RANDUM ROTEM: what changed
RANDUM ROTEM
Largest movements
- Stocks and contracts -€30,021
down €30,021 (-43.5%), from €69,031 to €39,010
- Receivables within one year +€12,918
up €12,918 (+51.8%), from €24,952 to €37,870
of which Other amounts receivable: +€10,508
- Receivables after one year -€10,500
down €10,500 (-11.4%), from €91,792 to €81,292
- Cash -€4,372
down €4,372 (-86.8%), from €5,036 to €664
mainly Net result for the year (-€30,613) and Debts after one year (-€16,500)
- Tangible fixed assets -€4,070
down €4,070 (-26.7%), from €15,264 to €11,193
- Profit (loss) carried forward -€30,613
down €30,613 (-30.4%), from -€100,657 to -€131,270
- Debts after one year -€16,500
down €16,500 (-15.8%), from €104,524 to €88,024
- Trade debts +€6,899
up €6,899 (+129%), from €5,337 to €12,236
- Tax, wage and social debts +€5,737
new in 2024: €5,737
- Write-downs +€9,242
up €9,242, from €0 to €9,242
- Gross operating margin +€2,016
up €2,016 (+11.3%), from -€17,844 to -€15,828
- Staff costs -€1,498
down €1,498 (-91.6%), from €1,635 to €137
- Financial charges -€714
down €714 (-76.8%), from €930 to €216
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,075 | €170,029 | -€36,046 | -17.5% |
| Fixed assets | 21/28 | €15,264 | €11,193 | -€4,070 | -26.7% |
| Tangible fixed assets | 22/27 | €15,264 | €11,193 | -€4,070 | -26.7% |
| Other tangible fixed assets | 26 | €15,264 | €11,193 | -€4,070 | -26.7% |
| Current assets | 29/58 | €190,811 | €158,836 | -€31,975 | -16.8% |
| Amounts receivable after more than one year | 29 | €91,792 | €81,292 | -€10,500 | -11.4% |
| Other amounts receivable | 291 | €91,792 | €81,292 | -€10,500 | -11.4% |
| Stocks and contracts in progress | 3 | €69,031 | €39,010 | -€30,021 | -43.5% |
| Stocks | 30/36 | €69,031 | €39,010 | -€30,021 | -43.5% |
| Amounts receivable within one year | 40/41 | €24,952 | €37,870 | +€12,918 | +51.8% |
| Trade receivables | 40 | - | €2,410 | +€2,410 | |
| Other amounts receivable | 41 | €24,952 | €35,460 | +€10,508 | +42.1% |
| Cash at bank and in hand | 54/58 | €5,036 | €664 | -€4,372 | -86.8% |
| Total equity and liabilities | 10/49 | €206,075 | €170,029 | -€36,046 | -17.5% |
| Equity | 10/15 | €73,713 | €43,100 | -€30,613 | -41.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €154,370 | €154,370 | = | 0.0% |
| 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 | €152,370 | €152,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,657 | -€131,270 | -€30,613 | -30.4% |
| Amounts payable | 17/49 | €132,361 | €126,929 | -€5,432 | -4.1% |
| Amounts payable after more than one year | 17 | €104,524 | €88,024 | -€16,500 | -15.8% |
| Other amounts payable | 178/9 | €104,524 | €88,024 | -€16,500 | -15.8% |
| Amounts payable within one year | 42/48 | €27,837 | €38,904 | +€11,068 | +39.8% |
| Trade debts | 44 | €5,337 | €12,236 | +€6,899 | +129% |
| Suppliers | 440/4 | €5,337 | €12,236 | +€6,899 | +129% |
| Taxes, remuneration and social security | 45 | - | €5,737 | +€5,737 | |
| Taxes | 450/3 | - | €5,737 | +€5,737 | |
| Other amounts payable | 47/48 | €22,500 | €20,932 | -€1,568 | -7.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,635 | €137 | -€1,498 | -91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,070 | €4,070 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €9,242 | +€9,242 | |
| Other operating charges | 640/8 | €1,177 | €1,120 | -€56 | -4.8% |
| Gross operating margin | 9900 | -€17,844 | -€15,828 | +€2,016 | +11.3% |
| Operating profit (loss) | 9901 | -€24,727 | -€30,398 | -€5,671 | -22.9% |
| Financial income | 75/76B | €78 | €0 | -€78 | -99.6% |
| Recurring financial income | 75 | €78 | €0 | -€78 | -99.6% |
| Financial charges | 65/66B | €930 | €216 | -€714 | -76.8% |
| Recurring financial charges | 65 | €930 | €216 | -€714 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,578 | -€30,613 | -€5,035 | -19.7% |
| Profit (loss) for the period | 9904 | -€25,578 | -€30,613 | -€5,035 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,578 | -€30,613 | -€5,035 | -19.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.