VAN dEN BERGE RONNY: 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.
VAN dEN BERGE RONNY
Largest movements
- Receivables within one year +€33,539
up €33,539 (+263%), from €12,775 to €46,313
of which Other amounts receivable: +€17,555
- Tangible fixed assets -€890
down €890 (-62.9%), from €1,416 to €526
of which Leasing and similar rights: -€725
- Deferred charges and accrued income +€622
up €622 (+55.9%), from €1,112 to €1,734
- Short-term financial debts +€10,203
up €10,203 (+77.4%), from €13,184 to €23,387
- Debts after one year +€8,264
new in 2025: €8,264
- Current portion of long-term debt +€6,028
new in 2025: €6,028
- Trade debts +€4,336
up €4,336 (+51.9%), from €8,362 to €12,698
- Tax, wage and social debts +€2,268
up €2,268 (+35.1%), from €6,459 to €8,727
of which Remuneration and social security: +€1,559
- Staff costs -€41,157
down €41,157 (-82.8%), from €49,730 to €8,573
- Gross operating margin -€13,973
down €13,973 (-40.6%), from €34,452 to €20,479
- Financial charges +€1,362
up €1,362 (+20.9%), from €6,526 to €7,888
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 | €15,303 | €48,573 | +€33,270 | +217% |
| Fixed assets | 21/28 | €1,416 | €526 | -€890 | -62.9% |
| Tangible fixed assets | 22/27 | €1,416 | €526 | -€890 | -62.9% |
| Plant, machinery and equipment | 23 | €641 | €476 | -€165 | -25.8% |
| Leasing and similar rights | 25 | €775 | €50 | -€725 | -93.6% |
| Current assets | 29/58 | €13,887 | €48,048 | +€34,161 | +246% |
| Amounts receivable within one year | 40/41 | €12,775 | €46,313 | +€33,539 | +263% |
| Trade receivables | 40 | €3,521 | €19,504 | +€15,983 | +454% |
| Other amounts receivable | 41 | €9,254 | €26,809 | +€17,555 | +190% |
| Deferred charges and accrued income | 490/1 | €1,112 | €1,734 | +€622 | +55.9% |
| Total equity and liabilities | 10/49 | €15,303 | €48,573 | +€33,270 | +217% |
| Equity | 10/15 | -€12,702 | -€10,531 | +€2,171 | +17.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,381 | €8,381 | = | 0.0% |
| Distributable reserves | 133 | €8,381 | €8,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,083 | -€21,912 | +€2,171 | +9.0% |
| Amounts payable | 17/49 | €28,005 | €59,104 | +€31,099 | +111% |
| Amounts payable after more than one year | 17 | - | €8,264 | +€8,264 | |
| Financial debts | 170/4 | - | €8,264 | +€8,264 | |
| Amounts payable within one year | 42/48 | €28,005 | €50,840 | +€22,835 | +81.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,028 | +€6,028 | |
| Financial debts | 43 | €13,184 | €23,387 | +€10,203 | +77.4% |
| Credit institutions | 430/8 | €13,184 | €23,387 | +€10,203 | +77.4% |
| Trade debts | 44 | €8,362 | €12,698 | +€4,336 | +51.9% |
| Suppliers | 440/4 | €8,362 | €12,698 | +€4,336 | +51.9% |
| Taxes, remuneration and social security | 45 | €6,459 | €8,727 | +€2,268 | +35.1% |
| Taxes | 450/3 | €4,054 | €4,763 | +€709 | +17.5% |
| Remuneration and social security | 454/9 | €2,405 | €3,964 | +€1,559 | +64.8% |
| Non-recurring operating income | 76A | - | €363 | +€363 | |
| Remuneration, social security and pensions | 62 | €49,730 | €8,573 | -€41,157 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €890 | = | 0.0% |
| Other operating charges | 640/8 | €1,979 | €1,824 | -€155 | -7.8% |
| Gross operating margin | 9900 | €34,452 | €20,479 | -€13,973 | -40.6% |
| Operating profit (loss) | 9901 | -€18,147 | €9,192 | +€27,340 | |
| Financial income | 75/76B | €715 | €995 | +€280 | +39.2% |
| Recurring financial income | 75 | €715 | €995 | +€280 | +39.2% |
| Financial charges | 65/66B | €6,526 | €7,888 | +€1,362 | +20.9% |
| Recurring financial charges | 65 | €6,526 | €7,888 | +€1,362 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,958 | €2,300 | +€26,258 | |
| Income taxes | 67/77 | €125 | €129 | +€4 | +3.3% |
| Profit (loss) for the period | 9904 | -€24,083 | €2,171 | +€26,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,083 | €2,171 | +€26,254 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.