Roakus-E: 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.
Roakus-E
Largest movements
- Receivables within one year +€55,402
up €55,402 (+221%), from €25,116 to €80,518
of which Trade receivables: +€39,148
- Tangible fixed assets +€5,285
up €5,285 (+212%), from €2,490 to €7,775
of which Furniture and vehicles: +€2,974
- Cash -€1,731
down €1,731 (-9.7%), from €17,860 to €16,129
mainly Receivables within one year (-€55,402) and Investment in fixed assets (net) (-€7,115)
- Profit (loss) carried forward +€64,621
new in 2024: €64,621
- Reserves -€22,790
no longer reported in 2024 (was €22,790)
- Trade debts +€22,511
up €22,511 (+516%), from €4,364 to €26,875
- Other debts -€4,001
no longer reported in 2024 (was €4,001)
- Tax, wage and social debts -€3,836
down €3,836 (-33.2%), from €11,562 to €7,726
of which Taxes: -€7,160
- Gross operating margin +€47,547
new in 2024: €47,547
- Staff costs +€34,830
new in 2024: €34,830
- Financial charges +€4,748
new in 2024: €4,748
- Taxes +€1,850
new in 2024: €1,850
- Depreciation +€1,830
new in 2024: €1,830
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €45,466 | €104,422 | +€58,956 | +130% |
| Fixed assets | 21/28 | €2,490 | €7,775 | +€5,285 | +212% |
| Tangible fixed assets | 22/27 | €2,490 | €7,775 | +€5,285 | +212% |
| Plant, machinery and equipment | 23 | €1,500 | €3,811 | +€2,311 | +154% |
| Furniture and vehicles | 24 | €990 | €3,964 | +€2,974 | +300% |
| Current assets | 29/58 | €42,976 | €96,647 | +€53,671 | +125% |
| Amounts receivable within one year | 40/41 | €25,116 | €80,518 | +€55,402 | +221% |
| Trade receivables | 40 | €18,690 | €57,838 | +€39,148 | +209% |
| Other amounts receivable | 41 | €6,426 | €22,679 | +€16,254 | +253% |
| Cash at bank and in hand | 54/58 | €17,860 | €16,129 | -€1,731 | -9.7% |
| Total equity and liabilities | 10/49 | €45,466 | €104,422 | +€58,956 | +130% |
| Equity | 10/15 | €25,290 | €67,121 | +€41,831 | +165% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,790 | - | -€22,790 | |
| Non-distributable reserves | 130/1 | €22,790 | - | -€22,790 | |
| Other | 1319 | €22,790 | - | -€22,790 | |
| Profit (loss) carried forward | 14 | - | €64,621 | +€64,621 | |
| Amounts payable | 17/49 | €20,176 | €37,301 | +€17,125 | +84.9% |
| Amounts payable within one year | 42/48 | €19,926 | €34,601 | +€14,675 | +73.6% |
| Trade debts | 44 | €4,364 | €26,875 | +€22,511 | +516% |
| Suppliers | 440/4 | €4,364 | €26,875 | +€22,511 | +516% |
| Taxes, remuneration and social security | 45 | €11,562 | €7,726 | -€3,836 | -33.2% |
| Taxes | 450/3 | €9,190 | €2,029 | -€7,160 | -77.9% |
| Remuneration and social security | 454/9 | €2,372 | €5,697 | +€3,325 | +140% |
| Other amounts payable | 47/48 | €4,001 | - | -€4,001 | |
| Accrued charges and deferred income | 492/3 | €250 | €2,700 | +€2,450 | +980% |
| Remuneration, social security and pensions | 62 | - | €34,830 | +€34,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,830 | +€1,830 | |
| Other operating charges | 640/8 | - | €1,210 | +€1,210 | |
| Gross operating margin | 9900 | - | €47,547 | +€47,547 | |
| Operating profit (loss) | 9901 | - | €9,677 | +€9,677 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €4,748 | +€4,748 | |
| Recurring financial charges | 65 | - | €4,748 | +€4,748 | |
| Profit (loss) for the period before taxes | 9903 | - | €4,929 | +€4,929 | |
| Income taxes | 67/77 | - | €1,850 | +€1,850 | |
| Profit (loss) for the period | 9904 | - | €3,079 | +€3,079 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €3,079 | +€3,079 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.