Circ Rodini: what changed
Two fiscal 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.
Circ Rodini
Largest movements
- Tangible fixed assets +€18,591
up €18,591 (+72.7%), from €25,557 to €44,148
of which Furniture and vehicles: +€21,215
- Cash -€11,739
down €11,739 (-20.4%), from €57,547 to €45,808
mainly Investment in fixed assets (net) (-€29,416) and Debts within one year (-€938)
- Profit (loss) carried forward +€8,606
up €8,606 (+9.6%), from €89,356 to €97,962
- Gross operating margin -€35,658
down €35,658 (-64.5%), from €55,271 to €19,613
- Turnover -€35,385
down €35,385 (-38.5%), from €91,825 to €56,440
- Depreciation +€5,080
up €5,080 (+88.4%), from €5,744 to €10,825
- Purchases and services -€2,528
down €2,528 (-5.9%), from €42,804 to €40,276
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.
Cash bridge derived
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 | €90,568 | €98,236 | +€7,668 | +8.5% |
| Fixed assets | 21/28 | €25,557 | €44,148 | +€18,591 | +72.7% |
| Tangible fixed assets | 22/27 | €25,557 | €44,148 | +€18,591 | +72.7% |
| Land and buildings | 22 | €18,117 | €18,109 | -€8 | 0.0% |
| Plant, machinery and equipment | 23 | €6,362 | €3,747 | -€2,616 | -41.1% |
| Furniture and vehicles | 24 | €1,077 | €22,292 | +€21,215 | +1969.9% |
| Current assets | 29/58 | €65,011 | €54,088 | -€10,924 | -16.8% |
| Amounts receivable within one year | 40/41 | €7,464 | €7,373 | -€91 | -1.2% |
| Trade receivables | 40 | €7,314 | €6,038 | -€1,276 | -17.4% |
| Other amounts receivable | 41 | €150 | €1,336 | +€1,186 | +790.5% |
| Cash at bank and in hand | 54/58 | €57,547 | €45,808 | -€11,739 | -20.4% |
| Deferred charges and accrued income | 490/1 | - | €906 | +€906 | |
| Total equity and liabilities | 10/49 | €90,568 | €98,236 | +€7,668 | +8.5% |
| Equity | 10/15 | €89,356 | €97,962 | +€8,606 | +9.6% |
| Profit (loss) carried forward | 14 | €89,356 | €97,962 | +€8,606 | +9.6% |
| Amounts payable | 17/49 | €1,212 | €274 | -€938 | -77.4% |
| Amounts payable within one year | 42/48 | €1,212 | €274 | -€938 | -77.4% |
| Trade debts | 44 | €473 | €274 | -€199 | -42.1% |
| Suppliers | 440/4 | €473 | €274 | -€199 | -42.1% |
| Taxes, remuneration and social security | 45 | €647 | - | -€647 | |
| Taxes | 450/3 | €647 | - | -€647 | |
| Turnover | 70 | €91,825 | €56,440 | -€35,385 | -38.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €42,804 | €40,276 | -€2,528 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,744 | €10,825 | +€5,080 | +88.4% |
| Other operating charges | 640/8 | - | €109 | +€109 | |
| Gross operating margin | 9900 | €55,271 | €19,613 | -€35,658 | -64.5% |
| Operating profit (loss) | 9901 | €49,526 | €8,679 | -€40,847 | -82.5% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €67 | €73 | +€6 | +8.8% |
| Recurring financial charges | 65 | €67 | €73 | +€6 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €49,465 | €8,606 | -€40,859 | -82.6% |
| Profit (loss) for the period | 9904 | €49,465 | €8,606 | -€40,859 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,465 | €8,606 | -€40,859 | -82.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.