RONDO CONSULT: 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.
RONDO CONSULT
Largest movements
- Current investments -€60,751
down €60,751 (-29.6%), from €205,341 to €144,590
- Financial fixed assets -€50,000
down €50,000 (-95.0%), from €52,650 to €2,650
- Cash +€33,228
up €33,228 (+71.7%), from €46,369 to €79,597
mainly Current investments (+€60,751) and Investment in fixed assets (net) (+€50,000)
- Tangible fixed assets -€12,558
down €12,558 (-3.6%), from €349,472 to €336,914
of which Land and buildings: -€12,160
- Accrued charges and deferred income -€73,987
down €73,987 (-84.1%), from €88,000 to €14,013
- Other debts -€69,714
down €69,714 (-31.0%), from €225,116 to €155,401
- Reserves +€48,390
up €48,390 (+19.8%), from €244,472 to €292,862
- Financial income +€99,667
up €99,667 (+7,567%), from €1,317 to €100,984
- Gross operating margin +€14,330
up €14,330 (+54.5%), from -€26,289 to -€11,958
- Financial charges +€12,033
up €12,033 (+148%), from €8,155 to €20,188
- Taxes +€5,113
up €5,113 (+3,866%), from €132 to €5,245
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 | €667,317 | €582,694 | -€84,622 | -12.7% |
| Fixed assets | 21/28 | €402,122 | €339,564 | -€62,558 | -15.6% |
| Tangible fixed assets | 22/27 | €349,472 | €336,914 | -€12,558 | -3.6% |
| Land and buildings | 22 | €347,456 | €335,296 | -€12,160 | -3.5% |
| Plant, machinery and equipment | 23 | €97 | €0 | -€97 | -100% |
| Furniture and vehicles | 24 | €1,920 | €1,618 | -€302 | -15.7% |
| Financial fixed assets | 28 | €52,650 | €2,650 | -€50,000 | -95.0% |
| Current assets | 29/58 | €265,194 | €243,130 | -€22,064 | -8.3% |
| Amounts receivable within one year | 40/41 | €13,085 | €17,297 | +€4,212 | +32.2% |
| Trade receivables | 40 | €11,277 | €11,277 | = | 0.0% |
| Other amounts receivable | 41 | €1,808 | €6,020 | +€4,212 | +233% |
| Current investments | 50/53 | €205,341 | €144,590 | -€60,751 | -29.6% |
| Cash at bank and in hand | 54/58 | €46,369 | €79,597 | +€33,228 | +71.7% |
| Deferred charges and accrued income | 490/1 | €400 | €1,646 | +€1,247 | +312% |
| Total equity and liabilities | 10/49 | €667,317 | €582,694 | -€84,622 | -12.7% |
| Equity | 10/15 | €349,472 | €397,862 | +€48,390 | +13.8% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €244,472 | €292,862 | +€48,390 | +19.8% |
| Distributable reserves | 133 | €244,472 | €292,862 | +€48,390 | +19.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €317,845 | €184,832 | -€133,012 | -41.8% |
| Amounts payable within one year | 42/48 | €229,845 | €170,819 | -€59,026 | -25.7% |
| Trade debts | 44 | €4,435 | €9,383 | +€4,948 | +112% |
| Suppliers | 440/4 | €4,435 | €9,383 | +€4,948 | +112% |
| Taxes, remuneration and social security | 45 | €294 | €6,035 | +€5,741 | +1,950% |
| Taxes | 450/3 | €294 | €6,035 | +€5,741 | +1,950% |
| Other amounts payable | 47/48 | €225,116 | €155,401 | -€69,714 | -31.0% |
| Accrued charges and deferred income | 492/3 | €88,000 | €14,013 | -€73,987 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,704 | €12,558 | -€146 | -1.1% |
| Other operating charges | 640/8 | €2,422 | €2,644 | +€222 | +9.2% |
| Gross operating margin | 9900 | -€26,289 | -€11,958 | +€14,330 | +54.5% |
| Operating profit (loss) | 9901 | -€41,415 | -€27,161 | +€14,254 | +34.4% |
| Financial income | 75/76B | €1,317 | €100,984 | +€99,667 | +7,567% |
| Recurring financial income | 75 | €1,317 | €100,984 | +€99,667 | +7,567% |
| Financial charges | 65/66B | €8,155 | €20,188 | +€12,033 | +148% |
| Recurring financial charges | 65 | €8,155 | €20,188 | +€12,033 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€48,253 | €53,635 | +€101,888 | |
| Income taxes | 67/77 | €132 | €5,245 | +€5,113 | +3,866% |
| Profit (loss) for the period | 9904 | -€48,385 | €48,390 | +€96,776 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,385 | €48,390 | +€96,776 |
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 27 October 2026 via checked.be.