RONI: 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.
RONI
Largest movements
- Receivables within one year -€94,913
down €94,913 (-47.1%), from €201,706 to €106,793
of which Trade receivables: -€80,574
- Tangible fixed assets -€13,149
down €13,149 (-35.1%), from €37,430 to €24,281
- Debts after one year -€61,258
down €61,258 (-45.2%), from €135,386 to €74,128
- Reserves -€33,954
down €33,954 (-7.5%), from €452,915 to €418,961
of which Distributable reserves: -€33,955
- Staff costs -€73,689
down €73,689 (-44.5%), from €165,641 to €91,952
- Gross operating margin -€39,555
down €39,555 (-25.2%), from €156,851 to €117,296
- Financial income +€20,000
new in 2025: €20,000
- Financial charges -€2,642
down €2,642 (-25.1%), from €10,544 to €7,902
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 | €1,178,478 | €1,080,943 | -€97,535 | -8.3% |
| Fixed assets | 21/28 | €961,713 | €948,564 | -€13,149 | -1.4% |
| Tangible fixed assets | 22/27 | €37,430 | €24,281 | -€13,149 | -35.1% |
| Leasing and similar rights | 25 | €37,430 | €24,281 | -€13,149 | -35.1% |
| Financial fixed assets | 28 | €924,283 | €924,283 | = | 0.0% |
| Current assets | 29/58 | €216,765 | €132,379 | -€84,386 | -38.9% |
| Amounts receivable within one year | 40/41 | €201,706 | €106,793 | -€94,913 | -47.1% |
| Trade receivables | 40 | €169,899 | €89,325 | -€80,574 | -47.4% |
| Other amounts receivable | 41 | €31,807 | €17,468 | -€14,339 | -45.1% |
| Cash at bank and in hand | 54/58 | €12,987 | €23,630 | +€10,643 | +82.0% |
| Deferred charges and accrued income | 490/1 | €2,072 | €1,956 | -€116 | -5.6% |
| Total equity and liabilities | 10/49 | €1,178,478 | €1,080,943 | -€97,535 | -8.3% |
| Equity | 10/15 | €842,606 | €808,653 | -€33,953 | -4.0% |
| Contributions | 10/11 | €389,691 | €389,692 | +€1 | 0.0% |
| Contributions outside capital | 11 | €389,691 | €389,692 | +€1 | 0.0% |
| Other | 1109/19 | €389,691 | €389,692 | +€1 | 0.0% |
| Reserves | 13 | €452,915 | €418,961 | -€33,954 | -7.5% |
| Tax-exempt reserves | 132 | €11,613 | €11,614 | +€1 | 0.0% |
| Distributable reserves | 133 | €441,302 | €407,347 | -€33,955 | -7.7% |
| Amounts payable | 17/49 | €335,872 | €272,290 | -€63,582 | -18.9% |
| Amounts payable after more than one year | 17 | €135,386 | €74,128 | -€61,258 | -45.2% |
| Financial debts | 170/4 | €135,386 | €74,128 | -€61,258 | -45.2% |
| Amounts payable within one year | 42/48 | €199,146 | €196,822 | -€2,324 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €60,691 | €61,257 | +€566 | +0.9% |
| Trade debts | 44 | €4,194 | €3,882 | -€312 | -7.4% |
| Suppliers | 440/4 | €4,194 | €3,882 | -€312 | -7.4% |
| Taxes, remuneration and social security | 45 | €38,261 | €29,808 | -€8,453 | -22.1% |
| Taxes | 450/3 | €16,339 | €13,470 | -€2,869 | -17.6% |
| Remuneration and social security | 454/9 | €21,922 | €16,338 | -€5,584 | -25.5% |
| Other amounts payable | 47/48 | €96,000 | €101,875 | +€5,875 | +6.1% |
| Accrued charges and deferred income | 492/3 | €1,340 | €1,340 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €165,641 | €91,952 | -€73,689 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,150 | €13,149 | -€1 | 0.0% |
| Other operating charges | 640/8 | €3,169 | €3,146 | -€23 | -0.7% |
| Gross operating margin | 9900 | €156,851 | €117,296 | -€39,555 | -25.2% |
| Operating profit (loss) | 9901 | -€25,109 | €9,049 | +€34,158 | |
| Financial income | 75/76B | - | €20,000 | +€20,000 | |
| Recurring financial income | 75 | - | €20,000 | +€20,000 | |
| Financial charges | 65/66B | €10,544 | €7,902 | -€2,642 | -25.1% |
| Recurring financial charges | 65 | €10,544 | €7,902 | -€2,642 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€35,653 | €21,147 | +€56,800 | |
| Income taxes | 67/77 | €108 | €101 | -€7 | -6.5% |
| Profit (loss) for the period | 9904 | -€35,761 | €21,046 | +€56,807 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,761 | €21,046 | +€56,807 |
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 22 October 2026 via checked.be.