RONIN CONSULT: what changed
Two fiscal 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.
RONIN CONSULT
Largest movements
- Cash +€43,706
up €43,706 (+33.5%), from €130,495 to €174,202
mainly Net result for the year (+€49,789) and Other debts (+€40,408)
- Receivables within one year -€18,642
down €18,642 (-34.2%), from €54,500 to €35,858
of which Other amounts receivable: -€20,000
- Tangible fixed assets +€10,307
up €10,307 (+68.8%), from €14,989 to €25,296
of which Other tangible fixed assets: +€7,201
- Other debts +€40,408
up €40,408 (+80.2%), from €50,357 to €90,765
- Trade debts -€9,391
down €9,391 (-50.0%), from €18,790 to €9,399
- Tax, wage and social debts +€4,595
up €4,595 (+35.7%), from €12,857 to €17,452
- Depreciation +€1,319
up €1,319 (+64.4%), from €2,050 to €3,370
- Taxes -€889
down €889 (-5.4%), from €16,536 to €15,647
- Other operating charges +€820
up €820 (+75.4%), from €1,088 to €1,907
- Gross operating margin +€802
up €802 (+1.1%), from €69,997 to €70,798
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.
Cash bridge derived
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 | €200,940 | €236,551 | +€35,611 | +17.7% |
| Fixed assets | 21/28 | €14,989 | €25,296 | +€10,307 | +68.8% |
| Tangible fixed assets | 22/27 | €14,989 | €25,296 | +€10,307 | +68.8% |
| Furniture and vehicles | 24 | €14,989 | €18,095 | +€3,106 | +20.7% |
| Other tangible fixed assets | 26 | - | €7,201 | +€7,201 | |
| Current assets | 29/58 | €185,951 | €211,255 | +€25,304 | +13.6% |
| Amounts receivable within one year | 40/41 | €54,500 | €35,858 | -€18,642 | -34.2% |
| Trade receivables | 40 | €34,500 | €35,858 | +€1,358 | +3.9% |
| Other amounts receivable | 41 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €130,495 | €174,202 | +€43,706 | +33.5% |
| Deferred charges and accrued income | 490/1 | €955 | €1,196 | +€240 | +25.1% |
| Total equity and liabilities | 10/49 | €200,940 | €236,551 | +€35,611 | +17.7% |
| Equity | 10/15 | €118,935 | €118,935 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €115,935 | €115,935 | = | 0.0% |
| Distributable reserves | 133 | €115,935 | €115,935 | = | 0.0% |
| Amounts payable | 17/49 | €82,004 | €117,616 | +€35,611 | +43.4% |
| Amounts payable within one year | 42/48 | €82,004 | €117,616 | +€35,611 | +43.4% |
| Trade debts | 44 | €18,790 | €9,399 | -€9,391 | -50.0% |
| Suppliers | 440/4 | €18,790 | €9,399 | -€9,391 | -50.0% |
| Taxes, remuneration and social security | 45 | €12,857 | €17,452 | +€4,595 | +35.7% |
| Taxes | 450/3 | €12,857 | €17,452 | +€4,595 | +35.7% |
| Other amounts payable | 47/48 | €50,357 | €90,765 | +€40,408 | +80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,050 | €3,370 | +€1,319 | +64.4% |
| Other operating charges | 640/8 | €1,088 | €1,907 | +€820 | +75.4% |
| Gross operating margin | 9900 | €69,997 | €70,798 | +€802 | +1.1% |
| Operating profit (loss) | 9901 | €66,859 | €65,521 | -€1,337 | -2.0% |
| Financial income | 75/76B | €1 | €1 | +€0 | +25.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +25.0% |
| Financial charges | 65/66B | €251 | €86 | -€165 | -65.8% |
| Recurring financial charges | 65 | €251 | €86 | -€165 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €66,609 | €65,437 | -€1,172 | -1.8% |
| Income taxes | 67/77 | €16,536 | €15,647 | -€889 | -5.4% |
| Profit (loss) for the period | 9904 | €50,072 | €49,789 | -€283 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,072 | €49,789 | -€283 | -0.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.