RONNY CALLE: 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.
RONNY CALLE
Largest movements
- Receivables within one year -€35,983
down €35,983 (-78.8%), from €45,650 to €9,667
of which Trade receivables: -€30,841
- Tangible fixed assets -€5,802
down €5,802 (-4.9%), from €118,364 to €112,563
of which Land and buildings: -€8,845
- Reserves -€195,526
down €195,526 (-95.8%), from €204,183 to €8,657
of which Distributable reserves: -€195,526
- Profit (loss) carried forward +€152,687
new in 2025: €152,687
- Debts after one year -€15,701
down €15,701 (-35.5%), from €44,209 to €28,508
- Tax, wage and social debts +€9,689
up €9,689 (+205%), from €4,729 to €14,418
of which Remuneration and social security: +€6,568
- Trade debts +€3,887
up €3,887 (+61.8%), from €6,286 to €10,173
- Gross operating margin -€58,989
down €58,989 (-57.1%), from €103,331 to €44,342
- Staff costs +€5,858
up €5,858 (+9.7%), from €60,231 to €66,088
- Taxes -€4,908
down €4,908 (-93.9%), from €5,226 to €318
- Financial charges -€1,544
down €1,544 (-28.8%), from €5,358 to €3,814
- Other operating charges +€1,290
up €1,290 (+122%), from €1,055 to €2,345
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 | €287,701 | €246,164 | -€41,537 | -14.4% |
| Fixed assets | 21/28 | €118,404 | €112,603 | -€5,802 | -4.9% |
| Tangible fixed assets | 22/27 | €118,364 | €112,563 | -€5,802 | -4.9% |
| Land and buildings | 22 | €106,637 | €97,791 | -€8,845 | -8.3% |
| Plant, machinery and equipment | 23 | €6,986 | €11,414 | +€4,428 | +63.4% |
| Furniture and vehicles | 24 | €1,789 | €1,069 | -€720 | -40.3% |
| Other tangible fixed assets | 26 | €2,952 | €2,289 | -€664 | -22.5% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €169,296 | €133,561 | -€35,735 | -21.1% |
| Stocks and contracts in progress | 3 | €23,597 | €24,213 | +€616 | +2.6% |
| Stocks | 30/36 | €23,597 | €24,213 | +€616 | +2.6% |
| Amounts receivable within one year | 40/41 | €45,650 | €9,667 | -€35,983 | -78.8% |
| Trade receivables | 40 | €32,784 | €1,942 | -€30,841 | -94.1% |
| Other amounts receivable | 41 | €12,866 | €7,724 | -€5,142 | -40.0% |
| Cash at bank and in hand | 54/58 | €98,492 | €97,973 | -€519 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,557 | €1,709 | +€151 | +9.7% |
| Total equity and liabilities | 10/49 | €287,701 | €246,164 | -€41,537 | -14.4% |
| Equity | 10/15 | €210,380 | €167,542 | -€42,839 | -20.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €204,183 | €8,657 | -€195,526 | -95.8% |
| Tax-exempt reserves | 132 | €8,657 | €8,657 | = | 0.0% |
| Distributable reserves | 133 | €195,526 | - | -€195,526 | |
| Profit (loss) carried forward | 14 | - | €152,687 | +€152,687 | |
| Amounts payable | 17/49 | €77,320 | €78,622 | +€1,302 | +1.7% |
| Amounts payable after more than one year | 17 | €44,209 | €28,508 | -€15,701 | -35.5% |
| Financial debts | 170/4 | €44,209 | €28,508 | -€15,701 | -35.5% |
| Amounts payable within one year | 42/48 | €33,111 | €50,114 | +€17,003 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €14,739 | €16,787 | +€2,049 | +13.9% |
| Trade debts | 44 | €6,286 | €10,173 | +€3,887 | +61.8% |
| Suppliers | 440/4 | €6,286 | €10,173 | +€3,887 | +61.8% |
| Taxes, remuneration and social security | 45 | €4,729 | €14,418 | +€9,689 | +205% |
| Taxes | 450/3 | €1,260 | €4,380 | +€3,120 | +248% |
| Remuneration and social security | 454/9 | €3,469 | €10,037 | +€6,568 | +189% |
| Other amounts payable | 47/48 | €7,358 | €8,736 | +€1,378 | +18.7% |
| Remuneration, social security and pensions | 62 | €60,231 | €66,088 | +€5,858 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,000 | €14,572 | +€572 | +4.1% |
| Other operating charges | 640/8 | €1,055 | €2,345 | +€1,290 | +122% |
| Non-recurring operating charges | 66A | - | €563 | +€563 | |
| Gross operating margin | 9900 | €103,331 | €44,342 | -€58,989 | -57.1% |
| Operating profit (loss) | 9901 | €28,045 | -€39,226 | -€67,272 | |
| Financial income | 75/76B | €452 | €519 | +€67 | +14.9% |
| Recurring financial income | 75 | €452 | €519 | +€67 | +14.9% |
| Financial charges | 65/66B | €5,358 | €3,814 | -€1,544 | -28.8% |
| Recurring financial charges | 65 | €5,358 | €3,814 | -€1,544 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €23,140 | -€42,521 | -€65,661 | |
| Income taxes | 67/77 | €5,226 | €318 | -€4,908 | -93.9% |
| Profit (loss) for the period | 9904 | €17,914 | -€42,839 | -€60,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,914 | -€42,839 | -€60,753 |
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.