LA RONA: 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.
LA RONA
Largest movements
- Tangible fixed assets -€32,552
down €32,552 (-12.8%), from €255,182 to €222,630
of which Land and buildings: -€29,032
- Receivables within one year -€3,690
down €3,690 (-26.8%), from €13,790 to €10,100
of which Other amounts receivable: -€2,936
- Profit (loss) carried forward -€23,470
down €23,470 (-16.1%), from -€146,095 to -€169,565
- Debts after one year -€10,113
down €10,113 (-2.9%), from €350,606 to €340,493
of which Financial debts: -€28,464
- Depreciation +€4,803
up €4,803 (+12.3%), from €39,121 to €43,924
- Gross operating margin -€2,150
down €2,150 (-6.3%), from €34,325 to €32,175
- Financial charges -€748
down €748 (-9.0%), from €8,266 to €7,518
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 | €280,117 | €245,131 | -€34,986 | -12.5% |
| Fixed assets | 21/28 | €255,182 | €222,630 | -€32,552 | -12.8% |
| Tangible fixed assets | 22/27 | €255,182 | €222,630 | -€32,552 | -12.8% |
| Land and buildings | 22 | €194,938 | €165,905 | -€29,032 | -14.9% |
| Plant, machinery and equipment | 23 | €24,643 | €21,984 | -€2,659 | -10.8% |
| Furniture and vehicles | 24 | €35,601 | €34,740 | -€861 | -2.4% |
| Current assets | 29/58 | €24,935 | €22,501 | -€2,434 | -9.8% |
| Amounts receivable within one year | 40/41 | €13,790 | €10,100 | -€3,690 | -26.8% |
| Trade receivables | 40 | €10,679 | €9,924 | -€754 | -7.1% |
| Other amounts receivable | 41 | €3,111 | €176 | -€2,936 | -94.4% |
| Cash at bank and in hand | 54/58 | €10,810 | €12,064 | +€1,255 | +11.6% |
| Deferred charges and accrued income | 490/1 | €335 | €337 | +€2 | +0.5% |
| Total equity and liabilities | 10/49 | €280,117 | €245,131 | -€34,986 | -12.5% |
| Equity | 10/15 | -€127,495 | -€150,965 | -€23,470 | -18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,095 | -€169,565 | -€23,470 | -16.1% |
| Amounts payable | 17/49 | €407,612 | €396,096 | -€11,516 | -2.8% |
| Amounts payable after more than one year | 17 | €350,606 | €340,493 | -€10,113 | -2.9% |
| Financial debts | 170/4 | €251,282 | €222,818 | -€28,464 | -11.3% |
| Other amounts payable | 178/9 | €99,324 | €117,675 | +€18,352 | +18.5% |
| Amounts payable within one year | 42/48 | €55,972 | €54,620 | -€1,352 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €29,964 | €30,801 | +€838 | +2.8% |
| Trade debts | 44 | €8,210 | €5,981 | -€2,229 | -27.1% |
| Suppliers | 440/4 | €8,210 | €5,981 | -€2,229 | -27.1% |
| Advances received on contracts in progress | 46 | €17,799 | €17,838 | +€39 | +0.2% |
| Accrued charges and deferred income | 492/3 | €1,034 | €983 | -€51 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,121 | €43,924 | +€4,803 | +12.3% |
| Other operating charges | 640/8 | €4,066 | €4,203 | +€137 | +3.4% |
| Gross operating margin | 9900 | €34,325 | €32,175 | -€2,150 | -6.3% |
| Operating profit (loss) | 9901 | -€8,862 | -€15,952 | -€7,090 | -80.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €8,266 | €7,518 | -€748 | -9.0% |
| Recurring financial charges | 65 | €8,266 | €7,518 | -€748 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,128 | -€23,470 | -€6,342 | -37.0% |
| Profit (loss) for the period | 9904 | -€17,128 | -€23,470 | -€6,342 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,128 | -€23,470 | -€6,342 | -37.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.