studio de Ronners BE: 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.
studio de Ronners BE
Largest movements
- Cash +€27,731
up €27,731 (+55.9%), from €49,641 to €77,372
mainly Net result for the year (+€16,846) and Receivables within one year (+€10,635)
- Receivables within one year -€10,635
down €10,635 (-54.5%), from €19,528 to €8,893
of which Trade receivables: -€8,778
- Tangible fixed assets -€2,312
down €2,312 (-44.8%), from €5,159 to €2,846
- Reserves +€16,846
up €16,846 (+28.3%), from €59,511 to €76,357
- Debts after one year -€5,000
down €5,000 (-100%), from €5,000 to €0
- Tax, wage and social debts +€2,659
up €2,659 (+47.9%), from €5,549 to €8,208
of which Taxes: +€2,388
- Gross operating margin -€15,076
down €15,076 (-18.4%), from €81,899 to €66,823
- Taxes -€3,552
down €3,552 (-41.6%), from €8,538 to €4,986
- Staff costs +€3,294
up €3,294 (+8.5%), from €38,835 to €42,129
- Depreciation +€1,268
up €1,268 (+121%), from €1,045 to €2,312
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 | €75,289 | €90,075 | +€14,786 | +19.6% |
| Fixed assets | 21/28 | €5,947 | €3,634 | -€2,312 | -38.9% |
| Tangible fixed assets | 22/27 | €5,159 | €2,846 | -€2,312 | -44.8% |
| Plant, machinery and equipment | 23 | €5,159 | €2,846 | -€2,312 | -44.8% |
| Financial fixed assets | 28 | €788 | €788 | = | 0.0% |
| Current assets | 29/58 | €69,343 | €86,441 | +€17,099 | +24.7% |
| Amounts receivable within one year | 40/41 | €19,528 | €8,893 | -€10,635 | -54.5% |
| Trade receivables | 40 | €17,657 | €8,879 | -€8,778 | -49.7% |
| Other amounts receivable | 41 | €1,871 | €14 | -€1,857 | -99.2% |
| Cash at bank and in hand | 54/58 | €49,641 | €77,372 | +€27,731 | +55.9% |
| Deferred charges and accrued income | 490/1 | €173 | €175 | +€2 | +1.4% |
| Total equity and liabilities | 10/49 | €75,289 | €90,075 | +€14,786 | +19.6% |
| Equity | 10/15 | €62,511 | €79,357 | +€16,846 | +26.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,511 | €76,357 | +€16,846 | +28.3% |
| Distributable reserves | 133 | €59,511 | €76,357 | +€16,846 | +28.3% |
| Amounts payable | 17/49 | €12,779 | €10,719 | -€2,060 | -16.1% |
| Amounts payable after more than one year | 17 | €5,000 | €0 | -€5,000 | -100% |
| Financial debts | 170/4 | €5,000 | €0 | -€5,000 | -100% |
| Amounts payable within one year | 42/48 | €7,779 | €10,719 | +€2,940 | +37.8% |
| Trade debts | 44 | €2,230 | €2,511 | +€281 | +12.6% |
| Suppliers | 440/4 | €2,230 | €2,511 | +€281 | +12.6% |
| Taxes, remuneration and social security | 45 | €5,549 | €8,208 | +€2,659 | +47.9% |
| Taxes | 450/3 | €38 | €2,426 | +€2,388 | +6,282% |
| Remuneration and social security | 454/9 | €5,511 | €5,782 | +€271 | +4.9% |
| Remuneration, social security and pensions | 62 | €38,835 | €42,129 | +€3,294 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,045 | €2,312 | +€1,268 | +121% |
| Other operating charges | 640/8 | €318 | €556 | +€238 | +74.9% |
| Gross operating margin | 9900 | €81,899 | €66,823 | -€15,076 | -18.4% |
| Operating profit (loss) | 9901 | €41,701 | €21,826 | -€19,875 | -47.7% |
| Financial income | 75/76B | €3 | €47 | +€44 | +1,475% |
| Recurring financial income | 75 | €3 | €47 | +€44 | +1,475% |
| Financial charges | 65/66B | €69 | €41 | -€28 | -40.0% |
| Recurring financial charges | 65 | €69 | €41 | -€28 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €41,635 | €21,832 | -€19,803 | -47.6% |
| Income taxes | 67/77 | €8,538 | €4,986 | -€3,552 | -41.6% |
| Profit (loss) for the period | 9904 | €33,097 | €16,846 | -€16,251 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,097 | €16,846 | -€16,251 | -49.1% |
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.