RONDAS: 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.
RONDAS
Largest movements
- Receivables within one year -€10,374
down €10,374 (-40.0%), from €25,927 to €15,553
of which Trade receivables: -€8,145
- Stocks and contracts +€8,775
up €8,775 (+213%), from €4,127 to €12,902
- Tangible fixed assets -€6,653
down €6,653 (-25.6%), from €26,017 to €19,364
of which Furniture and vehicles: -€6,243
- Accrued charges and deferred income -€3,090
down €3,090 (-77.3%), from €4,000 to €910
- Debts after one year -€2,994
down €2,994 (-31.8%), from €9,405 to €6,412
- Tax, wage and social debts -€2,326
down €2,326 (-69.9%), from €3,326 to €1,000
- Taxes -€1,874
down €1,874 (-67.8%), from €2,765 to €890
- Financial charges +€1,012
up €1,012, from -€372 to €639
- Gross operating margin +€507
up €507 (+4.4%), from €11,460 to €11,966
- Other operating charges +€134
up €134 (+9.6%), from €1,393 to €1,527
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.
Derived cash bridge
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 | €190,212 | €183,629 | -€6,582 | -3.5% |
| Fixed assets | 21/28 | €26,017 | €19,364 | -€6,653 | -25.6% |
| Tangible fixed assets | 22/27 | €26,017 | €19,364 | -€6,653 | -25.6% |
| Plant, machinery and equipment | 23 | €515 | €104 | -€410 | -79.7% |
| Furniture and vehicles | 24 | €25,502 | €19,260 | -€6,243 | -24.5% |
| Current assets | 29/58 | €164,195 | €164,265 | +€71 | 0.0% |
| Stocks and contracts in progress | 3 | €4,127 | €12,902 | +€8,775 | +213% |
| Stocks | 30/36 | €4,127 | €12,902 | +€8,775 | +213% |
| Amounts receivable within one year | 40/41 | €25,927 | €15,553 | -€10,374 | -40.0% |
| Trade receivables | 40 | €21,323 | €13,179 | -€8,145 | -38.2% |
| Other amounts receivable | 41 | €4,604 | €2,375 | -€2,229 | -48.4% |
| Current investments | 50/53 | €69,500 | €69,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,715 | €62,473 | +€1,758 | +2.9% |
| Deferred charges and accrued income | 490/1 | €3,925 | €3,837 | -€89 | -2.3% |
| Total equity and liabilities | 10/49 | €190,212 | €183,629 | -€6,582 | -3.5% |
| Equity | 10/15 | €70,151 | €71,902 | +€1,751 | +2.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €39,205 | €39,205 | = | 0.0% |
| Distributable reserves | 133 | €39,205 | €39,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,946 | €12,697 | +€1,751 | +16.0% |
| Amounts payable | 17/49 | €120,061 | €111,727 | -€8,334 | -6.9% |
| Amounts payable after more than one year | 17 | €9,405 | €6,412 | -€2,994 | -31.8% |
| Financial debts | 170/4 | €9,405 | €6,412 | -€2,994 | -31.8% |
| Amounts payable within one year | 42/48 | €106,655 | €104,406 | -€2,250 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €2,861 | €2,994 | +€133 | +4.6% |
| Trade debts | 44 | €6,669 | €6,916 | +€247 | +3.7% |
| Suppliers | 440/4 | €6,669 | €6,916 | +€247 | +3.7% |
| Taxes, remuneration and social security | 45 | €3,326 | €1,000 | -€2,326 | -69.9% |
| Taxes | 450/3 | €3,326 | €1,000 | -€2,326 | -69.9% |
| Other amounts payable | 47/48 | €93,800 | €93,496 | -€304 | -0.3% |
| Accrued charges and deferred income | 492/3 | €4,000 | €910 | -€3,090 | -77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,493 | €7,445 | -€48 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,393 | €1,527 | +€134 | +9.6% |
| Gross operating margin | 9900 | €11,460 | €11,966 | +€507 | +4.4% |
| Operating profit (loss) | 9901 | €2,573 | €2,994 | +€420 | +16.3% |
| Financial income | 75/76B | €261 | €287 | +€27 | +10.2% |
| Recurring financial income | 75 | €261 | €287 | +€27 | +10.2% |
| Financial charges | 65/66B | -€372 | €639 | +€1,012 | |
| Recurring financial charges | 65 | -€372 | €639 | +€1,012 | |
| Profit (loss) for the period before taxes | 9903 | €3,206 | €2,642 | -€565 | -17.6% |
| Income taxes | 67/77 | €2,765 | €890 | -€1,874 | -67.8% |
| Profit (loss) for the period | 9904 | €442 | €1,751 | +€1,310 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €442 | €1,751 | +€1,310 | +296% |
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 15 October 2026 via checked.be.