RONDA: 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.
RONDA
Largest movements
- Receivables within one year +€466,756
up €466,756 (+340.8%), from €136,951 to €603,707
of which Other amounts receivable: +€370,343
- Cash -€165,489
down €165,489 (-89.0%), from €185,883 to €20,395
mainly Receivables within one year (-€466,756) and Receivables after one year (-€2,340)
- Tangible fixed assets -€29,465
down €29,465 (-51.3%), from €57,433 to €27,968
of which Assets under construction and advance payments: -€20,500
- Current portion of long-term debt +€99,711
up €99,711 (+643.2%), from €15,503 to €115,214
- Reserves +€85,000
up €85,000 (+24.8%), from €342,342 to €427,342
of which Distributable reserves: +€85,000
- Trade debts +€49,053
up €49,053 (+81.1%), from €60,466 to €109,520
- Tax, wage and social debts +€37,384
up €37,384 (+66.6%), from €56,151 to €93,535
of which Remuneration and social security: +€28,880
- Gross operating margin +€37,940
up €37,940 (+6.4%), from €592,780 to €630,720
- Staff costs +€36,412
up €36,412 (+8.1%), from €450,220 to €486,632
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.
Cash bridge derived
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 | €486,037 | €758,753 | +€272,716 | +56.1% |
| Fixed assets | 21/28 | €57,433 | €27,968 | -€29,465 | -51.3% |
| Tangible fixed assets | 22/27 | €57,433 | €27,968 | -€29,465 | -51.3% |
| Plant, machinery and equipment | 23 | €5,200 | €3,686 | -€1,514 | -29.1% |
| Furniture and vehicles | 24 | €1,795 | €774 | -€1,021 | -56.9% |
| Other tangible fixed assets | 26 | €29,938 | €23,509 | -€6,430 | -21.5% |
| Assets under construction and advance payments | 27 | €20,500 | - | -€20,500 | |
| Current assets | 29/58 | €428,604 | €730,785 | +€302,181 | +70.5% |
| Amounts receivable after more than one year | 29 | €99,360 | €101,700 | +€2,340 | +2.4% |
| Other amounts receivable | 291 | €99,360 | €101,700 | +€2,340 | +2.4% |
| Stocks and contracts in progress | 3 | €4,882 | €4,882 | = | 0.0% |
| Stocks | 30/36 | €4,882 | €4,882 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €136,951 | €603,707 | +€466,756 | +340.8% |
| Trade receivables | 40 | - | €96,413 | +€96,413 | |
| Other amounts receivable | 41 | €136,951 | €507,294 | +€370,343 | +270.4% |
| Cash at bank and in hand | 54/58 | €185,883 | €20,395 | -€165,489 | -89.0% |
| Deferred charges and accrued income | 490/1 | €1,528 | €101 | -€1,426 | -93.4% |
| Total equity and liabilities | 10/49 | €486,037 | €758,753 | +€272,716 | +56.1% |
| Equity | 10/15 | €353,756 | €439,587 | +€85,831 | +24.3% |
| Contributions | 10/11 | €9,334 | €9,334 | = | 0.0% |
| Reserves | 13 | €342,342 | €427,342 | +€85,000 | +24.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €340,482 | €425,482 | +€85,000 | +25.0% |
| Profit (loss) carried forward | 14 | €2,080 | €2,911 | +€831 | +40.0% |
| Amounts payable | 17/49 | €132,281 | €319,166 | +€186,885 | +141.3% |
| Amounts payable within one year | 42/48 | €132,121 | €318,268 | +€186,148 | +140.9% |
| Current portion of amounts payable after more than one year | 42 | €15,503 | €115,214 | +€99,711 | +643.2% |
| Trade debts | 44 | €60,466 | €109,520 | +€49,053 | +81.1% |
| Suppliers | 440/4 | €60,466 | €109,520 | +€49,053 | +81.1% |
| Taxes, remuneration and social security | 45 | €56,151 | €93,535 | +€37,384 | +66.6% |
| Taxes | 450/3 | €43,587 | €52,091 | +€8,504 | +19.5% |
| Remuneration and social security | 454/9 | €12,564 | €41,444 | +€28,880 | +229.9% |
| Accrued charges and deferred income | 492/3 | €160 | €897 | +€737 | +460.8% |
| Remuneration, social security and pensions | 62 | €450,220 | €486,632 | +€36,412 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,853 | €8,965 | -€888 | -9.0% |
| Other operating charges | 640/8 | €3,387 | €3,335 | -€52 | -1.5% |
| Non-recurring operating charges | 66A | €9,300 | €8,000 | -€1,300 | -14.0% |
| Gross operating margin | 9900 | €592,780 | €630,720 | +€37,940 | +6.4% |
| Operating profit (loss) | 9901 | €120,020 | €123,789 | +€3,769 | +3.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.0% |
| Financial charges | 65/66B | €4,115 | €2,957 | -€1,158 | -28.1% |
| Recurring financial charges | 65 | €4,115 | €2,957 | -€1,158 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €115,905 | €120,832 | +€4,927 | +4.3% |
| Income taxes | 67/77 | €33,825 | €35,000 | +€1,176 | +3.5% |
| Profit (loss) for the period | 9904 | €82,080 | €85,831 | +€3,751 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,080 | €85,831 | +€3,751 | +4.6% |
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 12 October 2026 via checked.be.