ROUNGNAK-GROUP: 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.
ROUNGNAK-GROUP
Largest movements
- Tangible fixed assets -€7,045
down €7,045 (-45.2%), from €15,590 to €8,545
- Cash -€6,247
down €6,247 (-34.3%), from €18,220 to €11,974
mainly Trade debts (-€20,884) and Other debts (-€7,113)
- Receivables within one year -€5,413
down €5,413 (-5.0%), from €107,450 to €102,036
of which Trade receivables: -€7,437
- Trade debts -€20,884
down €20,884 (-70.0%), from €29,826 to €8,941
- Other debts -€7,113
down €7,113 (-14.7%), from €48,489 to €41,376
- Profit (loss) carried forward +€6,481
up €6,481 (+7.5%), from €86,861 to €93,342
- Tax, wage and social debts +€3,810
up €3,810 (+5.9%), from €64,985 to €68,795
of which Remuneration and social security: +€20,222
- Gross operating margin -€21,873
down €21,873 (-8.2%), from €266,412 to €244,540
- Staff costs -€18,092
down €18,092 (-7.5%), from €241,141 to €223,049
- Depreciation +€6,074
up €6,074 (+127%), from €4,800 to €10,874
- Taxes -€2,857
down €2,857 (-48.8%), from €5,850 to €2,993
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 | €248,760 | €231,054 | -€17,706 | -7.1% |
| Fixed assets | 21/28 | €123,090 | €116,045 | -€7,045 | -5.7% |
| Intangible fixed assets | 21 | €107,500 | €107,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,590 | €8,545 | -€7,045 | -45.2% |
| Plant, machinery and equipment | 23 | €15,590 | €8,545 | -€7,045 | -45.2% |
| Current assets | 29/58 | €125,670 | €115,009 | -€10,661 | -8.5% |
| Amounts receivable within one year | 40/41 | €107,450 | €102,036 | -€5,413 | -5.0% |
| Trade receivables | 40 | €107,450 | €100,013 | -€7,437 | -6.9% |
| Other amounts receivable | 41 | - | €2,023 | +€2,023 | |
| Cash at bank and in hand | 54/58 | €18,220 | €11,974 | -€6,247 | -34.3% |
| Deferred charges and accrued income | 490/1 | - | €999 | +€999 | |
| Total equity and liabilities | 10/49 | €248,760 | €231,054 | -€17,706 | -7.1% |
| Equity | 10/15 | €105,461 | €111,942 | +€6,481 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €86,861 | €93,342 | +€6,481 | +7.5% |
| Amounts payable | 17/49 | €143,299 | €119,113 | -€24,187 | -16.9% |
| Amounts payable within one year | 42/48 | €143,299 | €119,113 | -€24,187 | -16.9% |
| Trade debts | 44 | €29,826 | €8,941 | -€20,884 | -70.0% |
| Suppliers | 440/4 | €29,826 | €8,941 | -€20,884 | -70.0% |
| Taxes, remuneration and social security | 45 | €64,985 | €68,795 | +€3,810 | +5.9% |
| Taxes | 450/3 | €21,415 | €5,003 | -€16,412 | -76.6% |
| Remuneration and social security | 454/9 | €43,569 | €63,792 | +€20,222 | +46.4% |
| Other amounts payable | 47/48 | €48,489 | €41,376 | -€7,113 | -14.7% |
| Remuneration, social security and pensions | 62 | €241,141 | €223,049 | -€18,092 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,800 | €10,874 | +€6,074 | +127% |
| Other operating charges | 640/8 | €684 | €1,022 | +€339 | +49.5% |
| Gross operating margin | 9900 | €266,412 | €244,540 | -€21,873 | -8.2% |
| Operating profit (loss) | 9901 | €19,788 | €9,595 | -€10,193 | -51.5% |
| Financial income | 75/76B | €2,000 | €18 | -€1,982 | -99.1% |
| Recurring financial income | 75 | €2,000 | €18 | -€1,982 | -99.1% |
| Financial charges | 65/66B | €321 | €139 | -€182 | -56.6% |
| Recurring financial charges | 65 | €321 | €139 | -€182 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €21,467 | €9,474 | -€11,993 | -55.9% |
| Income taxes | 67/77 | €5,850 | €2,993 | -€2,857 | -48.8% |
| Profit (loss) for the period | 9904 | €15,617 | €6,481 | -€9,136 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,617 | €6,481 | -€9,136 | -58.5% |
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 31 October 2026 via checked.be.