RONNY MOORS: 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 MOORS
Largest movements
- Tangible fixed assets -€17,264
down €17,264 (-31.8%), from €54,305 to €37,040
of which Furniture and vehicles: -€9,096
- Receivables within one year +€5,126
up €5,126 (+223%), from €2,299 to €7,425
of which Trade receivables: +€5,543
- Profit (loss) carried forward -€31,023
down €31,023 (-19.9%), from -€155,548 to -€186,570
- Debts after one year +€18,270
up €18,270 (+24.1%), from €75,780 to €94,050
- Trade debts -€12,148
down €12,148 (-59.9%), from €20,294 to €8,146
- Other debts +€9,312
up €9,312 (+35.2%), from €26,436 to €35,748
- Short-term financial debts +€2,918
up €2,918 (+10.9%), from €26,891 to €29,810
- Gross operating margin +€9,883
up €9,883 (+56.4%), from -€17,535 to -€7,651
- Financial charges -€2,316
down €2,316 (-45.3%), from €5,114 to €2,799
- Depreciation +€728
up €728 (+3.9%), from €18,888 to €19,615
- Other operating charges +€456
up €456 (+90.9%), from €501 to €957
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,444 | €48,374 | -€12,070 | -20.0% |
| Fixed assets | 21/28 | €55,686 | €38,421 | -€17,264 | -31.0% |
| Tangible fixed assets | 22/27 | €54,305 | €37,040 | -€17,264 | -31.8% |
| Land and buildings | 22 | €5,684 | €3,965 | -€1,719 | -30.2% |
| Plant, machinery and equipment | 23 | €20,904 | €14,455 | -€6,449 | -30.9% |
| Furniture and vehicles | 24 | €27,717 | €18,621 | -€9,096 | -32.8% |
| Financial fixed assets | 28 | €1,381 | €1,381 | = | 0.0% |
| Current assets | 29/58 | €4,758 | €9,952 | +€5,194 | +109% |
| Amounts receivable within one year | 40/41 | €2,299 | €7,425 | +€5,126 | +223% |
| Trade receivables | 40 | €1,882 | €7,425 | +€5,543 | +294% |
| Other amounts receivable | 41 | €417 | - | -€417 | |
| Deferred charges and accrued income | 490/1 | €2,459 | €2,527 | +€68 | +2.8% |
| Total equity and liabilities | 10/49 | €60,444 | €48,374 | -€12,070 | -20.0% |
| Equity | 10/15 | -€90,159 | -€121,182 | -€31,023 | -34.4% |
| Contributions | 10/11 | €12,890 | €12,890 | = | 0.0% |
| Reserves | 13 | €52,498 | €52,498 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,639 | €31,639 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,548 | -€186,570 | -€31,023 | -19.9% |
| Amounts payable | 17/49 | €150,603 | €169,556 | +€18,953 | +12.6% |
| Amounts payable after more than one year | 17 | €75,780 | €94,050 | +€18,270 | +24.1% |
| Financial debts | 170/4 | €75,780 | €94,050 | +€18,270 | +24.1% |
| Amounts payable within one year | 42/48 | €73,622 | €75,440 | +€1,818 | +2.5% |
| Financial debts | 43 | €26,891 | €29,810 | +€2,918 | +10.9% |
| Credit institutions | 430/8 | €26,891 | €29,810 | +€2,918 | +10.9% |
| Trade debts | 44 | €20,294 | €8,146 | -€12,148 | -59.9% |
| Suppliers | 440/4 | €20,294 | €8,146 | -€12,148 | -59.9% |
| Taxes, remuneration and social security | 45 | - | €1,736 | +€1,736 | |
| Taxes | 450/3 | - | €1,736 | +€1,736 | |
| Other amounts payable | 47/48 | €26,436 | €35,748 | +€9,312 | +35.2% |
| Accrued charges and deferred income | 492/3 | €1,201 | €66 | -€1,136 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,888 | €19,615 | +€728 | +3.9% |
| Other operating charges | 640/8 | €501 | €957 | +€456 | +90.9% |
| Non-recurring operating charges | 66A | €289 | - | -€289 | |
| Gross operating margin | 9900 | -€17,535 | -€7,651 | +€9,883 | +56.4% |
| Operating profit (loss) | 9901 | -€37,213 | -€28,224 | +€8,989 | +24.2% |
| Financial income | 75/76B | €47 | €0 | -€46 | -99.9% |
| Recurring financial income | 75 | €47 | €0 | -€46 | -99.9% |
| Financial charges | 65/66B | €5,114 | €2,799 | -€2,316 | -45.3% |
| Recurring financial charges | 65 | €5,114 | €2,799 | -€2,316 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | -€42,280 | -€31,023 | +€11,258 | +26.6% |
| Profit (loss) for the period | 9904 | -€42,280 | -€31,023 | +€11,258 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,280 | -€31,023 | +€11,258 | +26.6% |
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 19 October 2026 via checked.be.