RONOMA: 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.
RONOMA
Largest movements
- Receivables within one year -€25,891
down €25,891 (-52.1%), from €49,737 to €23,846
of which Trade receivables: -€26,114
- Tangible fixed assets -€12,086
down €12,086 (-58.6%), from €20,628 to €8,543
- Trade debts -€29,485
down €29,485 (-60.5%), from €48,774 to €19,289
- Other debts +€9,840
up €9,840 (+57.1%), from €17,222 to €27,062
- Debts after one year -€6,639
no longer reported in 2025 (was €6,639)
- Tax, wage and social debts -€4,688
down €4,688 (-97.2%), from €4,820 to €133
- Current portion of long-term debt -€4,580
down €4,580 (-40.8%), from €11,219 to €6,639
- Gross operating margin +€3,220
up €3,220 (+40.8%), from €7,883 to €11,102
- Financial charges -€207
down €207 (-32.9%), from €630 to €423
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 | €71,419 | €33,826 | -€37,593 | -52.6% |
| Fixed assets | 21/28 | €20,628 | €8,543 | -€12,086 | -58.6% |
| Tangible fixed assets | 22/27 | €20,628 | €8,543 | -€12,086 | -58.6% |
| Furniture and vehicles | 24 | €20,628 | €8,543 | -€12,086 | -58.6% |
| Current assets | 29/58 | €50,790 | €25,283 | -€25,507 | -50.2% |
| Amounts receivable within one year | 40/41 | €49,737 | €23,846 | -€25,891 | -52.1% |
| Trade receivables | 40 | €49,737 | €23,623 | -€26,114 | -52.5% |
| Other amounts receivable | 41 | - | €223 | +€223 | |
| Cash at bank and in hand | 54/58 | €1,054 | €1,437 | +€384 | +36.4% |
| Total equity and liabilities | 10/49 | €71,419 | €33,826 | -€37,593 | -52.6% |
| Equity | 10/15 | -€17,255 | -€19,297 | -€2,041 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,715 | -€39,757 | -€2,041 | -5.4% |
| Amounts payable | 17/49 | €88,674 | €53,122 | -€35,552 | -40.1% |
| Amounts payable after more than one year | 17 | €6,639 | - | -€6,639 | |
| Financial debts | 170/4 | €6,639 | - | -€6,639 | |
| Amounts payable within one year | 42/48 | €82,035 | €53,122 | -€28,913 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €11,219 | €6,639 | -€4,580 | -40.8% |
| Trade debts | 44 | €48,774 | €19,289 | -€29,485 | -60.5% |
| Suppliers | 440/4 | €48,774 | €19,289 | -€29,485 | -60.5% |
| Taxes, remuneration and social security | 45 | €4,820 | €133 | -€4,688 | -97.2% |
| Taxes | 450/3 | €4,820 | €133 | -€4,688 | -97.2% |
| Other amounts payable | 47/48 | €17,222 | €27,062 | +€9,840 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,086 | €12,086 | = | 0.0% |
| Other operating charges | 640/8 | €488 | €503 | +€14 | +2.9% |
| Gross operating margin | 9900 | €7,883 | €11,102 | +€3,220 | +40.8% |
| Operating profit (loss) | 9901 | -€4,691 | -€1,486 | +€3,205 | +68.3% |
| Financial charges | 65/66B | €630 | €423 | -€207 | -32.9% |
| Recurring financial charges | 65 | €630 | €423 | -€207 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,321 | -€1,909 | +€3,412 | +64.1% |
| Income taxes | 67/77 | €155 | €133 | -€23 | -14.7% |
| Profit (loss) for the period | 9904 | -€5,476 | -€2,041 | +€3,435 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,476 | -€2,041 | +€3,435 | +62.7% |
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 10 October 2026 via checked.be.