RO-JEANS: 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.
RO-JEANS
Largest movements
- Stocks and contracts -€69,839
down €69,839 (-47.7%), from €146,499 to €76,660
- Receivables within one year -€7,928
down €7,928 (-3.8%), from €210,588 to €202,660
of which Trade receivables: -€11,596
- Tangible fixed assets -€4,831
down €4,831 (-11.5%), from €41,956 to €37,126
of which Furniture and vehicles: -€3,653
- Reserves -€41,000
down €41,000 (-45.1%), from €91,000 to €50,000
of which Distributable reserves: -€41,000
- Trade debts -€22,093
down €22,093 (-21.0%), from €105,111 to €83,019
- Tax, wage and social debts -€11,698
down €11,698 (-11.0%), from €106,544 to €94,845
of which Taxes: -€25,770
- Advances received -€9,006
down €9,006 (-52.7%), from €17,090 to €8,083
- Other operating charges -€6,544
down €6,544 (-36.2%), from €18,071 to €11,527
- Gross operating margin +€5,784
up €5,784 (+20.4%), from €28,328 to €34,112
- Financial charges -€3,414
down €3,414 (-41.9%), from €8,155 to €4,742
- Staff costs +€1,060
up €1,060 (+1.6%), from €65,655 to €66,714
- Financial income -€909
down €909 (-6.7%), from €13,579 to €12,670
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €423,579 | €335,485 | -€88,094 | -20.8% |
| Fixed assets | 21/28 | €48,656 | €43,826 | -€4,831 | -9.9% |
| Tangible fixed assets | 22/27 | €41,956 | €37,126 | -€4,831 | -11.5% |
| Land and buildings | 22 | €21,850 | €21,850 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,966 | €5,788 | -€1,178 | -16.9% |
| Furniture and vehicles | 24 | €13,140 | €9,488 | -€3,653 | -27.8% |
| Financial fixed assets | 28 | €6,700 | €6,700 | = | 0.0% |
| Current assets | 29/58 | €374,923 | €291,660 | -€83,263 | -22.2% |
| Stocks and contracts in progress | 3 | €146,499 | €76,660 | -€69,839 | -47.7% |
| Stocks | 30/36 | €146,499 | €76,660 | -€69,839 | -47.7% |
| Amounts receivable within one year | 40/41 | €210,588 | €202,660 | -€7,928 | -3.8% |
| Trade receivables | 40 | €27,273 | €15,676 | -€11,596 | -42.5% |
| Other amounts receivable | 41 | €183,316 | €186,984 | +€3,668 | +2.0% |
| Cash at bank and in hand | 54/58 | €3,976 | €758 | -€3,218 | -80.9% |
| Deferred charges and accrued income | 490/1 | €13,859 | €11,582 | -€2,277 | -16.4% |
| Total equity and liabilities | 10/49 | €423,579 | €335,485 | -€88,094 | -20.8% |
| Equity | 10/15 | €171,269 | €130,115 | -€41,153 | -24.0% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €91,000 | €50,000 | -€41,000 | -45.1% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €83,000 | €42,000 | -€41,000 | -49.4% |
| Profit (loss) carried forward | 14 | €269 | €115 | -€153 | -57.0% |
| Amounts payable | 17/49 | €252,310 | €205,370 | -€46,940 | -18.6% |
| Amounts payable within one year | 42/48 | €244,476 | €201,571 | -€42,904 | -17.5% |
| Trade debts | 44 | €105,111 | €83,019 | -€22,093 | -21.0% |
| Suppliers | 440/4 | €105,111 | €83,019 | -€22,093 | -21.0% |
| Advances received on contracts in progress | 46 | €17,090 | €8,083 | -€9,006 | -52.7% |
| Taxes, remuneration and social security | 45 | €106,544 | €94,845 | -€11,698 | -11.0% |
| Taxes | 450/3 | €67,271 | €41,501 | -€25,770 | -38.3% |
| Remuneration and social security | 454/9 | €39,272 | €53,344 | +€14,072 | +35.8% |
| Other amounts payable | 47/48 | €15,731 | €15,624 | -€107 | -0.7% |
| Accrued charges and deferred income | 492/3 | €7,834 | €3,798 | -€4,036 | -51.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €65,655 | €66,714 | +€1,060 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,047 | €4,831 | -€216 | -4.3% |
| Other operating charges | 640/8 | €18,071 | €11,527 | -€6,544 | -36.2% |
| Gross operating margin | 9900 | €28,328 | €34,112 | +€5,784 | +20.4% |
| Operating profit (loss) | 9901 | -€60,445 | -€48,960 | +€11,485 | +19.0% |
| Financial income | 75/76B | €13,579 | €12,670 | -€909 | -6.7% |
| Recurring financial income | 75 | €13,579 | €12,670 | -€909 | -6.7% |
| Financial charges | 65/66B | €8,155 | €4,742 | -€3,414 | -41.9% |
| Recurring financial charges | 65 | €8,155 | €4,742 | -€3,414 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | -€55,022 | -€41,032 | +€13,990 | +25.4% |
| Income taxes | 67/77 | €130 | €121 | -€8 | -6.2% |
| Profit (loss) for the period | 9904 | -€55,151 | -€41,153 | +€13,998 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,151 | -€41,153 | +€13,998 | +25.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2023 and 31 October 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.