LE ROI NU: what changed
Two financial 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.
LE ROI NU
Largest movements
- Receivables within one year +€34,695
up €34,695 (+322%), from €10,765 to €45,460
of which Trade receivables: +€34,695
- Cash +€14,849
up €14,849 (+19.7%), from €75,353 to €90,202
mainly Advances received (+€30,381) and Net result for the year (+€11,933)
- Advances received +€30,381
new in 2025: €30,381
- Profit (loss) carried forward +€10,267
up €10,267 (+86.8%), from €11,830 to €22,097
- Tax, wage and social debts +€3,828
up €3,828 (+1,958%), from €196 to €4,023
- Other debts +€3,432
up €3,432 (+4.9%), from €69,449 to €72,881
- Gross operating margin +€24,293
up €24,293, from -€8,234 to €16,059
- Other operating charges +€2,171
up €2,171 (+481%), from €451 to €2,622
- Taxes +€867
up €867, from -€162 to €704
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.
Derived cash bridge
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 | €90,274 | €138,928 | +€48,654 | +53.9% |
| Fixed assets | 21/28 | €1,808 | €1,171 | -€637 | -35.2% |
| Tangible fixed assets | 22/27 | €1,808 | €1,171 | -€637 | -35.2% |
| Furniture and vehicles | 24 | €1,808 | €1,171 | -€637 | -35.2% |
| Current assets | 29/58 | €88,466 | €137,757 | +€49,291 | +55.7% |
| Stocks and contracts in progress | 3 | €2,349 | €2,096 | -€253 | -10.8% |
| Stocks | 30/36 | €2,349 | €2,096 | -€253 | -10.8% |
| Amounts receivable within one year | 40/41 | €10,765 | €45,460 | +€34,695 | +322% |
| Trade receivables | 40 | €9,012 | €43,707 | +€34,695 | +385% |
| Other amounts receivable | 41 | €1,753 | €1,753 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €75,353 | €90,202 | +€14,849 | +19.7% |
| Total equity and liabilities | 10/49 | €90,274 | €138,928 | +€48,654 | +53.9% |
| Equity | 10/15 | €18,159 | €28,426 | +€10,267 | +56.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €129 | €129 | = | 0.0% |
| Distributable reserves | 133 | €129 | €129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,830 | €22,097 | +€10,267 | +86.8% |
| Amounts payable | 17/49 | €72,115 | €110,502 | +€38,387 | +53.2% |
| Amounts payable within one year | 42/48 | €72,115 | €109,802 | +€37,687 | +52.3% |
| Trade debts | 44 | €2,470 | €2,517 | +€47 | +1.9% |
| Suppliers | 440/4 | €2,470 | €2,517 | +€47 | +1.9% |
| Advances received on contracts in progress | 46 | - | €30,381 | +€30,381 | |
| Taxes, remuneration and social security | 45 | €196 | €4,023 | +€3,828 | +1,958% |
| Taxes | 450/3 | €196 | €4,023 | +€3,828 | +1,958% |
| Other amounts payable | 47/48 | €69,449 | €72,881 | +€3,432 | +4.9% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €637 | +€0 | 0.0% |
| Other operating charges | 640/8 | €451 | €2,622 | +€2,171 | +481% |
| Gross operating margin | 9900 | -€8,234 | €16,059 | +€24,293 | |
| Operating profit (loss) | 9901 | -€9,322 | €12,800 | +€22,122 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €110 | €162 | +€52 | +46.9% |
| Recurring financial charges | 65 | €110 | €162 | +€52 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,430 | €12,638 | +€22,068 | |
| Income taxes | 67/77 | -€162 | €704 | +€867 | |
| Profit (loss) for the period | 9904 | -€9,268 | €11,933 | +€21,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,268 | €11,933 | +€21,201 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.