R.OOKA: 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.OOKA
Largest movements
- Tangible fixed assets -€5,514
down €5,514 (-15.5%), from €35,581 to €30,067
of which Furniture and vehicles: -€13,032
- Intangible fixed assets -€4,074
down €4,074 (-15.4%), from €26,412 to €22,338
- Reserves -€8,012
down €8,012 (-10.4%), from €77,228 to €69,216
of which Distributable reserves: -€8,012
- Debts after one year -€5,312
down €5,312 (-85.4%), from €6,221 to €909
- Tax, wage and social debts +€4,828
up €4,828 (+16.1%), from €29,904 to €34,733
of which Remuneration and social security: +€4,690
- Trade debts +€1,698
up €1,698 (+16.3%), from €10,447 to €12,145
- Gross operating margin +€36,904
up €36,904 (+24.8%), from €149,024 to €185,927
- Staff costs +€24,680
up €24,680 (+19.2%), from €128,664 to €153,344
- Depreciation +€2,490
up €2,490 (+11.0%), from €22,621 to €25,111
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 | €152,165 | €145,415 | -€6,750 | -4.4% |
| Fixed assets | 21/28 | €61,993 | €52,405 | -€9,588 | -15.5% |
| Intangible fixed assets | 21 | €26,412 | €22,338 | -€4,074 | -15.4% |
| Tangible fixed assets | 22/27 | €35,581 | €30,067 | -€5,514 | -15.5% |
| Plant, machinery and equipment | 23 | €7,130 | €14,649 | +€7,519 | +105% |
| Furniture and vehicles | 24 | €28,451 | €15,418 | -€13,032 | -45.8% |
| Current assets | 29/58 | €90,172 | €93,010 | +€2,838 | +3.1% |
| Amounts receivable within one year | 40/41 | €54,687 | €55,304 | +€617 | +1.1% |
| Trade receivables | 40 | €50,524 | €49,270 | -€1,254 | -2.5% |
| Other amounts receivable | 41 | €4,163 | €6,034 | +€1,871 | +44.9% |
| Cash at bank and in hand | 54/58 | €35,358 | €36,431 | +€1,073 | +3.0% |
| Deferred charges and accrued income | 490/1 | €126 | €1,275 | +€1,149 | +911% |
| Total equity and liabilities | 10/49 | €152,165 | €145,415 | -€6,750 | -4.4% |
| Equity | 10/15 | €95,828 | €87,816 | -€8,012 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,228 | €69,216 | -€8,012 | -10.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €75,368 | €67,356 | -€8,012 | -10.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €56,337 | €57,599 | +€1,262 | +2.2% |
| Amounts payable after more than one year | 17 | €6,221 | €909 | -€5,312 | -85.4% |
| Financial debts | 170/4 | €6,221 | €909 | -€5,312 | -85.4% |
| Amounts payable within one year | 42/48 | €49,415 | €55,989 | +€6,574 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €6,286 | €6,543 | +€257 | +4.1% |
| Trade debts | 44 | €10,447 | €12,145 | +€1,698 | +16.3% |
| Suppliers | 440/4 | €10,447 | €12,145 | +€1,698 | +16.3% |
| Taxes, remuneration and social security | 45 | €29,904 | €34,733 | +€4,828 | +16.1% |
| Taxes | 450/3 | €10,864 | €11,003 | +€139 | +1.3% |
| Remuneration and social security | 454/9 | €19,040 | €23,730 | +€4,690 | +24.6% |
| Other amounts payable | 47/48 | €2,778 | €2,569 | -€210 | -7.6% |
| Accrued charges and deferred income | 492/3 | €700 | €700 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €128,664 | €153,344 | +€24,680 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,621 | €25,111 | +€2,490 | +11.0% |
| Other operating charges | 640/8 | €505 | €640 | +€134 | +26.6% |
| Gross operating margin | 9900 | €149,024 | €185,927 | +€36,904 | +24.8% |
| Operating profit (loss) | 9901 | -€2,767 | €6,832 | +€9,600 | |
| Financial income | 75/76B | €74 | €36 | -€38 | -51.3% |
| Recurring financial income | 75 | €74 | €36 | -€38 | -51.3% |
| Financial charges | 65/66B | €1,011 | €1,049 | +€39 | +3.8% |
| Recurring financial charges | 65 | €1,011 | €1,049 | +€39 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,704 | €5,819 | +€9,523 | |
| Income taxes | 67/77 | €135 | €1,831 | +€1,697 | +1,259% |
| Profit (loss) for the period | 9904 | -€3,839 | €3,988 | +€7,826 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,839 | €3,988 | +€7,826 |
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 15 October 2026 via checked.be.