R.D.O.D.: 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.
R.D.O.D.
Largest movements
- Tangible fixed assets -€30,240
down €30,240 (-12.3%), from €245,338 to €215,098
of which Furniture and vehicles: -€23,506
- Cash +€13,853
up €13,853 (+12.7%), from €108,674 to €122,528
mainly Net result for the year (+€59,639) and Depreciation (+€33,941)
- Receivables within one year +€6,411
up €6,411 (+287%), from €2,234 to €8,646
of which Trade receivables: +€7,234
- Debts after one year -€16,078
down €16,078 (-33.0%), from €48,653 to €32,575
- Reserves +€9,009
up €9,009 (+2.8%), from €318,308 to €327,317
of which Distributable reserves: +€9,009
- Other operating charges -€4,780
down €4,780 (-52.2%), from €9,151 to €4,370
- Gross operating margin +€4,248
up €4,248 (+3.7%), from €114,771 to €119,019
- Taxes +€3,842
up €3,842 (+19.1%), from €20,144 to €23,986
- Financial income +€2,024
up €2,024 (+120%), from €1,684 to €3,707
- Financial charges -€1,971
down €1,971 (-71.4%), from €2,761 to €789
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 | €434,377 | €427,062 | -€7,315 | -1.7% |
| Fixed assets | 21/28 | €245,633 | €215,393 | -€30,240 | -12.3% |
| Tangible fixed assets | 22/27 | €245,338 | €215,098 | -€30,240 | -12.3% |
| Plant, machinery and equipment | 23 | €7,532 | €9,107 | +€1,575 | +20.9% |
| Furniture and vehicles | 24 | €85,614 | €62,108 | -€23,506 | -27.5% |
| Other tangible fixed assets | 26 | €152,192 | €143,884 | -€8,308 | -5.5% |
| Financial fixed assets | 28 | €295 | €295 | = | 0.0% |
| Current assets | 29/58 | €188,744 | €211,668 | +€22,925 | +12.1% |
| Amounts receivable after more than one year | 29 | €76,000 | €76,000 | = | 0.0% |
| Other amounts receivable | 291 | €76,000 | €76,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,234 | €8,646 | +€6,411 | +287% |
| Trade receivables | 40 | €1,412 | €8,646 | +€7,234 | +512% |
| Other amounts receivable | 41 | €822 | - | -€822 | |
| Cash at bank and in hand | 54/58 | €108,674 | €122,528 | +€13,853 | +12.7% |
| Deferred charges and accrued income | 490/1 | €1,835 | €4,495 | +€2,660 | +145% |
| Total equity and liabilities | 10/49 | €434,377 | €427,062 | -€7,315 | -1.7% |
| Equity | 10/15 | €343,318 | €352,328 | +€9,009 | +2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €318,308 | €327,317 | +€9,009 | +2.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €316,308 | €325,317 | +€9,009 | +2.8% |
| Profit (loss) carried forward | 14 | €5,011 | €5,011 | = | 0.0% |
| Amounts payable | 17/49 | €91,058 | €74,734 | -€16,324 | -17.9% |
| Amounts payable after more than one year | 17 | €48,653 | €32,575 | -€16,078 | -33.0% |
| Financial debts | 170/4 | €48,653 | €32,575 | -€16,078 | -33.0% |
| Amounts payable within one year | 42/48 | €42,405 | €42,159 | -€246 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €15,480 | €14,612 | -€868 | -5.6% |
| Trade debts | 44 | €329 | €130 | -€199 | -60.6% |
| Suppliers | 440/4 | €329 | €130 | -€199 | -60.6% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €21,164 | €22,110 | +€946 | +4.5% |
| Taxes | 450/3 | €21,164 | €22,110 | +€946 | +4.5% |
| Other amounts payable | 47/48 | €5,432 | €2,307 | -€3,125 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,655 | €33,941 | -€714 | -2.1% |
| Other operating charges | 640/8 | €9,151 | €4,370 | -€4,780 | -52.2% |
| Gross operating margin | 9900 | €114,771 | €119,019 | +€4,248 | +3.7% |
| Operating profit (loss) | 9901 | €70,965 | €80,708 | +€9,743 | +13.7% |
| Financial income | 75/76B | €1,684 | €3,707 | +€2,024 | +120% |
| Recurring financial income | 75 | €1,684 | €3,707 | +€2,024 | +120% |
| Financial charges | 65/66B | €2,761 | €789 | -€1,971 | -71.4% |
| Recurring financial charges | 65 | €2,761 | €789 | -€1,971 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €69,888 | €83,625 | +€13,738 | +19.7% |
| Income taxes | 67/77 | €20,144 | €23,986 | +€3,842 | +19.1% |
| Profit (loss) for the period | 9904 | €49,743 | €59,639 | +€9,896 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,743 | €59,639 | +€9,896 | +19.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.