RANSON PARTNERS: 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.
RANSON PARTNERS
Largest movements
- Financial fixed assets -€292,837
down €292,837 (-47.4%), from €617,887 to €325,050
- Receivables within one year +€91,196
up €91,196 (+225.0%), from €40,539 to €131,735
of which Other amounts receivable: +€101,750
- Cash +€73,745
up €73,745 (+750.3%), from €9,828 to €83,574
mainly Investment in fixed assets (net) (+€292,837) and Other debts (+€152,354)
- Other debts +€152,354
up €152,354 (+400.2%), from €38,074 to €190,427
- Debts after one year -€133,936
down €133,936 (-65.3%), from €204,964 to €71,028
- Reserves -€83,716
down €83,716 (-30.5%), from €274,385 to €190,669
- Contributions -€55,000
down €55,000 (-50.0%), from €110,000 to €55,000
- Trade debts -€8,717
down €8,717 (-81.9%), from €10,642 to €1,925
- Gross operating margin -€16,029
down €16,029 (-16.6%), from €96,406 to €80,377
- Taxes -€4,606
down €4,606 (-15.5%), from €29,803 to €25,197
- Depreciation +€3,983
up €3,983 (+381.6%), from €1,044 to €5,027
- Financial income +€3,789
up €3,789 (+1263133.3%), from €0 to €3,790
- Financial charges -€1,217
down €1,217 (-10.2%), from €11,918 to €10,701
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 | €677,760 | €545,319 | -€132,441 | -19.5% |
| Fixed assets | 21/28 | €626,897 | €329,033 | -€297,864 | -47.5% |
| Tangible fixed assets | 22/27 | €9,010 | €3,983 | -€5,027 | -55.8% |
| Furniture and vehicles | 24 | €9,010 | €3,983 | -€5,027 | -55.8% |
| Financial fixed assets | 28 | €617,887 | €325,050 | -€292,837 | -47.4% |
| Current assets | 29/58 | €50,863 | €216,286 | +€165,423 | +325.2% |
| Amounts receivable within one year | 40/41 | €40,539 | €131,735 | +€91,196 | +225.0% |
| Trade receivables | 40 | €40,539 | €29,985 | -€10,554 | -26.0% |
| Other amounts receivable | 41 | - | €101,750 | +€101,750 | |
| Cash at bank and in hand | 54/58 | €9,828 | €83,574 | +€73,745 | +750.3% |
| Deferred charges and accrued income | 490/1 | €496 | €978 | +€481 | +97.0% |
| Total equity and liabilities | 10/49 | €677,760 | €545,319 | -€132,441 | -19.5% |
| Equity | 10/15 | €384,385 | €245,669 | -€138,716 | -36.1% |
| Contributions | 10/11 | €110,000 | €55,000 | -€55,000 | -50.0% |
| Reserves | 13 | €274,385 | €190,669 | -€83,716 | -30.5% |
| Distributable reserves | 133 | €274,385 | €190,669 | -€83,716 | -30.5% |
| Amounts payable | 17/49 | €293,375 | €299,650 | +€6,275 | +2.1% |
| Amounts payable after more than one year | 17 | €204,964 | €71,028 | -€133,936 | -65.3% |
| Financial debts | 170/4 | €204,964 | €71,028 | -€133,936 | -65.3% |
| Amounts payable within one year | 42/48 | €88,411 | €228,622 | +€140,212 | +158.6% |
| Current portion of amounts payable after more than one year | 42 | €10,040 | €8,936 | -€1,103 | -11.0% |
| Financial debts | 43 | €10,087 | €10,133 | +€45 | +0.4% |
| Credit institutions | 430/8 | €10,087 | €10,133 | +€45 | +0.4% |
| Trade debts | 44 | €10,642 | €1,925 | -€8,717 | -81.9% |
| Suppliers | 440/4 | €10,642 | €1,925 | -€8,717 | -81.9% |
| Taxes, remuneration and social security | 45 | €19,568 | €17,201 | -€2,367 | -12.1% |
| Taxes | 450/3 | €14,258 | €17,201 | +€2,942 | +20.6% |
| Remuneration and social security | 454/9 | €5,309 | - | -€5,309 | |
| Other amounts payable | 47/48 | €38,074 | €190,427 | +€152,354 | +400.2% |
| Non-recurring operating income | 76A | - | €1,045 | +€1,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €5,027 | +€3,983 | +381.6% |
| Other operating charges | 640/8 | €139 | €122 | -€17 | -12.2% |
| Gross operating margin | 9900 | €96,406 | €80,377 | -€16,029 | -16.6% |
| Operating profit (loss) | 9901 | €95,223 | €75,228 | -€19,995 | -21.0% |
| Financial income | 75/76B | €0 | €3,790 | +€3,789 | +1263133.3% |
| Recurring financial income | 75 | €0 | €3,790 | +€3,789 | +1263133.3% |
| Financial charges | 65/66B | €11,918 | €10,701 | -€1,217 | -10.2% |
| Recurring financial charges | 65 | €11,918 | €10,701 | -€1,217 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €83,306 | €68,317 | -€14,989 | -18.0% |
| Income taxes | 67/77 | €29,803 | €25,197 | -€4,606 | -15.5% |
| Profit (loss) for the period | 9904 | €53,503 | €43,120 | -€10,383 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,503 | €43,120 | -€10,383 | -19.4% |
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 2 October 2026 via checked.be.