ROAD 88: 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.
ROAD 88
Largest movements
- Cash -€4,634
down €4,634 (-3.6%), from €129,201 to €124,566
mainly Accrued charges and deferred income (-€2,964) and Receivables within one year (-€1,853)
- Receivables within one year +€1,853
up €1,853 (+7.4%), from €25,085 to €26,938
of which Trade receivables: +€2,864
- Accrued charges and deferred income -€2,964
down €2,964 (-97.8%), from €3,029 to €66
- Gross operating margin -€55,921
down €55,921 (-78.4%), from €71,331 to €15,411
- Staff costs -€23,749
down €23,749 (-65.4%), from €36,337 to €12,588
- Taxes -€6,064
down €6,064 (-83.6%), from €7,251 to €1,188
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 | €156,999 | €153,298 | -€3,701 | -2.4% |
| Fixed assets | 21/28 | €2,713 | €1,606 | -€1,108 | -40.8% |
| Tangible fixed assets | 22/27 | €2,713 | €1,606 | -€1,108 | -40.8% |
| Land and buildings | 22 | €1,939 | €1,272 | -€668 | -34.4% |
| Plant, machinery and equipment | 23 | €774 | €334 | -€440 | -56.9% |
| Current assets | 29/58 | €154,285 | €151,692 | -€2,593 | -1.7% |
| Amounts receivable within one year | 40/41 | €25,085 | €26,938 | +€1,853 | +7.4% |
| Trade receivables | 40 | €21,876 | €24,740 | +€2,864 | +13.1% |
| Other amounts receivable | 41 | €3,209 | €2,199 | -€1,011 | -31.5% |
| Cash at bank and in hand | 54/58 | €129,201 | €124,566 | -€4,634 | -3.6% |
| Deferred charges and accrued income | 490/1 | - | €188 | +€188 | |
| Total equity and liabilities | 10/49 | €156,999 | €153,298 | -€3,701 | -2.4% |
| Equity | 10/15 | €135,697 | €134,982 | -€716 | -0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,197 | €129,482 | -€716 | -0.5% |
| Amounts payable | 17/49 | €21,301 | €18,316 | -€2,985 | -14.0% |
| Amounts payable within one year | 42/48 | €18,272 | €18,250 | -€21 | -0.1% |
| Trade debts | 44 | €8,556 | €7,586 | -€970 | -11.3% |
| Suppliers | 440/4 | €8,556 | €7,586 | -€970 | -11.3% |
| Taxes, remuneration and social security | 45 | €9,715 | €10,665 | +€949 | +9.8% |
| Taxes | 450/3 | €9,715 | €3,855 | -€5,860 | -60.3% |
| Remuneration and social security | 454/9 | - | €6,809 | +€6,809 | |
| Accrued charges and deferred income | 492/3 | €3,029 | €66 | -€2,964 | -97.8% |
| Non-recurring operating income | 76A | - | €102 | +€102 | |
| Remuneration, social security and pensions | 62 | €36,337 | €12,588 | -€23,749 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €1,108 | -€12 | -1.1% |
| Other operating charges | 640/8 | €422 | €986 | +€564 | +133% |
| Gross operating margin | 9900 | €71,331 | €15,411 | -€55,921 | -78.4% |
| Operating profit (loss) | 9901 | €33,452 | €729 | -€32,722 | -97.8% |
| Financial income | 75/76B | €340 | €81 | -€260 | -76.3% |
| Recurring financial income | 75 | €318 | €81 | -€237 | -74.6% |
| Non-recurring financial income | 76B | €23 | - | -€23 | |
| Financial charges | 65/66B | €70 | €338 | +€268 | +384% |
| Recurring financial charges | 65 | €70 | €338 | +€268 | +384% |
| Profit (loss) for the period before taxes | 9903 | €33,722 | €472 | -€33,250 | -98.6% |
| Income taxes | 67/77 | €7,251 | €1,188 | -€6,064 | -83.6% |
| Profit (loss) for the period | 9904 | €26,471 | -€716 | -€27,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,471 | -€716 | -€27,187 |
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 18 October 2026 via checked.be.