | 10/49 | €35,440 | €37,832 | +€2,392 | +6.7% |
| Equity | 10/15 | €14,980 | €18,386 | +€3,406 | +22.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,480 | €15,886 | +€3,406 | +27.3% |
| Amounts payable | 17/49 | €20,461 | €19,446 | -€1,014 | -5.0% |
| Amounts payable after more than one year | 17 | €4,782 | €5,304 | +€522 | +10.9% |
| Financial debts | 170/4 | €4,782 | €5,304 | +€522 | +10.9% |
| Amounts payable within one year | 42/48 | €15,679 | €14,142 | -€1,537 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,680 | +€1,680 | |
| Trade debts | 44 | €777 | €2,956 | +€2,179 | +280% |
| Suppliers | 440/4 | €777 | €2,956 | +€2,179 | +280% |
| Taxes, remuneration and social security | 45 | €6,667 | €9,506 | +€2,839 | +42.6% |
| Taxes | 450/3 | €6,667 | €9,506 | +€2,839 | +42.6% |
| Other amounts payable | 47/48 | €8,235 | - | -€8,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,161 | €1,547 | +€387 | +33.3% |
| Other operating charges | 640/8 | €885 | €656 | -€230 | -26.0% |
| Gross operating margin | 9900 | €28,649 | €7,506 | -€21,143 | -73.8% |
| Operating profit (loss) | 9901 | €26,603 | €5,303 | -€21,300 | -80.1% |
| Financial income | 75/76B | €27 | €24 | -€2 | -8.6% |
| Recurring financial income | 75 | €27 | €24 | -€2 | -8.6% |
| Financial charges | 65/66B | €285 | €516 | +€230 | +80.7% |
| Recurring financial charges | 65 | €285 | €516 | +€230 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | €26,345 | €4,812 | -€21,532 | -81.7% |
| Income taxes | 67/77 | €5,630 | €1,406 | -€4,224 | -75.0% |
| Profit (loss) for the period | 9904 | €20,715 | €3,406 | -€17,308 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,715 | €3,406 | -€17,308 | -83.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.