PESANT 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.
PESANT RONNY
Largest movements
- Receivables within one year +€33,359
up €33,359 (+89.7%), from €37,191 to €70,550
of which Trade receivables: +€39,473
- Intangible fixed assets -€15,000
down €15,000 (-53.3%), from €28,158 to €13,158
- Cash +€5,018
up €5,018 (+3.1%), from €160,439 to €165,457
mainly Net result for the year (+€54,507) and Depreciation (+€16,594)
- Reserves +€21,813
up €21,813 (+13.1%), from €166,003 to €187,817
- Accrued charges and deferred income -€17,608
down €17,608 (-96.2%), from €18,304 to €696
- Trade debts +€10,005
up €10,005, from €0 to €10,005
- Tax, wage and social debts +€5,770
up €5,770 (+401%), from €1,440 to €7,210
of which Taxes: +€6,410
- Gross operating margin +€39,906
up €39,906 (+66.1%), from €60,337 to €100,243
- Taxes +€16,719
up €16,719 (+173%), from €9,691 to €26,410
- Other operating charges -€1,630
down €1,630 (-66.0%), from €2,470 to €841
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 | €247,975 | €268,650 | +€20,674 | +8.3% |
| Fixed assets | 21/28 | €31,851 | €15,257 | -€16,594 | -52.1% |
| Intangible fixed assets | 21 | €28,158 | €13,158 | -€15,000 | -53.3% |
| Tangible fixed assets | 22/27 | €3,419 | €1,824 | -€1,594 | -46.6% |
| Plant, machinery and equipment | 23 | €1,563 | €934 | -€630 | -40.3% |
| Furniture and vehicles | 24 | €1,855 | €891 | -€964 | -52.0% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €216,124 | €253,393 | +€37,268 | +17.2% |
| Stocks and contracts in progress | 3 | €15,125 | €14,294 | -€831 | -5.5% |
| Stocks | 30/36 | €15,125 | €12,753 | -€2,372 | -15.7% |
| Contracts in progress | 37 | - | €1,541 | +€1,541 | |
| Amounts receivable within one year | 40/41 | €37,191 | €70,550 | +€33,359 | +89.7% |
| Trade receivables | 40 | €16,035 | €55,508 | +€39,473 | +246% |
| Other amounts receivable | 41 | €21,155 | €15,042 | -€6,113 | -28.9% |
| Cash at bank and in hand | 54/58 | €160,439 | €165,457 | +€5,018 | +3.1% |
| Deferred charges and accrued income | 490/1 | €3,370 | €3,092 | -€278 | -8.2% |
| Total equity and liabilities | 10/49 | €247,975 | €268,650 | +€20,674 | +8.3% |
| Equity | 10/15 | €186,003 | €207,817 | +€21,813 | +11.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €166,003 | €187,817 | +€21,813 | +13.1% |
| Distributable reserves | 133 | €166,003 | €187,817 | +€21,813 | +13.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,972 | €60,833 | -€1,139 | -1.8% |
| Amounts payable within one year | 42/48 | €43,668 | €60,137 | +€16,469 | +37.7% |
| Trade debts | 44 | €0 | €10,005 | +€10,005 | |
| Suppliers | 440/4 | €0 | €10,005 | +€10,005 | |
| Taxes, remuneration and social security | 45 | €1,440 | €7,210 | +€5,770 | +401% |
| Taxes | 450/3 | - | €6,410 | +€6,410 | |
| Remuneration and social security | 454/9 | €1,440 | €800 | -€640 | -44.4% |
| Other amounts payable | 47/48 | €42,228 | €42,922 | +€693 | +1.6% |
| Accrued charges and deferred income | 492/3 | €18,304 | €696 | -€17,608 | -96.2% |
| Non-recurring operating income | 76A | €17,750 | €0 | -€17,750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,594 | €16,594 | = | 0.0% |
| Other operating charges | 640/8 | €2,470 | €841 | -€1,630 | -66.0% |
| Non-recurring operating charges | 66A | €252 | €317 | +€65 | +25.7% |
| Gross operating margin | 9900 | €60,337 | €100,243 | +€39,906 | +66.1% |
| Operating profit (loss) | 9901 | €41,020 | €82,491 | +€41,471 | +101% |
| Financial income | 75/76B | €1,158 | €287 | -€870 | -75.2% |
| Recurring financial income | 75 | €1,158 | €287 | -€870 | -75.2% |
| Financial charges | 65/66B | €2,264 | €1,862 | -€402 | -17.8% |
| Recurring financial charges | 65 | €2,264 | €1,862 | -€402 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €39,914 | €80,917 | +€41,003 | +103% |
| Income taxes | 67/77 | €9,691 | €26,410 | +€16,719 | +173% |
| Profit (loss) for the period | 9904 | €30,223 | €54,507 | +€24,284 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,223 | €54,507 | +€24,284 | +80.3% |
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 22 October 2026 via checked.be.