ROADBYTE: 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.
ROADBYTE
Largest movements
- Cash +€6,730
up €6,730 (+3.1%), from €218,525 to €225,255
mainly Other debts (+€172,779) and Net result for the year (+€28,999)
- Tangible fixed assets -€5,439
down €5,439 (-27.1%), from €20,056 to €14,617
of which Furniture and vehicles: -€5,145
- Reserves -€174,223
down €174,223 (-48.2%), from €361,356 to €187,133
- Other debts +€172,779
up €172,779 (+2,417%), from €7,148 to €179,926
- Trade debts +€5,973
up €5,973 (+360%), from €1,658 to €7,631
- Write-downs +€22,500
no longer reported in 2025 (was -€22,500)
- Taxes -€3,017
down €3,017 (-18.7%), from €16,139 to €13,123
- Gross operating margin +€2,237
up €2,237 (+4.7%), from €47,415 to €49,651
- Financial income -€655
down €655 (-74.6%), from €877 to €223
- Other operating charges -€503
down €503 (-72.2%), from €697 to €194
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 | €392,874 | €399,946 | +€7,072 | +1.8% |
| Fixed assets | 21/28 | €20,056 | €14,617 | -€5,439 | -27.1% |
| Tangible fixed assets | 22/27 | €20,056 | €14,617 | -€5,439 | -27.1% |
| Plant, machinery and equipment | 23 | €1,201 | €907 | -€294 | -24.5% |
| Furniture and vehicles | 24 | €18,855 | €13,710 | -€5,145 | -27.3% |
| Current assets | 29/58 | €372,818 | €385,330 | +€12,512 | +3.4% |
| Stocks and contracts in progress | 3 | €616 | €616 | = | 0.0% |
| Stocks | 30/36 | €616 | €616 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,097 | €43,958 | +€3,861 | +9.6% |
| Trade receivables | 40 | €40,097 | €43,958 | +€3,861 | +9.6% |
| Current investments | 50/53 | €113,030 | €113,030 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €218,525 | €225,255 | +€6,730 | +3.1% |
| Deferred charges and accrued income | 490/1 | €550 | €2,471 | +€1,921 | +349% |
| Total equity and liabilities | 10/49 | €392,874 | €399,946 | +€7,072 | +1.8% |
| Equity | 10/15 | €366,356 | €192,133 | -€174,223 | -47.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €361,356 | €187,133 | -€174,223 | -48.2% |
| Distributable reserves | 133 | €361,356 | €187,133 | -€174,223 | -48.2% |
| Amounts payable | 17/49 | €26,518 | €207,814 | +€181,296 | +684% |
| Amounts payable within one year | 42/48 | €26,518 | €207,814 | +€181,296 | +684% |
| Current portion of amounts payable after more than one year | 42 | - | €1,034 | +€1,034 | |
| Trade debts | 44 | €1,658 | €7,631 | +€5,973 | +360% |
| Suppliers | 440/4 | €1,658 | €7,631 | +€5,973 | +360% |
| Taxes, remuneration and social security | 45 | €17,712 | €19,222 | +€1,510 | +8.5% |
| Taxes | 450/3 | €17,712 | €19,222 | +€1,510 | +8.5% |
| Other amounts payable | 47/48 | €7,148 | €179,926 | +€172,779 | +2,417% |
| Remuneration, social security and pensions | 62 | €325 | €347 | +€22 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,048 | €5,988 | -€60 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€22,500 | - | +€22,500 | |
| Other operating charges | 640/8 | €697 | €194 | -€503 | -72.2% |
| Gross operating margin | 9900 | €47,415 | €49,651 | +€2,237 | +4.7% |
| Operating profit (loss) | 9901 | €62,844 | €43,122 | -€19,722 | -31.4% |
| Financial income | 75/76B | €877 | €223 | -€655 | -74.6% |
| Recurring financial income | 75 | €877 | €223 | -€655 | -74.6% |
| Financial charges | 65/66B | €751 | €1,223 | +€472 | +62.8% |
| Recurring financial charges | 65 | €751 | €1,223 | +€472 | +62.8% |
| Profit (loss) for the period before taxes | 9903 | €62,970 | €42,121 | -€20,849 | -33.1% |
| Income taxes | 67/77 | €16,139 | €13,123 | -€3,017 | -18.7% |
| Profit (loss) for the period | 9904 | €46,831 | €28,999 | -€17,832 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,831 | €28,999 | -€17,832 | -38.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.