Roni Group: 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 Group
Largest movements
- Receivables within one year +€131,959
up €131,959 (+138%), from €95,895 to €227,853
of which Trade receivables: +€94,295
- Tangible fixed assets +€87,224
up €87,224 (+228%), from €38,183 to €125,407
of which Furniture and vehicles: +€86,622
- Stocks and contracts -€26,450
down €26,450 (-49.3%), from €53,700 to €27,250
- Cash -€12,060
down €12,060 (-88.0%), from €13,703 to €1,643
mainly Receivables within one year (-€131,959) and Investment in fixed assets (net) (-€96,438)
- Trade debts +€84,757
up €84,757 (+289%), from €29,339 to €114,096
- Debts after one year +€78,521
up €78,521 (+439%), from €17,894 to €96,414
- Advances received +€40,830
up €40,830 (+170%), from €23,992 to €64,821
- Current portion of long-term debt -€20,562
no longer reported in 2025 (was €20,562)
- Profit (loss) carried forward +€7,799
up €7,799 (+24.9%), from €31,316 to €39,115
- Gross operating margin -€17,294
down €17,294 (-15.8%), from €109,798 to €92,504
- Taxes -€15,231
down €15,231 (-46.2%), from €32,978 to €17,747
- Staff costs -€10,218
down €10,218 (-19.3%), from €52,884 to €42,666
- Depreciation +€5,081
up €5,081 (+123%), from €4,132 to €9,213
- Other operating charges -€4,844
down €4,844 (-67.3%), from €7,202 to €2,358
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 | €207,376 | €387,130 | +€179,754 | +86.7% |
| Fixed assets | 21/28 | €40,583 | €127,807 | +€87,224 | +215% |
| Tangible fixed assets | 22/27 | €38,183 | €125,407 | +€87,224 | +228% |
| Plant, machinery and equipment | 23 | €7,345 | €7,947 | +€602 | +8.2% |
| Furniture and vehicles | 24 | €30,838 | €117,461 | +€86,622 | +281% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €166,793 | €259,323 | +€92,529 | +55.5% |
| Stocks and contracts in progress | 3 | €53,700 | €27,250 | -€26,450 | -49.3% |
| Stocks | 30/36 | €53,700 | €27,250 | -€26,450 | -49.3% |
| Amounts receivable within one year | 40/41 | €95,895 | €227,853 | +€131,959 | +138% |
| Trade receivables | 40 | €23,678 | €117,972 | +€94,295 | +398% |
| Other amounts receivable | 41 | €72,217 | €109,881 | +€37,664 | +52.2% |
| Cash at bank and in hand | 54/58 | €13,703 | €1,643 | -€12,060 | -88.0% |
| Deferred charges and accrued income | 490/1 | €3,495 | €2,577 | -€919 | -26.3% |
| Total equity and liabilities | 10/49 | €207,376 | €387,130 | +€179,754 | +86.7% |
| Equity | 10/15 | €41,876 | €49,675 | +€7,799 | +18.6% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Capital | 10 | €8,700 | €8,700 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €9,900 | €9,900 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,316 | €39,115 | +€7,799 | +24.9% |
| Amounts payable | 17/49 | €165,500 | €337,455 | +€171,955 | +104% |
| Amounts payable after more than one year | 17 | €17,894 | €96,414 | +€78,521 | +439% |
| Financial debts | 170/4 | €17,894 | €96,414 | +€78,521 | +439% |
| Amounts payable within one year | 42/48 | €147,607 | €241,041 | +€93,434 | +63.3% |
| Current portion of amounts payable after more than one year | 42 | €20,562 | - | -€20,562 | |
| Trade debts | 44 | €29,339 | €114,096 | +€84,757 | +289% |
| Suppliers | 440/4 | €29,339 | €114,096 | +€84,757 | +289% |
| Advances received on contracts in progress | 46 | €23,992 | €64,821 | +€40,830 | +170% |
| Taxes, remuneration and social security | 45 | €52,714 | €47,124 | -€5,590 | -10.6% |
| Taxes | 450/3 | €37,446 | €37,176 | -€270 | -0.7% |
| Remuneration and social security | 454/9 | €15,268 | €9,948 | -€5,320 | -34.8% |
| Other amounts payable | 47/48 | €21,000 | €15,000 | -€6,000 | -28.6% |
| Remuneration, social security and pensions | 62 | €52,884 | €42,666 | -€10,218 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,132 | €9,213 | +€5,081 | +123% |
| Other operating charges | 640/8 | €7,202 | €2,358 | -€4,844 | -67.3% |
| Gross operating margin | 9900 | €109,798 | €92,504 | -€17,294 | -15.8% |
| Operating profit (loss) | 9901 | €45,579 | €38,267 | -€7,313 | -16.0% |
| Financial income | 75/76B | €97 | €4,069 | +€3,972 | +4,075% |
| Recurring financial income | 75 | €97 | €4,069 | +€3,972 | +4,075% |
| Financial charges | 65/66B | €1,141 | €1,790 | +€649 | +56.8% |
| Recurring financial charges | 65 | €1,141 | €1,790 | +€649 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €44,536 | €40,546 | -€3,990 | -9.0% |
| Income taxes | 67/77 | €32,978 | €17,747 | -€15,231 | -46.2% |
| Profit (loss) for the period | 9904 | €11,558 | €22,799 | +€11,241 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,558 | €22,799 | +€11,241 | +97.3% |
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 21 October 2026 via checked.be.