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RON: 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.

What changed

RON

BE 0466.237.923
NACE 43.331, Floor and wall tiling
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€10,958
2025 · -€1,135+€12,093
Equity
-€1,720
2025 · -€12,678+€10,958
Cash
€3,603
2025 · €69+€3,534
Balance sheet total
€60,642
2025 · €22,549+€38,093

Largest movements

2025 to 2026
Assets
  • Receivables within one year +€30,556

    up €30,556 (+1441.1%), from €2,120 to €32,676

    of which Trade receivables: +€18,940

  • Tangible fixed assets +€24,010

    new in 2026: €24,010

  • Stocks and contracts -€20,355

    no longer reported in 2026 (was €20,355)

  • Cash +€3,534

    up €3,534 (+5132.8%), from €69 to €3,603

    mainly Stocks and contracts (+€20,355) and Debts after one year (+€16,832)

Equity and liabilities
  • Debts after one year +€16,832

    new in 2026: €16,832

  • Profit (loss) carried forward +€10,958

    up €10,958 (+13.6%), from -€80,849 to -€69,891

  • Other debts +€5,509

    up €5,509 (+15.6%), from €35,226 to €40,734

  • Current portion of long-term debt +€3,232

    new in 2026: €3,232

  • Trade debts +€1,562

    up €1,562 (+90805.2%), from €2 to €1,564

Income statement
  • Gross operating margin +€16,331

    up €16,331, from -€535 to €15,795

  • Depreciation +€2,872

    new in 2026: €2,872

  • Financial charges +€918

    up €918 (+2039.5%), from €45 to €963

  • Other operating charges +€448

    up €448 (+80.9%), from €554 to €1,002

From the 2025 result to the 2026 result

effect on the 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.

Result 2025 -€1,135
Gross operating margin +€16,331
Depreciation -€2,872
Other operating charges -€448
Financial charges -€918
Result 2026 €10,958

Cash bridge derived

cash 2025 to 2026

Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€10,352
Investment -€26,882
Financing +€20,064
Cash 2025 €69
Net result for the year +€10,958
Depreciation +€2,872
Stocks and contracts +€20,355
Receivables within one year -€30,556
Deferred charges and accrued income -€348
Trade debts +€1,562
Other debts +€5,509
Investment in fixed assets (net) -€26,882
Debts after one year +€16,832
Current portion of long-term debt +€3,232
Cash 2026 €3,603
Every line side by side 38 lines
Line Code 2025 2026 Change %
Total assets 20/58 €22,549 €60,642 +€38,093 +168.9%
Fixed assets 21/28 - €24,010 +€24,010
Tangible fixed assets 22/27 - €24,010 +€24,010
Leasing and similar rights 25 - €24,010 +€24,010
Current assets 29/58 €22,549 €36,632 +€14,083 +62.5%
Stocks and contracts in progress 3 €20,355 - -€20,355
Stocks 30/36 €20,355 - -€20,355
Amounts receivable within one year 40/41 €2,120 €32,676 +€30,556 +1441.1%
Trade receivables 40 - €18,940 +€18,940
Other amounts receivable 41 €2,120 €13,737 +€11,616 +547.8%
Cash at bank and in hand 54/58 €69 €3,603 +€3,534 +5132.8%
Deferred charges and accrued income 490/1 €5 €353 +€348 +6631.4%
Total equity and liabilities 10/49 €22,549 €60,642 +€38,093 +168.9%
Equity 10/15 -€12,678 -€1,720 +€10,958 +86.4%
Contributions 10/11 €61,973 €61,973 = 0.0%
Outside capital 11 €61,973 €61,973 = 0.0%
Share premium 1100/10 €61,973 €61,973 = 0.0%
Reserves 13 €6,197 €6,197 = 0.0%
Non-distributable reserves 130/1 €6,197 €6,197 = 0.0%
Reserves not available under the articles 1311 €6,197 €6,197 = 0.0%
Profit (loss) carried forward 14 -€80,849 -€69,891 +€10,958 +13.6%
Amounts payable 17/49 €35,227 €62,362 +€27,135 +77.0%
Amounts payable after more than one year 17 - €16,832 +€16,832
Financial debts 170/4 - €16,832 +€16,832
Amounts payable within one year 42/48 €35,227 €45,530 +€10,302 +29.2%
Current portion of amounts payable after more than one year 42 - €3,232 +€3,232
Trade debts 44 €2 €1,564 +€1,562 +90805.2%
Suppliers 440/4 €2 €1,564 +€1,562 +90805.2%
Other amounts payable 47/48 €35,226 €40,734 +€5,509 +15.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €2,872 +€2,872
Other operating charges 640/8 €554 €1,002 +€448 +80.9%
Gross operating margin 9900 -€535 €15,795 +€16,331
Operating profit (loss) 9901 -€1,090 €11,921 +€13,010
Financial charges 65/66B €45 €963 +€918 +2039.5%
Recurring financial charges 65 €45 €963 +€918 +2039.5%
Profit (loss) for the period before taxes 9903 -€1,135 €10,958 +€12,093
Profit (loss) for the period 9904 -€1,135 €10,958 +€12,093
Profit (loss) for the period to be appropriated 9905 -€1,135 €10,958 +€12,093

Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.