RONANDO: 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.
RONANDO
Largest movements
- Cash -€22,248
down €22,248 (-39.4%), from €56,436 to €34,188
mainly Net result for the year (-€22,977) and Trade debts (-€143)
- Receivables within one year -€872
down €872 (-3.4%), from €25,487 to €24,615
of which Trade receivables: -€5,274
- Profit (loss) carried forward -€22,977
down €22,977 (-60.9%), from €37,748 to €14,771
- Gross operating margin -€40,629
down €40,629, from €17,738 to -€22,891
- Other operating charges -€34,270
down €34,270 (-99.9%), from €34,310 to €40
- Purchases and services +€22,891
new in 2025: €22,891
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 | €83,503 | €60,383 | -€23,120 | -27.7% |
| Fixed assets | 21/28 | €1,580 | €1,580 | = | 0.0% |
| Financial fixed assets | 28 | €1,580 | €1,580 | = | 0.0% |
| Current assets | 29/58 | €81,923 | €58,803 | -€23,120 | -28.2% |
| Amounts receivable within one year | 40/41 | €25,487 | €24,615 | -€872 | -3.4% |
| Trade receivables | 40 | €5,274 | - | -€5,274 | |
| Other amounts receivable | 41 | €20,213 | €24,615 | +€4,402 | +21.8% |
| Cash at bank and in hand | 54/58 | €56,436 | €34,188 | -€22,248 | -39.4% |
| Total equity and liabilities | 10/49 | €83,503 | €60,383 | -€23,120 | -27.7% |
| Equity | 10/15 | €83,360 | €60,383 | -€22,977 | -27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,012 | €27,012 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,152 | €25,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,748 | €14,771 | -€22,977 | -60.9% |
| Amounts payable | 17/49 | €143 | - | -€143 | |
| Amounts payable within one year | 42/48 | €143 | - | -€143 | |
| Trade debts | 44 | €143 | - | -€143 | |
| Suppliers | 440/4 | €143 | - | -€143 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €22,891 | +€22,891 | |
| Other operating charges | 640/8 | €34,310 | €40 | -€34,270 | -99.9% |
| Gross operating margin | 9900 | €17,738 | -€22,891 | -€40,629 | |
| Operating profit (loss) | 9901 | -€16,572 | -€22,931 | -€6,359 | -38.4% |
| Financial charges | 65/66B | - | €46 | +€46 | |
| Recurring financial charges | 65 | - | €46 | +€46 | |
| Profit (loss) for the period before taxes | 9903 | -€16,572 | -€22,977 | -€6,405 | -38.7% |
| Profit (loss) for the period | 9904 | -€16,572 | -€22,977 | -€6,405 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,572 | -€22,977 | -€6,405 | -38.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.