LA ROER SRL: what changed
LA ROER SRL
Largest movements
- Cash -€8,891
down €8,891 (-76.6%), from €11,612 to €2,722
mainly Net result for the year (-€13,493) and Other debts (-€11,929)
- Intangible fixed assets -€2,400
down €2,400 (-28.5%), from €8,416 to €6,016
- Stocks and contracts +€1,909
up €1,909 (+101%), from €1,882 to €3,791
- Tangible fixed assets -€1,500
down €1,500 (-60.2%), from €2,490 to €990
of which Furniture and vehicles: -€1,500
- Receivables within one year +€730
up €730 (+6.0%), from €12,153 to €12,883
of which Trade receivables: +€1,447
- Trade debts +€14,767
up €14,767 (+76.1%), from €19,410 to €34,177
- Profit (loss) carried forward -€13,493
down €13,493, from €1,649 to -€11,844
- Other debts -€11,929
down €11,929 (-100%), from €11,929 to €0
- Gross operating margin -€33,538
down €33,538, from €24,897 to -€8,641
- Taxes -€1,154
down €1,154, from €1,136 to -€18
- Financial income +€269
up €269 (+1,318%), from €20 to €289
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 | €37,124 | €26,452 | -€10,672 | -28.7% |
| Fixed assets | 21/28 | €10,907 | €7,007 | -€3,900 | -35.8% |
| Intangible fixed assets | 21 | €8,416 | €6,016 | -€2,400 | -28.5% |
| Tangible fixed assets | 22/27 | €2,490 | €990 | -€1,500 | -60.2% |
| Furniture and vehicles | 24 | €2,490 | €990 | -€1,500 | -60.2% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €26,217 | €19,445 | -€6,772 | -25.8% |
| Stocks and contracts in progress | 3 | €1,882 | €3,791 | +€1,909 | +101% |
| Stocks | 30/36 | €1,882 | €3,791 | +€1,909 | +101% |
| Amounts receivable within one year | 40/41 | €12,153 | €12,883 | +€730 | +6.0% |
| Trade receivables | 40 | €9,462 | €10,909 | +€1,447 | +15.3% |
| Other amounts receivable | 41 | €2,691 | €1,974 | -€717 | -26.6% |
| Cash at bank and in hand | 54/58 | €11,612 | €2,722 | -€8,891 | -76.6% |
| Deferred charges and accrued income | 490/1 | €570 | €50 | -€520 | -91.3% |
| Total equity and liabilities | 10/49 | €37,124 | €26,452 | -€10,672 | -28.7% |
| Equity | 10/15 | €4,649 | -€8,844 | -€13,493 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,649 | -€11,844 | -€13,493 | |
| Amounts payable | 17/49 | €32,475 | €35,296 | +€2,821 | +8.7% |
| Amounts payable within one year | 42/48 | €32,475 | €35,296 | +€2,821 | +8.7% |
| Trade debts | 44 | €19,410 | €34,177 | +€14,767 | +76.1% |
| Suppliers | 440/4 | €19,410 | €34,177 | +€14,767 | +76.1% |
| Taxes, remuneration and social security | 45 | €1,136 | €1,118 | -€18 | -1.5% |
| Taxes | 450/3 | €1,136 | €1,118 | -€18 | -1.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,929 | €0 | -€11,929 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,900 | €3,900 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €820 | €912 | +€92 | +11.2% |
| Gross operating margin | 9900 | €24,897 | -€8,641 | -€33,538 | |
| Operating profit (loss) | 9901 | €20,177 | -€13,452 | -€33,630 | |
| Financial income | 75/76B | €20 | €289 | +€269 | +1,318% |
| Recurring financial income | 75 | €20 | €289 | +€269 | +1,318% |
| Financial charges | 65/66B | €390 | €347 | -€43 | -11.0% |
| Recurring financial charges | 65 | €390 | €347 | -€43 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €19,808 | -€13,511 | -€33,318 | |
| Income taxes | 67/77 | €1,136 | -€18 | -€1,154 | |
| Profit (loss) for the period | 9904 | €18,672 | -€13,493 | -€32,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,672 | -€13,493 | -€32,165 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.