RIF RAF ROUF: 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.
RIF RAF ROUF
Largest movements
- Receivables within one year +€83,177
up €83,177 (+298%), from €27,906 to €111,083
of which Other amounts receivable: +€57,395
- Tangible fixed assets -€12,338
down €12,338 (-34.6%), from €35,706 to €23,368
of which Furniture and vehicles: -€8,304
- Cash +€5,036
up €5,036 (+141%), from €3,582 to €8,618
mainly Net result for the year (+€70,517) and Tax, wage and social debts (+€17,672)
- Deferred charges and accrued income +€2,504
up €2,504 (+300%), from €835 to €3,340
- Profit (loss) carried forward +€70,517
up €70,517, from -€29,558 to €40,959
- Tax, wage and social debts +€17,672
up €17,672 (+50.1%), from €35,300 to €52,972
of which Taxes: +€11,670
- Accrued charges and deferred income -€8,849
down €8,849 (-49.0%), from €18,066 to €9,217
- Gross operating margin +€32,402
up €32,402 (+19.2%), from €169,185 to €201,587
- Taxes +€8,182
up €8,182 (+42.4%), from €19,320 to €27,502
- Other operating charges +€3,803
up €3,803 (+97.9%), from €3,886 to €7,689
- Staff costs +€3,633
up €3,633 (+4.4%), from €81,775 to €85,408
- Financial income +€2,531
up €2,531 (+1,474%), from €172 to €2,703
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 | €68,189 | €146,568 | +€78,380 | +115% |
| Fixed assets | 21/28 | €35,866 | €23,528 | -€12,338 | -34.4% |
| Tangible fixed assets | 22/27 | €35,706 | €23,368 | -€12,338 | -34.6% |
| Plant, machinery and equipment | 23 | €6,059 | €4,064 | -€1,995 | -32.9% |
| Furniture and vehicles | 24 | €27,607 | €19,304 | -€8,304 | -30.1% |
| Other tangible fixed assets | 26 | €2,039 | - | -€2,039 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €32,323 | €123,041 | +€90,717 | +281% |
| Amounts receivable within one year | 40/41 | €27,906 | €111,083 | +€83,177 | +298% |
| Trade receivables | 40 | €7,397 | €33,179 | +€25,782 | +349% |
| Other amounts receivable | 41 | €20,509 | €77,904 | +€57,395 | +280% |
| Cash at bank and in hand | 54/58 | €3,582 | €8,618 | +€5,036 | +141% |
| Deferred charges and accrued income | 490/1 | €835 | €3,340 | +€2,504 | +300% |
| Total equity and liabilities | 10/49 | €68,189 | €146,568 | +€78,380 | +115% |
| Equity | 10/15 | -€9,098 | €61,419 | +€70,517 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,558 | €40,959 | +€70,517 | |
| Amounts payable | 17/49 | €77,287 | €85,149 | +€7,862 | +10.2% |
| Amounts payable within one year | 42/48 | €59,221 | €75,932 | +€16,711 | +28.2% |
| Trade debts | 44 | €5,771 | €4,810 | -€961 | -16.7% |
| Suppliers | 440/4 | €5,771 | €4,810 | -€961 | -16.7% |
| Advances received on contracts in progress | 46 | €18,150 | €18,150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €35,300 | €52,972 | +€17,672 | +50.1% |
| Taxes | 450/3 | €34,084 | €45,754 | +€11,670 | +34.2% |
| Remuneration and social security | 454/9 | €1,216 | €7,218 | +€6,002 | +494% |
| Accrued charges and deferred income | 492/3 | €18,066 | €9,217 | -€8,849 | -49.0% |
| Remuneration, social security and pensions | 62 | €81,775 | €85,408 | +€3,633 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,166 | €12,338 | -€828 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,784 | - | +€1,784 | |
| Other operating charges | 640/8 | €3,886 | €7,689 | +€3,803 | +97.9% |
| Gross operating margin | 9900 | €169,185 | €201,587 | +€32,402 | +19.2% |
| Operating profit (loss) | 9901 | €72,143 | €96,152 | +€24,009 | +33.3% |
| Financial income | 75/76B | €172 | €2,703 | +€2,531 | +1,474% |
| Recurring financial income | 75 | €172 | €2,703 | +€2,531 | +1,474% |
| Financial charges | 65/66B | €1,733 | €836 | -€897 | -51.7% |
| Recurring financial charges | 65 | €1,733 | €836 | -€897 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €70,582 | €98,019 | +€27,437 | +38.9% |
| Income taxes | 67/77 | €19,320 | €27,502 | +€8,182 | +42.4% |
| Profit (loss) for the period | 9904 | €51,263 | €70,517 | +€19,255 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,263 | €70,517 | +€19,255 | +37.6% |
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 15 October 2026 via checked.be.