Le Petit Ronfleur: 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.
Le Petit Ronfleur
Largest movements
- Receivables within one year -€17,293
down €17,293 (-28.5%), from €60,762 to €43,469
of which Trade receivables: -€10,417
- Cash -€9,079
down €9,079 (-22.9%), from €39,702 to €30,623
mainly Contributions, distributions and other (-€59,500) and Trade debts (-€21,040)
- Tangible fixed assets -€6,482
down €6,482 (-52.3%), from €12,402 to €5,920
of which Furniture and vehicles: -€5,942
- Stocks and contracts -€5,950
down €5,950 (-7.7%), from €76,894 to €70,944
- Reserves -€39,500
down €39,500 (-30.5%), from €129,600 to €90,100
- Other debts +€37,450
up €37,450 (+113%), from €33,000 to €70,450
- Trade debts -€21,040
down €21,040 (-76.8%), from €27,391 to €6,351
- Tax, wage and social debts -€18,252
down €18,252 (-29.4%), from €62,025 to €43,774
of which Taxes: -€18,338
- Gross operating margin -€69,384
down €69,384 (-55.6%), from €124,886 to €55,503
- Taxes -€21,460
down €21,460 (-68.7%), from €31,259 to €9,799
- Financial charges -€1,574
down €1,574 (-48.3%), from €3,260 to €1,686
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 | €271,238 | €232,053 | -€39,186 | -14.4% |
| Fixed assets | 21/28 | €12,402 | €5,920 | -€6,482 | -52.3% |
| Tangible fixed assets | 22/27 | €12,402 | €5,920 | -€6,482 | -52.3% |
| Plant, machinery and equipment | 23 | €960 | €420 | -€540 | -56.2% |
| Furniture and vehicles | 24 | €11,442 | €5,499 | -€5,942 | -51.9% |
| Current assets | 29/58 | €258,837 | €226,133 | -€32,704 | -12.6% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Trade receivables | 290 | €80,000 | €80,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €76,894 | €70,944 | -€5,950 | -7.7% |
| Stocks | 30/36 | €76,894 | €70,944 | -€5,950 | -7.7% |
| Amounts receivable within one year | 40/41 | €60,762 | €43,469 | -€17,293 | -28.5% |
| Trade receivables | 40 | €28,937 | €18,520 | -€10,417 | -36.0% |
| Other amounts receivable | 41 | €31,825 | €24,949 | -€6,876 | -21.6% |
| Cash at bank and in hand | 54/58 | €39,702 | €30,623 | -€9,079 | -22.9% |
| Deferred charges and accrued income | 490/1 | €1,478 | €1,097 | -€381 | -25.8% |
| Total equity and liabilities | 10/49 | €271,238 | €232,053 | -€39,186 | -14.4% |
| Equity | 10/15 | €148,823 | €111,479 | -€37,344 | -25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,600 | €90,100 | -€39,500 | -30.5% |
| Distributable reserves | 133 | €129,600 | €90,100 | -€39,500 | -30.5% |
| Profit (loss) carried forward | 14 | €623 | €2,779 | +€2,156 | +346% |
| Amounts payable | 17/49 | €122,416 | €120,574 | -€1,842 | -1.5% |
| Amounts payable within one year | 42/48 | €122,416 | €120,574 | -€1,842 | -1.5% |
| Trade debts | 44 | €27,391 | €6,351 | -€21,040 | -76.8% |
| Suppliers | 440/4 | €27,391 | €6,351 | -€21,040 | -76.8% |
| Taxes, remuneration and social security | 45 | €62,025 | €43,774 | -€18,252 | -29.4% |
| Taxes | 450/3 | €59,473 | €41,135 | -€18,338 | -30.8% |
| Remuneration and social security | 454/9 | €2,552 | €2,638 | +€86 | +3.4% |
| Other amounts payable | 47/48 | €33,000 | €70,450 | +€37,450 | +113% |
| Remuneration, social security and pensions | 62 | €17,809 | €17,676 | -€134 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,781 | €7,407 | +€626 | +9.2% |
| Other operating charges | 640/8 | €964 | €1,071 | +€107 | +11.1% |
| Gross operating margin | 9900 | €124,886 | €55,503 | -€69,384 | -55.6% |
| Operating profit (loss) | 9901 | €99,332 | €29,348 | -€69,983 | -70.5% |
| Financial income | 75/76B | €3,835 | €4,292 | +€457 | +11.9% |
| Recurring financial income | 75 | €3,835 | €4,292 | +€457 | +11.9% |
| Financial charges | 65/66B | €3,260 | €1,686 | -€1,574 | -48.3% |
| Recurring financial charges | 65 | €3,260 | €1,686 | -€1,574 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €99,907 | €31,955 | -€67,953 | -68.0% |
| Income taxes | 67/77 | €31,259 | €9,799 | -€21,460 | -68.7% |
| Profit (loss) for the period | 9904 | €68,648 | €22,156 | -€46,493 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,648 | €22,156 | -€46,493 | -67.7% |
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 24 October 2026 via checked.be.