Ronse Eva: 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.
Ronse Eva
Largest movements
- Tangible fixed assets +€67,497
up €67,497 (+103%), from €65,387 to €132,885
of which Furniture and vehicles: +€70,068
- Cash +€20,085
up €20,085 (+35.2%), from €57,129 to €77,213
mainly Depreciation (+€38,895) and Net result for the year (+€27,906)
- Intangible fixed assets -€11,500
down €11,500 (-50.0%), from €23,000 to €11,500
- Stocks and contracts +€6,130
up €6,130 (+29.2%), from €21,011 to €27,141
- Reserves +€27,906
up €27,906 (+19.1%), from €145,740 to €173,646
of which Distributable reserves: +€27,906
- Debts after one year +€26,633
new in 2025: €26,633
- Trade debts +€14,259
up €14,259 (+109%), from €13,101 to €27,360
- Current portion of long-term debt +€12,121
new in 2025: €12,121
- Gross operating margin +€41,170
up €41,170 (+46.8%), from €87,989 to €129,159
- Depreciation +€12,540
up €12,540 (+47.6%), from €26,355 to €38,895
- Taxes +€5,940
up €5,940 (+151%), from €3,921 to €9,861
- Staff costs +€3,067
up €3,067 (+6.6%), from €46,238 to €49,305
- Financial charges +€1,846
up €1,846 (+199%), from €927 to €2,773
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 | €187,736 | €271,525 | +€83,789 | +44.6% |
| Fixed assets | 21/28 | €88,387 | €144,385 | +€55,997 | +63.4% |
| Intangible fixed assets | 21 | €23,000 | €11,500 | -€11,500 | -50.0% |
| Tangible fixed assets | 22/27 | €65,387 | €132,885 | +€67,497 | +103% |
| Land and buildings | 22 | €13,490 | €10,792 | -€2,698 | -20.0% |
| Plant, machinery and equipment | 23 | €45,020 | €45,147 | +€127 | +0.3% |
| Furniture and vehicles | 24 | €6,877 | €76,946 | +€70,068 | +1,019% |
| Current assets | 29/58 | €99,349 | €127,141 | +€27,792 | +28.0% |
| Stocks and contracts in progress | 3 | €21,011 | €27,141 | +€6,130 | +29.2% |
| Stocks | 30/36 | €21,011 | €27,141 | +€6,130 | +29.2% |
| Amounts receivable within one year | 40/41 | €19,989 | €19,008 | -€981 | -4.9% |
| Trade receivables | 40 | €6,920 | €800 | -€6,120 | -88.4% |
| Other amounts receivable | 41 | €13,069 | €18,208 | +€5,139 | +39.3% |
| Cash at bank and in hand | 54/58 | €57,129 | €77,213 | +€20,085 | +35.2% |
| Deferred charges and accrued income | 490/1 | €1,220 | €3,778 | +€2,558 | +210% |
| Total equity and liabilities | 10/49 | €187,736 | €271,525 | +€83,789 | +44.6% |
| Equity | 10/15 | €164,340 | €192,246 | +€27,906 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,740 | €173,646 | +€27,906 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €143,880 | €171,786 | +€27,906 | +19.4% |
| Amounts payable | 17/49 | €23,396 | €79,279 | +€55,883 | +239% |
| Amounts payable after more than one year | 17 | - | €26,633 | +€26,633 | |
| Financial debts | 170/4 | - | €26,633 | +€26,633 | |
| Amounts payable within one year | 42/48 | €23,396 | €52,646 | +€29,250 | +125% |
| Current portion of amounts payable after more than one year | 42 | - | €12,121 | +€12,121 | |
| Trade debts | 44 | €13,101 | €27,360 | +€14,259 | +109% |
| Suppliers | 440/4 | €13,101 | €27,360 | +€14,259 | +109% |
| Taxes, remuneration and social security | 45 | €9,521 | €12,117 | +€2,596 | +27.3% |
| Taxes | 450/3 | €29 | €1,351 | +€1,322 | +4,585% |
| Remuneration and social security | 454/9 | €9,492 | €10,765 | +€1,273 | +13.4% |
| Other amounts payable | 47/48 | €774 | €1,048 | +€275 | +35.5% |
| Remuneration, social security and pensions | 62 | €46,238 | €49,305 | +€3,067 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,355 | €38,895 | +€12,540 | +47.6% |
| Other operating charges | 640/8 | €762 | €419 | -€343 | -45.0% |
| Gross operating margin | 9900 | €87,989 | €129,159 | +€41,170 | +46.8% |
| Operating profit (loss) | 9901 | €14,635 | €40,540 | +€25,905 | +177% |
| Financial charges | 65/66B | €927 | €2,773 | +€1,846 | +199% |
| Recurring financial charges | 65 | €927 | €2,773 | +€1,846 | +199% |
| Profit (loss) for the period before taxes | 9903 | €13,707 | €37,767 | +€24,060 | +176% |
| Income taxes | 67/77 | €3,921 | €9,861 | +€5,940 | +151% |
| Profit (loss) for the period | 9904 | €9,786 | €27,906 | +€18,120 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €9,786 | €27,906 | +€18,120 | +185% |
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 27 October 2026 via checked.be.