CRISTIAN ROJA: what changed
CRISTIAN ROJA
Largest movements
- Cash +€21,154
up €21,154 (+20.3%), from €104,228 to €125,382
mainly Other debts (+€50,192) and Net result for the year (+€39,088)
- Receivables within one year +€12,045
up €12,045 (+112%), from €10,709 to €22,753
of which Trade receivables: +€12,014
- Other debts +€50,192
up €50,192 (+4,593%), from €1,093 to €51,285
- Tax, wage and social debts -€10,050
down €10,050 (-62.9%), from €15,971 to €5,921
- Profit (loss) carried forward -€7,971
down €7,971 (-8.3%), from €95,776 to €87,805
- Gross operating margin +€1,111
up €1,111 (+2.3%), from €49,336 to €50,446
- Depreciation -€599
down €599 (-98.4%), from €609 to €10
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,946 | €148,135 | +€33,188 | +28.9% |
| Fixed assets | 21/28 | €10 | €0 | -€10 | -100% |
| Tangible fixed assets | 22/27 | €10 | €0 | -€10 | -100% |
| Furniture and vehicles | 24 | €10 | €0 | -€10 | -100% |
| Current assets | 29/58 | €114,936 | €148,135 | +€33,198 | +28.9% |
| Amounts receivable within one year | 40/41 | €10,709 | €22,753 | +€12,045 | +112% |
| Trade receivables | 40 | €10,709 | €22,722 | +€12,014 | +112% |
| Other amounts receivable | 41 | - | €31 | +€31 | |
| Cash at bank and in hand | 54/58 | €104,228 | €125,382 | +€21,154 | +20.3% |
| Total equity and liabilities | 10/49 | €114,946 | €148,135 | +€33,188 | +28.9% |
| Equity | 10/15 | €97,776 | €89,805 | -€7,971 | -8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,776 | €87,805 | -€7,971 | -8.3% |
| Amounts payable | 17/49 | €17,170 | €58,330 | +€41,160 | +240% |
| Amounts payable within one year | 42/48 | €17,170 | €58,330 | +€41,160 | +240% |
| Trade debts | 44 | €107 | €1,125 | +€1,018 | +951% |
| Suppliers | 440/4 | €107 | €1,125 | +€1,018 | +951% |
| Taxes, remuneration and social security | 45 | €15,971 | €5,921 | -€10,050 | -62.9% |
| Taxes | 450/3 | €15,971 | €5,921 | -€10,050 | -62.9% |
| Other amounts payable | 47/48 | €1,093 | €51,285 | +€50,192 | +4,593% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €10 | -€599 | -98.4% |
| Other operating charges | 640/8 | €384 | €673 | +€288 | +75.0% |
| Gross operating margin | 9900 | €49,336 | €50,446 | +€1,111 | +2.3% |
| Operating profit (loss) | 9901 | €48,343 | €49,764 | +€1,421 | +2.9% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.6% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.6% |
| Financial charges | 65/66B | €524 | €364 | -€160 | -30.6% |
| Recurring financial charges | 65 | €524 | €364 | -€160 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €47,821 | €49,400 | +€1,579 | +3.3% |
| Income taxes | 67/77 | €10,630 | €10,312 | -€318 | -3.0% |
| Profit (loss) for the period | 9904 | €37,191 | €39,088 | +€1,897 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,191 | €39,088 | +€1,897 | +5.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.