BIG RODI: 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.
BIG RODI
Largest movements
- Cash +€50,353
up €50,353 (+627%), from €8,032 to €58,385
mainly Net result for the year (+€49,011) and Depreciation (+€13,805)
- Tangible fixed assets -€13,805
down €13,805 (-37.7%), from €36,611 to €22,806
of which Plant, machinery and equipment: -€10,605
- Profit (loss) carried forward +€49,011
up €49,011, from -€12,425 to €36,586
- Tax, wage and social debts -€25,328
down €25,328 (-41.1%), from €61,572 to €36,244
of which Remuneration and social security: -€33,579
- Trade debts +€9,853
up €9,853 (+51.2%), from €19,243 to €29,097
- Other debts +€3,452
up €3,452 (+100.0%), from €3,452 to €6,904
- Current portion of long-term debt -€2,065
no longer reported in 2025 (was €2,065)
- Staff costs -€38,996
down €38,996 (-16.1%), from €242,784 to €203,789
- Gross operating margin -€23,592
down €23,592 (-7.8%), from €301,035 to €277,444
- Taxes +€5,009
up €5,009 (+1,488%), from €337 to €5,346
- Other operating charges -€4,802
down €4,802 (-50.5%), from €9,502 to €4,700
- Financial charges -€4,057
down €4,057 (-45.3%), from €8,961 to €4,905
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 | €92,895 | €128,693 | +€35,798 | +38.5% |
| Fixed assets | 21/28 | €37,111 | €23,306 | -€13,805 | -37.2% |
| Tangible fixed assets | 22/27 | €36,611 | €22,806 | -€13,805 | -37.7% |
| Plant, machinery and equipment | 23 | €22,670 | €12,065 | -€10,605 | -46.8% |
| Leasing and similar rights | 25 | €5,007 | €5,007 | = | 0.0% |
| Other tangible fixed assets | 26 | €8,933 | €5,733 | -€3,200 | -35.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €55,784 | €105,388 | +€49,603 | +88.9% |
| Stocks and contracts in progress | 3 | €16,832 | €16,587 | -€245 | -1.5% |
| Stocks | 30/36 | €16,832 | €16,587 | -€245 | -1.5% |
| Amounts receivable within one year | 40/41 | €27,190 | €27,017 | -€173 | -0.6% |
| Trade receivables | 40 | €25,442 | €24,687 | -€755 | -3.0% |
| Other amounts receivable | 41 | €1,748 | €2,330 | +€582 | +33.3% |
| Cash at bank and in hand | 54/58 | €8,032 | €58,385 | +€50,353 | +627% |
| Deferred charges and accrued income | 490/1 | €3,730 | €3,398 | -€331 | -8.9% |
| Total equity and liabilities | 10/49 | €92,895 | €128,693 | +€35,798 | +38.5% |
| Equity | 10/15 | €6,562 | €55,574 | +€49,011 | +747% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €387 | €387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €387 | €387 | = | 0.0% |
| Reserves not available under the articles | 1311 | €387 | €387 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,425 | €36,586 | +€49,011 | |
| Amounts payable | 17/49 | €86,332 | €73,119 | -€13,213 | -15.3% |
| Amounts payable within one year | 42/48 | €86,332 | €72,244 | -€14,088 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €2,065 | - | -€2,065 | |
| Trade debts | 44 | €19,243 | €29,097 | +€9,853 | +51.2% |
| Suppliers | 440/4 | €19,243 | €29,097 | +€9,853 | +51.2% |
| Taxes, remuneration and social security | 45 | €61,572 | €36,244 | -€25,328 | -41.1% |
| Taxes | 450/3 | €3,073 | €11,324 | +€8,251 | +269% |
| Remuneration and social security | 454/9 | €58,499 | €24,920 | -€33,579 | -57.4% |
| Other amounts payable | 47/48 | €3,452 | €6,904 | +€3,452 | +100.0% |
| Accrued charges and deferred income | 492/3 | - | €875 | +€875 | |
| Remuneration, social security and pensions | 62 | €242,784 | €203,789 | -€38,996 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,879 | €13,805 | -€1,074 | -7.2% |
| Other operating charges | 640/8 | €9,502 | €4,700 | -€4,802 | -50.5% |
| Gross operating margin | 9900 | €301,035 | €277,444 | -€23,592 | -7.8% |
| Operating profit (loss) | 9901 | €33,870 | €55,150 | +€21,280 | +62.8% |
| Financial income | 75/76B | €4,343 | €4,111 | -€232 | -5.3% |
| Recurring financial income | 75 | €4,343 | €4,111 | -€232 | -5.3% |
| Financial charges | 65/66B | €8,961 | €4,905 | -€4,057 | -45.3% |
| Recurring financial charges | 65 | €8,961 | €4,905 | -€4,057 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €29,252 | €54,357 | +€25,105 | +85.8% |
| Income taxes | 67/77 | €337 | €5,346 | +€5,009 | +1,488% |
| Profit (loss) for the period | 9904 | €28,915 | €49,011 | +€20,097 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,915 | €49,011 | +€20,097 | +69.5% |
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 16 October 2026 via checked.be.