RON JEWELLERY: 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.
RON JEWELLERY
Largest movements
- Cash -€12,978
down €12,978 (-12.7%), from €102,354 to €89,376
mainly Net result for the year (-€16,636) and Trade debts (-€5,126)
- Tangible fixed assets -€8,674
down €8,674 (-21.1%), from €41,071 to €32,397
of which Furniture and vehicles: -€7,953
- Deferred charges and accrued income -€1,988
no longer reported in 2024 (was €1,988)
- Profit (loss) carried forward -€16,636
down €16,636 (-21.7%), from €76,542 to €59,906
- Trade debts -€5,126
down €5,126 (-73.2%), from €7,005 to €1,879
- Gross operating margin -€15,149
down €15,149, from €12,975 to -€2,174
- Depreciation -€1,194
down €1,194 (-10.3%), from €11,617 to €10,424
- Other operating charges +€906
up €906 (+45.5%), from €1,991 to €2,897
- Taxes +€731
up €731 (+284%), from €258 to €988
- Financial charges -€468
down €468 (-75.4%), from €621 to €153
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,920 | €166,158 | -€21,762 | -11.6% |
| Fixed assets | 21/28 | €61,521 | €52,847 | -€8,674 | -14.1% |
| Tangible fixed assets | 22/27 | €41,071 | €32,397 | -€8,674 | -21.1% |
| Plant, machinery and equipment | 23 | €6,763 | €6,042 | -€721 | -10.7% |
| Furniture and vehicles | 24 | €34,308 | €26,355 | -€7,953 | -23.2% |
| Financial fixed assets | 28 | €20,450 | €20,450 | = | 0.0% |
| Current assets | 29/58 | €126,399 | €113,311 | -€13,088 | -10.4% |
| Stocks and contracts in progress | 3 | €4,349 | €4,349 | = | 0.0% |
| Stocks | 30/36 | €4,349 | €4,349 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,708 | €19,585 | +€1,877 | +10.6% |
| Other amounts receivable | 41 | €17,708 | €19,585 | +€1,877 | +10.6% |
| Cash at bank and in hand | 54/58 | €102,354 | €89,376 | -€12,978 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,988 | - | -€1,988 | |
| Total equity and liabilities | 10/49 | €187,920 | €166,158 | -€21,762 | -11.6% |
| Equity | 10/15 | €178,686 | €162,050 | -€16,636 | -9.3% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Reserves | 13 | €9,184 | €9,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,184 | €9,184 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,184 | €9,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,542 | €59,906 | -€16,636 | -21.7% |
| Amounts payable | 17/49 | €9,234 | €4,108 | -€5,126 | -55.5% |
| Amounts payable within one year | 42/48 | €9,234 | €4,108 | -€5,126 | -55.5% |
| Trade debts | 44 | €7,005 | €1,879 | -€5,126 | -73.2% |
| Suppliers | 440/4 | €7,005 | €1,879 | -€5,126 | -73.2% |
| Other amounts payable | 47/48 | €2,229 | €2,229 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,617 | €10,424 | -€1,194 | -10.3% |
| Other operating charges | 640/8 | €1,991 | €2,897 | +€906 | +45.5% |
| Gross operating margin | 9900 | €12,975 | -€2,174 | -€15,149 | |
| Operating profit (loss) | 9901 | -€634 | -€15,495 | -€14,862 | -2,346% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €621 | €153 | -€468 | -75.4% |
| Recurring financial charges | 65 | €621 | €153 | -€468 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,252 | -€15,648 | -€14,396 | -1,150% |
| Income taxes | 67/77 | €258 | €988 | +€731 | +284% |
| Profit (loss) for the period | 9904 | -€1,510 | -€16,636 | -€15,126 | -1,002% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,510 | -€16,636 | -€15,126 | -1,002% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.