DE ROEDEL: 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.
DE ROEDEL
Largest movements
- Tangible fixed assets -€4,112
down €4,112 (-11.1%), from €37,013 to €32,901
- Cash -€2,717
down €2,717 (-74.1%), from €3,665 to €948
mainly Other debts (-€14,609) and Deferred charges and accrued income (-€34)
- Other debts -€14,609
down €14,609 (-50.4%), from €29,005 to €14,396
- Reserves +€7,183
up €7,183 (+127.3%), from €5,640 to €12,823
- Gross operating margin +€13,534
up €13,534 (+416.3%), from €3,251 to €16,785
- Other operating charges +€5,025
up €5,025 (+2095.9%), from €240 to €5,264
- Financial income -€231
no longer reported in 2025 (was €231)
- Depreciation +€196
up €196 (+5.0%), from €3,916 to €4,112
- Taxes +€172
new in 2025: €172
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 | €41,431 | €34,481 | -€6,950 | -16.8% |
| Fixed assets | 21/28 | €37,013 | €32,901 | -€4,112 | -11.1% |
| Tangible fixed assets | 22/27 | €37,013 | €32,901 | -€4,112 | -11.1% |
| Land and buildings | 22 | €37,013 | €32,901 | -€4,112 | -11.1% |
| Current assets | 29/58 | €4,418 | €1,580 | -€2,838 | -64.2% |
| Amounts receivable within one year | 40/41 | €155 | - | -€155 | |
| Trade receivables | 40 | €155 | - | -€155 | |
| Cash at bank and in hand | 54/58 | €3,665 | €948 | -€2,717 | -74.1% |
| Deferred charges and accrued income | 490/1 | €598 | €633 | +€34 | +5.7% |
| Total equity and liabilities | 10/49 | €41,431 | €34,481 | -€6,950 | -16.8% |
| Equity | 10/15 | €12,308 | €19,491 | +€7,183 | +58.4% |
| Contributions | 10/11 | €6,668 | €6,668 | = | 0.0% |
| Reserves | 13 | €5,640 | €12,823 | +€7,183 | +127.3% |
| Distributable reserves | 133 | €5,640 | €12,823 | +€7,183 | +127.3% |
| Amounts payable | 17/49 | €29,123 | €14,990 | -€14,133 | -48.5% |
| Amounts payable within one year | 42/48 | €29,123 | €14,990 | -€14,133 | -48.5% |
| Trade debts | 44 | €118 | €423 | +€305 | +258.1% |
| Suppliers | 440/4 | €118 | €423 | +€305 | +258.1% |
| Taxes, remuneration and social security | 45 | - | €172 | +€172 | |
| Taxes | 450/3 | - | €172 | +€172 | |
| Other amounts payable | 47/48 | €29,005 | €14,396 | -€14,609 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €4,112 | +€196 | +5.0% |
| Other operating charges | 640/8 | €240 | €5,264 | +€5,025 | +2095.9% |
| Gross operating margin | 9900 | €3,251 | €16,785 | +€13,534 | +416.3% |
| Operating profit (loss) | 9901 | -€905 | €7,409 | +€8,313 | |
| Financial income | 75/76B | €231 | - | -€231 | |
| Recurring financial income | 75 | €231 | - | -€231 | |
| Financial charges | 65/66B | €26 | €54 | +€28 | +109.1% |
| Recurring financial charges | 65 | €26 | €54 | +€28 | +109.1% |
| Profit (loss) for the period before taxes | 9903 | -€700 | €7,354 | +€8,054 | |
| Income taxes | 67/77 | - | €172 | +€172 | |
| Profit (loss) for the period | 9904 | -€700 | €7,183 | +€7,882 | |
| Profit (loss) for the period to be appropriated | 9905 | -€700 | €7,183 | +€7,882 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.