RONDPUNT: 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.
RONDPUNT
Largest movements
- Current investments -€35,000
down €35,000 (-18.9%), from €185,000 to €150,000
- Stocks and contracts +€8,178
new in 2025: €8,178
- Cash -€6,378
down €6,378 (-6.2%), from €102,147 to €95,769
mainly Net result for the year (-€24,811) and Tax, wage and social debts (-€11,521)
- Profit (loss) carried forward -€24,811
down €24,811 (-18.8%), from €131,787 to €106,976
- Tax, wage and social debts -€11,521
down €11,521 (-29.5%), from €39,054 to €27,532
of which Remuneration and social security: -€11,375
- Gross operating margin +€35,889
up €35,889 (+12.8%), from €281,421 to €317,310
- Turnover +€15,022
up €15,022 (+694%), from €2,164 to €17,186
- Purchases and services -€5,353
down €5,353 (-7.7%), from €69,852 to €64,499
- Staff costs +€4,088
up €4,088 (+1.2%), from €335,083 to €339,171
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 | €305,513 | €271,103 | -€34,410 | -11.3% |
| Fixed assets | 21/28 | €7,485 | €4,858 | -€2,627 | -35.1% |
| Tangible fixed assets | 22/27 | €4,761 | €2,124 | -€2,638 | -55.4% |
| Plant, machinery and equipment | 23 | €1,601 | €1,498 | -€103 | -6.4% |
| Furniture and vehicles | 24 | €3,160 | €625 | -€2,535 | -80.2% |
| Financial fixed assets | 28 | €2,723 | €2,735 | +€11 | +0.4% |
| Current assets | 29/58 | €298,028 | €266,244 | -€31,784 | -10.7% |
| Stocks and contracts in progress | 3 | - | €8,178 | +€8,178 | |
| Stocks | 30/36 | - | €8,178 | +€8,178 | |
| Amounts receivable within one year | 40/41 | €3,342 | €4,887 | +€1,545 | +46.2% |
| Trade receivables | 40 | €1,042 | €1,851 | +€808 | +77.5% |
| Other amounts receivable | 41 | €2,300 | €3,037 | +€737 | +32.0% |
| Current investments | 50/53 | €185,000 | €150,000 | -€35,000 | -18.9% |
| Cash at bank and in hand | 54/58 | €102,147 | €95,769 | -€6,378 | -6.2% |
| Deferred charges and accrued income | 490/1 | €7,539 | €7,410 | -€129 | -1.7% |
| Total equity and liabilities | 10/49 | €305,513 | €271,103 | -€34,410 | -11.3% |
| Equity | 10/15 | €263,514 | €238,703 | -€24,811 | -9.4% |
| Reserves | 13 | €131,727 | €131,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,787 | €106,976 | -€24,811 | -18.8% |
| Amounts payable | 17/49 | €41,999 | €32,399 | -€9,599 | -22.9% |
| Amounts payable within one year | 42/48 | €40,713 | €30,377 | -€10,336 | -25.4% |
| Trade debts | 44 | €1,659 | €2,844 | +€1,185 | +71.5% |
| Suppliers | 440/4 | €1,659 | €2,844 | +€1,185 | +71.5% |
| Taxes, remuneration and social security | 45 | €39,054 | €27,532 | -€11,521 | -29.5% |
| Taxes | 450/3 | €221 | €75 | -€146 | -66.1% |
| Remuneration and social security | 454/9 | €38,833 | €27,457 | -€11,375 | -29.3% |
| Accrued charges and deferred income | 492/3 | €1,286 | €2,023 | +€737 | +57.3% |
| Turnover | 70 | €2,164 | €17,186 | +€15,022 | +694% |
| Membership fees, donations, legacies and grants | 73 | €313,857 | €333,437 | +€19,580 | +6.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,852 | €64,499 | -€5,353 | -7.7% |
| Remuneration, social security and pensions | 62 | €335,083 | €339,171 | +€4,088 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,642 | €4,144 | +€502 | +13.8% |
| Other operating charges | 640/8 | €3,935 | €1,511 | -€2,424 | -61.6% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €281,421 | €317,310 | +€35,889 | +12.8% |
| Operating profit (loss) | 9901 | -€61,240 | -€27,517 | +€33,723 | +55.1% |
| Financial income | 75/76B | €5,867 | €2,987 | -€2,880 | -49.1% |
| Recurring financial income | 75 | €5,867 | €2,987 | -€2,880 | -49.1% |
| Financial charges | 65/66B | €257 | €281 | +€24 | +9.5% |
| Recurring financial charges | 65 | €257 | €281 | +€24 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€55,629 | -€24,811 | +€30,819 | +55.4% |
| Profit (loss) for the period | 9904 | -€55,629 | -€24,811 | +€30,819 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,629 | -€24,811 | +€30,819 | +55.4% |
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 25 October 2026 via checked.be.