ROAN: 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.
ROAN
Largest movements
- Tangible fixed assets +€10,441
up €10,441 (+12.4%), from €83,966 to €94,407
- Other debts +€14,401
up €14,401 (+16.2%), from €88,814 to €103,215
- Profit (loss) carried forward -€4,158
down €4,158 (-6.4%), from -€65,204 to -€69,362
- Gross operating margin -€3,654
down €3,654, from €932 to -€2,722
- Other operating charges +€287
up €287 (+27.0%), from €1,064 to €1,351
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,610 | €96,021 | +€10,411 | +12.2% |
| Fixed assets | 21/28 | €83,966 | €94,407 | +€10,441 | +12.4% |
| Tangible fixed assets | 22/27 | €83,966 | €94,407 | +€10,441 | +12.4% |
| Land and buildings | 22 | €83,966 | €94,407 | +€10,441 | +12.4% |
| Current assets | 29/58 | €1,644 | €1,614 | -€30 | -1.8% |
| Cash at bank and in hand | 54/58 | €1,362 | €1,330 | -€33 | -2.4% |
| Deferred charges and accrued income | 490/1 | €282 | €284 | +€2 | +0.9% |
| Total equity and liabilities | 10/49 | €85,610 | €96,021 | +€10,411 | +12.2% |
| Equity | 10/15 | -€3,204 | -€7,362 | -€4,158 | -129.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | - | -€62,000 | |
| Issued capital | 100 | €62,000 | - | -€62,000 | |
| Profit (loss) carried forward | 14 | -€65,204 | -€69,362 | -€4,158 | -6.4% |
| Amounts payable | 17/49 | €88,814 | €103,383 | +€14,569 | +16.4% |
| Amounts payable within one year | 42/48 | €88,814 | €103,383 | +€14,569 | +16.4% |
| Trade debts | 44 | - | €168 | +€168 | |
| Suppliers | 440/4 | - | €168 | +€168 | |
| Other amounts payable | 47/48 | €88,814 | €103,215 | +€14,401 | +16.2% |
| Other operating charges | 640/8 | €1,064 | €1,351 | +€287 | +27.0% |
| Gross operating margin | 9900 | €932 | -€2,722 | -€3,654 | |
| Operating profit (loss) | 9901 | -€132 | -€4,073 | -€3,941 | -2986.9% |
| Financial charges | 65/66B | €61 | €85 | +€24 | +39.4% |
| Recurring financial charges | 65 | €61 | €85 | +€24 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | -€193 | -€4,158 | -€3,965 | -2056.7% |
| Profit (loss) for the period | 9904 | -€193 | -€4,158 | -€3,965 | -2056.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€193 | -€4,158 | -€3,965 | -2056.7% |
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 30 September 2026 via checked.be.