RO-CHIRO: what changed
Two fiscal 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.
What changed
RO-CHIRO
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,740
2024 · €1,072+€668
Equity
€4,176
2024 · €2,545+€1,630
Cash
€4,176
2024 · €2,545+€1,630
Balance sheet total
€4,176
2024 · €2,545+€1,630
Largest movements
Assets
- Cash +€1,630
up €1,630 (+64.1%), from €2,545 to €4,176
mainly Net result for the year (+€1,740)
Equity and liabilities
- Profit (loss) carried forward +€1,366
up €1,366 (+127.4%), from €1,072 to €2,437
- Contributions +€265
up €265 (+18.0%), from €1,474 to €1,739
Income statement
- Gross operating margin +€2,770
up €2,770 (+169.2%), from €1,637 to €4,407
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.
Result 2024
€1,072
Gross operating margin
+€2,770
Other operating items
-€2,101
Financial charges
-€1
Result 2025
€1,740
Cash bridge derived
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.
From operations
+€1,740
Investment
€0
Financing
-€109
Cash 2024
€2,545
From operations (derived)
+€1,740
Net result for the year
+€1,740
Financing
-€109
Contributions, distributions and other
-€109
Cash 2025
€4,176
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,545 | €4,176 | +€1,630 | +64.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €2,545 | €4,176 | +€1,630 | +64.1% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €2,545 | €4,176 | +€1,630 | +64.1% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €2,545 | €4,176 | +€1,630 | +64.1% |
| Equity | 10/15 | €2,545 | €4,176 | +€1,630 | +64.1% |
| Contributions | 10/11 | €1,474 | €1,739 | +€265 | +18.0% |
| Capital | 10 | €1,474 | €1,739 | +€265 | +18.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | €1,072 | €2,437 | +€1,366 | +127.4% |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €0 | €0 | = | |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €0 | €0 | = | |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €1,637 | €4,407 | +€2,770 | +169.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Other operating charges | 640/8 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | €495 | €2,596 | +€2,101 | +424.6% |
| Gross operating margin | 9900 | €1,637 | €4,407 | +€2,770 | +169.2% |
| Operating profit (loss) | 9901 | €1,142 | €1,811 | +€669 | +58.5% |
| Financial income | 75/76B | €3 | €3 | = | 0.0% |
| Recurring financial income | 75 | €3 | €3 | = | 0.0% |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €74 | €74 | +€1 | +0.7% |
| Recurring financial charges | 65 | €74 | €0 | -€74 | -100.0% |
| Non-recurring financial charges | 66B | €0 | €74 | +€74 | |
| Profit (loss) for the period before taxes | 9903 | €1,072 | €1,740 | +€668 | +62.3% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €1,072 | €1,740 | +€668 | +62.3% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,072 | €1,740 | +€668 | +62.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.