LE RONDEAU: 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 RONDEAU
Largest movements
- Cash -€1,718
down €1,718 (-35.1%), from €4,893 to €3,175
mainly Net result for the year (-€18,379) and Trade debts (-€1,094)
- Tangible fixed assets -€1,652
down €1,652 (-83.9%), from €1,970 to €318
- Profit (loss) carried forward -€18,379
down €18,379 (-91.6%), from -€20,061 to -€38,440
- Tax, wage and social debts +€15,953
up €15,953 (+140%), from €11,372 to €27,325
of which Taxes: +€11,754
- Trade debts -€1,094
down €1,094 (-8.5%), from €12,849 to €11,755
- Other debts +€302
up €302 (+1.8%), from €16,907 to €17,209
- Turnover +€118,452
up €118,452 (+748%), from €15,837 to €134,289
- Purchases and services +€103,740
new in 2023: €103,740
- Gross operating margin +€22,712
up €22,712 (+143%), from €15,837 to €38,549
- Staff costs +€15,595
up €15,595 (+48.9%), from €31,880 to €47,475
- Other operating charges +€4,701
up €4,701 (+231%), from €2,039 to €6,740
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,067 | €20,849 | -€3,218 | -13.4% |
| Fixed assets | 21/28 | €5,720 | €4,068 | -€1,652 | -28.9% |
| Tangible fixed assets | 22/27 | €1,970 | €318 | -€1,652 | -83.9% |
| Plant, machinery and equipment | 23 | €1,970 | €318 | -€1,652 | -83.9% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €18,347 | €16,781 | -€1,566 | -8.5% |
| Stocks and contracts in progress | 3 | €12,560 | €12,560 | = | 0.0% |
| Stocks | 30/36 | €12,560 | €12,560 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €894 | €1,046 | +€152 | +17.0% |
| Other amounts receivable | 41 | €894 | €1,046 | +€152 | +17.0% |
| Cash at bank and in hand | 54/58 | €4,893 | €3,175 | -€1,718 | -35.1% |
| Total equity and liabilities | 10/49 | €24,067 | €20,849 | -€3,218 | -13.4% |
| Equity | 10/15 | -€17,061 | -€35,440 | -€18,379 | -108% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,061 | -€38,440 | -€18,379 | -91.6% |
| Amounts payable | 17/49 | €41,128 | €56,289 | +€15,161 | +36.9% |
| Amounts payable within one year | 42/48 | €41,128 | €56,289 | +€15,161 | +36.9% |
| Trade debts | 44 | €12,849 | €11,755 | -€1,094 | -8.5% |
| Suppliers | 440/4 | €12,849 | €11,755 | -€1,094 | -8.5% |
| Taxes, remuneration and social security | 45 | €11,372 | €27,325 | +€15,953 | +140% |
| Taxes | 450/3 | €4,483 | €16,237 | +€11,754 | +262% |
| Remuneration and social security | 454/9 | €6,889 | €11,088 | +€4,199 | +61.0% |
| Other amounts payable | 47/48 | €16,907 | €17,209 | +€302 | +1.8% |
| Turnover | 70 | €15,837 | €134,289 | +€118,452 | +748% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €103,740 | +€103,740 | |
| Remuneration, social security and pensions | 62 | €31,880 | €47,475 | +€15,595 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,651 | €1,652 | +€1 | +0.1% |
| Other operating charges | 640/8 | €2,039 | €6,740 | +€4,701 | +231% |
| Gross operating margin | 9900 | €15,837 | €38,549 | +€22,712 | +143% |
| Operating profit (loss) | 9901 | -€19,733 | -€17,318 | +€2,415 | +12.2% |
| Financial charges | 65/66B | €240 | €951 | +€711 | +296% |
| Recurring financial charges | 65 | €207 | €951 | +€744 | +359% |
| Non-recurring financial charges | 66B | €33 | - | -€33 | |
| Profit (loss) for the period before taxes | 9903 | -€19,973 | -€18,269 | +€1,704 | +8.5% |
| Income taxes | 67/77 | - | €110 | +€110 | |
| Profit (loss) for the period | 9904 | -€19,973 | -€18,379 | +€1,594 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,973 | -€18,379 | +€1,594 | +8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.