Ronny Dillen: what changed
Ronny Dillen
Largest movements
- Cash -€97,913
down €97,913 (-100%), from €97,913 to €0
mainly Investment in fixed assets (net) (-€50,668) and Other debts (-€28,535)
- Tangible fixed assets +€29,159
up €29,159 (+16.9%), from €172,761 to €201,920
of which Land and buildings: +€41,852
- Stocks and contracts +€25,000
up €25,000, from €0 to €25,000
- Receivables within one year -€8,178
down €8,178 (-31.6%), from €25,889 to €17,712
of which Trade receivables: -€8,169
- Other debts -€28,535
down €28,535 (-36.2%), from €78,786 to €50,251
- Current portion of long-term debt -€11,570
down €11,570 (-64.6%), from €17,912 to €6,342
- Debts after one year -€6,342
down €6,342 (-6.5%), from €96,847 to €90,505
- Reserves -€5,494
down €5,494 (-7.9%), from €69,809 to €64,315
of which Distributable reserves: -€5,494
- Tax, wage and social debts +€4,543
up €4,543 (+167%), from €2,719 to €7,261
of which Taxes: +€4,543
- Gross operating margin -€8,958
down €8,958 (-31.4%), from €28,530 to €19,571
- Depreciation +€4,783
up €4,783 (+28.6%), from €16,726 to €21,509
- Financial charges -€845
down €845 (-15.5%), from €5,439 to €4,594
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,563 | €244,631 | -€51,931 | -17.5% |
| Fixed assets | 21/28 | €172,761 | €201,920 | +€29,159 | +16.9% |
| Tangible fixed assets | 22/27 | €172,761 | €201,920 | +€29,159 | +16.9% |
| Land and buildings | 22 | €145,778 | €187,630 | +€41,852 | +28.7% |
| Plant, machinery and equipment | 23 | €14,143 | €7,950 | -€6,193 | -43.8% |
| Furniture and vehicles | 24 | €12,840 | €6,340 | -€6,500 | -50.6% |
| Current assets | 29/58 | €123,802 | €42,712 | -€81,090 | -65.5% |
| Stocks and contracts in progress | 3 | €0 | €25,000 | +€25,000 | |
| Contracts in progress | 37 | €0 | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €25,889 | €17,712 | -€8,178 | -31.6% |
| Trade receivables | 40 | €23,512 | €15,342 | -€8,169 | -34.7% |
| Other amounts receivable | 41 | €2,377 | €2,369 | -€8 | -0.4% |
| Cash at bank and in hand | 54/58 | €97,913 | €0 | -€97,913 | -100% |
| Total equity and liabilities | 10/49 | €296,563 | €244,631 | -€51,931 | -17.5% |
| Equity | 10/15 | €70,809 | €63,529 | -€7,280 | -10.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €69,809 | €64,315 | -€5,494 | -7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €69,809 | €64,315 | -€5,494 | -7.9% |
| Profit (loss) carried forward | 14 | - | -€1,786 | -€1,786 | |
| Amounts payable | 17/49 | €225,754 | €181,103 | -€44,651 | -19.8% |
| Amounts payable after more than one year | 17 | €96,847 | €90,505 | -€6,342 | -6.5% |
| Financial debts | 170/4 | €96,847 | €90,505 | -€6,342 | -6.5% |
| Amounts payable within one year | 42/48 | €128,520 | €90,198 | -€38,322 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €17,912 | €6,342 | -€11,570 | -64.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €29,104 | €26,344 | -€2,760 | -9.5% |
| Suppliers | 440/4 | €29,104 | €26,344 | -€2,760 | -9.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,719 | €7,261 | +€4,543 | +167% |
| Taxes | 450/3 | €2,719 | €7,261 | +€4,543 | +167% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €78,786 | €50,251 | -€28,535 | -36.2% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,726 | €21,509 | +€4,783 | +28.6% |
| Other operating charges | 640/8 | €837 | €635 | -€202 | -24.1% |
| Gross operating margin | 9900 | €28,530 | €19,571 | -€8,958 | -31.4% |
| Operating profit (loss) | 9901 | €10,967 | -€2,573 | -€13,539 | |
| Financial income | 75/76B | €2 | €18 | +€16 | +741% |
| Recurring financial income | 75 | €2 | €18 | +€16 | +741% |
| Financial charges | 65/66B | €5,439 | €4,594 | -€845 | -15.5% |
| Recurring financial charges | 65 | €5,439 | €4,594 | -€845 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €5,530 | -€7,149 | -€12,679 | |
| Income taxes | 67/77 | €135 | €131 | -€5 | -3.4% |
| Profit (loss) for the period | 9904 | €5,394 | -€7,280 | -€12,674 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,394 | -€7,280 | -€12,674 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.