DB RODÀ: 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.
DB RODÀ
Largest movements
- Tangible fixed assets -€18,943
down €18,943 (-22.1%), from €85,621 to €66,678
of which Plant, machinery and equipment: -€14,102
- Stocks and contracts +€4,927
up €4,927 (+90.2%), from €5,464 to €10,391
- Cash -€3,496
down €3,496 (-41.9%), from €8,335 to €4,839
mainly Accrued charges and deferred income (-€20,618) and Debts after one year (-€20,423)
- Accrued charges and deferred income -€20,618
no longer reported in 2024 (was €20,618)
- Debts after one year -€20,423
down €20,423 (-37.0%), from €55,128 to €34,705
- Profit (loss) carried forward +€18,361
up €18,361 (+46.0%), from -€39,876 to -€21,515
- Trade debts +€4,042
up €4,042 (+28.4%), from €14,229 to €18,271
- Purchases and services -€41,301
down €41,301 (-21.5%), from €192,080 to €150,779
- Turnover -€21,498
down €21,498 (-7.3%), from €295,631 to €274,133
- Gross operating margin +€19,803
up €19,803 (+19.1%), from €103,551 to €123,354
- Staff costs -€6,542
down €6,542 (-7.4%), from €88,421 to €81,879
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,884 | €81,908 | -€17,976 | -18.0% |
| Fixed assets | 21/28 | €85,621 | €66,678 | -€18,943 | -22.1% |
| Tangible fixed assets | 22/27 | €85,621 | €66,678 | -€18,943 | -22.1% |
| Plant, machinery and equipment | 23 | €71,316 | €57,214 | -€14,102 | -19.8% |
| Furniture and vehicles | 24 | €3,843 | €2,492 | -€1,351 | -35.2% |
| Leasing and similar rights | 25 | €10,462 | €6,972 | -€3,490 | -33.4% |
| Current assets | 29/58 | €14,263 | €15,230 | +€967 | +6.8% |
| Stocks and contracts in progress | 3 | €5,464 | €10,391 | +€4,927 | +90.2% |
| Stocks | 30/36 | €5,464 | €10,391 | +€4,927 | +90.2% |
| Amounts receivable within one year | 40/41 | €464 | - | -€464 | |
| Trade receivables | 40 | €464 | - | -€464 | |
| Cash at bank and in hand | 54/58 | €8,335 | €4,839 | -€3,496 | -41.9% |
| Total equity and liabilities | 10/49 | €99,884 | €81,908 | -€17,976 | -18.0% |
| Equity | 10/15 | -€19,876 | -€1,515 | +€18,361 | +92.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,876 | -€21,515 | +€18,361 | +46.0% |
| Amounts payable | 17/49 | €119,760 | €83,423 | -€36,337 | -30.3% |
| Amounts payable after more than one year | 17 | €55,128 | €34,705 | -€20,423 | -37.0% |
| Financial debts | 170/4 | €55,128 | €34,705 | -€20,423 | -37.0% |
| Amounts payable within one year | 42/48 | €44,014 | €48,718 | +€4,704 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €19,902 | €19,912 | +€10 | +0.1% |
| Trade debts | 44 | €14,229 | €18,271 | +€4,042 | +28.4% |
| Suppliers | 440/4 | €14,229 | €18,271 | +€4,042 | +28.4% |
| Taxes, remuneration and social security | 45 | €9,564 | €10,535 | +€971 | +10.2% |
| Taxes | 450/3 | €1,692 | €3,627 | +€1,935 | +114.4% |
| Remuneration and social security | 454/9 | €7,872 | €6,908 | -€964 | -12.2% |
| Other amounts payable | 47/48 | €319 | - | -€319 | |
| Accrued charges and deferred income | 492/3 | €20,618 | - | -€20,618 | |
| Turnover | 70 | €295,631 | €274,133 | -€21,498 | -7.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €192,080 | €150,779 | -€41,301 | -21.5% |
| Remuneration, social security and pensions | 62 | €88,421 | €81,879 | -€6,542 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,848 | €18,943 | +€95 | +0.5% |
| Other operating charges | 640/8 | €1,069 | €1,780 | +€711 | +66.5% |
| Gross operating margin | 9900 | €103,551 | €123,354 | +€19,803 | +19.1% |
| Operating profit (loss) | 9901 | -€4,787 | €20,752 | +€25,539 | |
| Financial charges | 65/66B | €3,362 | €2,391 | -€971 | -28.9% |
| Recurring financial charges | 65 | €3,362 | €2,391 | -€971 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,149 | €18,361 | +€26,510 | |
| Profit (loss) for the period | 9904 | -€8,149 | €18,361 | +€26,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,149 | €18,361 | +€26,510 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.