Roncada Gert: 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.
Roncada Gert
Largest movements
- Receivables after one year +€5,215
up €5,215 (+49.0%), from €10,635 to €15,850
- Tangible fixed assets +€4,242
new in 2025: €4,242
- Cash +€874
up €874 (+20.5%), from €4,255 to €5,129
mainly Net result for the year (+€9,860) and Trade debts (+€978)
- Profit (loss) carried forward +€9,860
up €9,860 (+90.7%), from €10,869 to €20,729
- Trade debts +€978
up €978 (+463.5%), from €211 to €1,189
- Gross operating margin -€1,139
down €1,139 (-8.0%), from €14,271 to €13,132
- Taxes -€231
down €231 (-7.5%), from €3,073 to €2,842
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 | €16,153 | €26,760 | +€10,607 | +65.7% |
| Fixed assets | 21/28 | - | €4,242 | +€4,242 | |
| Tangible fixed assets | 22/27 | - | €4,242 | +€4,242 | |
| Plant, machinery and equipment | 23 | - | €4,242 | +€4,242 | |
| Current assets | 29/58 | €16,153 | €22,518 | +€6,365 | +39.4% |
| Amounts receivable after more than one year | 29 | €10,635 | €15,850 | +€5,215 | +49.0% |
| Other amounts receivable | 291 | €10,635 | €15,850 | +€5,215 | +49.0% |
| Amounts receivable within one year | 40/41 | - | €250 | +€250 | |
| Trade receivables | 40 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €4,255 | €5,129 | +€874 | +20.5% |
| Deferred charges and accrued income | 490/1 | €1,263 | €1,289 | +€26 | +2.1% |
| Total equity and liabilities | 10/49 | €16,153 | €26,760 | +€10,607 | +65.7% |
| Equity | 10/15 | €12,869 | €22,729 | +€9,860 | +76.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,869 | €20,729 | +€9,860 | +90.7% |
| Amounts payable | 17/49 | €3,284 | €4,031 | +€747 | +22.7% |
| Amounts payable within one year | 42/48 | €3,284 | €4,031 | +€747 | +22.7% |
| Trade debts | 44 | €211 | €1,189 | +€978 | +463.5% |
| Suppliers | 440/4 | €211 | €1,189 | +€978 | +463.5% |
| Taxes, remuneration and social security | 45 | €3,073 | €2,842 | -€231 | -7.5% |
| Taxes | 450/3 | €3,073 | €2,842 | -€231 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €92 | +€92 | |
| Other operating charges | 640/8 | €449 | €527 | +€78 | +17.4% |
| Gross operating margin | 9900 | €14,271 | €13,132 | -€1,139 | -8.0% |
| Operating profit (loss) | 9901 | €13,822 | €12,513 | -€1,309 | -9.5% |
| Financial income | 75/76B | €157 | €234 | +€77 | +49.0% |
| Recurring financial income | 75 | €157 | €234 | +€77 | +49.0% |
| Financial charges | 65/66B | €37 | €45 | +€8 | +21.6% |
| Recurring financial charges | 65 | €37 | €45 | +€8 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €13,942 | €12,702 | -€1,240 | -8.9% |
| Income taxes | 67/77 | €3,073 | €2,842 | -€231 | -7.5% |
| Profit (loss) for the period | 9904 | €10,869 | €9,860 | -€1,009 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,869 | €9,860 | -€1,009 | -9.3% |
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 12 October 2026 via checked.be.