Persoon Ronny: 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.
Persoon Ronny
Largest movements
- Tangible fixed assets +€18,169
up €18,169 (+9.4%), from €193,781 to €211,949
of which Leasing and similar rights: +€25,961
- Stocks and contracts +€4,835
up €4,835 (+63.9%), from €7,567 to €12,402
of which Contracts in progress: +€6,275
- Cash -€4,818
down €4,818 (-50.4%), from €9,562 to €4,744
mainly Investment in fixed assets (net) (-€49,408) and Stocks and contracts (-€4,835)
- Other debts +€11,056
up €11,056 (+110%), from €10,038 to €21,094
- Current portion of long-term debt +€5,352
new in 2025: €5,352
- Trade debts +€2,842
up €2,842 (+44.7%), from €6,359 to €9,201
- Depreciation +€19,727
up €19,727 (+171%), from €11,512 to €31,239
- Gross operating margin +€19,040
up €19,040 (+39.5%), from €48,232 to €67,272
- Other operating charges -€1,613
down €1,613 (-86.2%), from €1,871 to €259
- Staff costs +€1,458
up €1,458 (+4.6%), from €31,958 to €33,416
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 | €219,538 | €237,940 | +€18,402 | +8.4% |
| Fixed assets | 21/28 | €193,781 | €211,949 | +€18,169 | +9.4% |
| Tangible fixed assets | 22/27 | €193,781 | €211,949 | +€18,169 | +9.4% |
| Plant, machinery and equipment | 23 | €191,310 | €168,447 | -€22,863 | -12.0% |
| Furniture and vehicles | 24 | €2,471 | €17,542 | +€15,071 | +610% |
| Leasing and similar rights | 25 | - | €25,961 | +€25,961 | |
| Current assets | 29/58 | €25,757 | €25,990 | +€233 | +0.9% |
| Stocks and contracts in progress | 3 | €7,567 | €12,402 | +€4,835 | +63.9% |
| Stocks | 30/36 | €3,592 | €2,152 | -€1,440 | -40.1% |
| Contracts in progress | 37 | €3,975 | €10,250 | +€6,275 | +158% |
| Amounts receivable within one year | 40/41 | €6,988 | €7,244 | +€256 | +3.7% |
| Trade receivables | 40 | €6,988 | €5,020 | -€1,967 | -28.2% |
| Other amounts receivable | 41 | - | €2,224 | +€2,224 | |
| Cash at bank and in hand | 54/58 | €9,562 | €4,744 | -€4,818 | -50.4% |
| Deferred charges and accrued income | 490/1 | €1,640 | €1,600 | -€40 | -2.4% |
| Total equity and liabilities | 10/49 | €219,538 | €237,940 | +€18,402 | +8.4% |
| Equity | 10/15 | €30,485 | €29,957 | -€527 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,300 | €9,300 | = | 0.0% |
| Distributable reserves | 133 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,585 | €2,057 | -€527 | -20.4% |
| Amounts payable | 17/49 | €189,053 | €207,982 | +€18,929 | +10.0% |
| Amounts payable after more than one year | 17 | €170,000 | €170,530 | +€530 | +0.3% |
| Financial debts | 170/4 | €170,000 | €170,530 | +€530 | +0.3% |
| Amounts payable within one year | 42/48 | €19,053 | €37,452 | +€18,399 | +96.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,352 | +€5,352 | |
| Trade debts | 44 | €6,359 | €9,201 | +€2,842 | +44.7% |
| Suppliers | 440/4 | €6,359 | €9,201 | +€2,842 | +44.7% |
| Taxes, remuneration and social security | 45 | €2,656 | €1,805 | -€851 | -32.0% |
| Taxes | 450/3 | €1,053 | - | -€1,053 | |
| Remuneration and social security | 454/9 | €1,603 | €1,805 | +€202 | +12.6% |
| Other amounts payable | 47/48 | €10,038 | €21,094 | +€11,056 | +110% |
| Remuneration, social security and pensions | 62 | €31,958 | €33,416 | +€1,458 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,512 | €31,239 | +€19,727 | +171% |
| Other operating charges | 640/8 | €1,871 | €259 | -€1,613 | -86.2% |
| Non-recurring operating charges | 66A | - | €1,183 | +€1,183 | |
| Gross operating margin | 9900 | €48,232 | €67,272 | +€19,040 | +39.5% |
| Operating profit (loss) | 9901 | €2,891 | €1,176 | -€1,715 | -59.3% |
| Financial income | 75/76B | €114 | - | -€114 | |
| Recurring financial income | 75 | €114 | - | -€114 | |
| Financial charges | 65/66B | €410 | €873 | +€463 | +113% |
| Recurring financial charges | 65 | €410 | €873 | +€463 | +113% |
| Profit (loss) for the period before taxes | 9903 | €2,595 | €303 | -€2,292 | -88.3% |
| Profit (loss) for the period | 9904 | €2,595 | €303 | -€2,292 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,595 | €303 | -€2,292 | -88.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.