ROANA: 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.
ROANA
Largest movements
- Cash -€38,851
down €38,851 (-35.0%), from €111,046 to €72,195
mainly Receivables within one year (-€25,263) and Net result for the year (-€14,357)
- Receivables within one year +€25,263
up €25,263 (+861.1%), from €2,934 to €28,197
- Tangible fixed assets -€5,985
down €5,985 (-11.2%), from €53,199 to €47,214
of which Other tangible fixed assets: -€7,633
- Stocks and contracts +€3,128
up €3,128 (+107.8%), from €2,902 to €6,030
- Profit (loss) carried forward -€14,357
down €14,357 (-36.9%), from €38,940 to €24,583
- Debts after one year -€11,730
down €11,730 (-27.9%), from €42,061 to €30,332
- Trade debts +€8,054
up €8,054 (+83.0%), from €9,704 to €17,758
- Tax, wage and social debts +€5,567
up €5,567 (+10.2%), from €54,549 to €60,115
of which Taxes: +€5,012
- Other debts -€2,012
no longer reported in 2025 (was €2,012)
- Gross operating margin +€26,233
up €26,233 (+13.7%), from €191,890 to €218,122
- Staff costs +€15,456
up €15,456 (+7.8%), from €198,406 to €213,862
- Depreciation +€4,977
up €4,977 (+62.2%), from €7,996 to €12,973
- Financial charges +€2,306
up €2,306 (+81.5%), from €2,828 to €5,134
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 | €170,853 | €155,004 | -€15,849 | -9.3% |
| Fixed assets | 21/28 | €53,199 | €47,214 | -€5,985 | -11.2% |
| Tangible fixed assets | 22/27 | €53,199 | €47,214 | -€5,985 | -11.2% |
| Plant, machinery and equipment | 23 | €378 | €116 | -€263 | -69.5% |
| Furniture and vehicles | 24 | €1,530 | €3,441 | +€1,911 | +124.9% |
| Other tangible fixed assets | 26 | €51,290 | €43,657 | -€7,633 | -14.9% |
| Current assets | 29/58 | €117,654 | €107,790 | -€9,864 | -8.4% |
| Stocks and contracts in progress | 3 | €2,902 | €6,030 | +€3,128 | +107.8% |
| Stocks | 30/36 | €2,902 | €6,030 | +€3,128 | +107.8% |
| Amounts receivable within one year | 40/41 | €2,934 | €28,197 | +€25,263 | +861.1% |
| Other amounts receivable | 41 | €2,934 | €28,197 | +€25,263 | +861.1% |
| Cash at bank and in hand | 54/58 | €111,046 | €72,195 | -€38,851 | -35.0% |
| Deferred charges and accrued income | 490/1 | €773 | €1,368 | +€595 | +77.0% |
| Total equity and liabilities | 10/49 | €170,853 | €155,004 | -€15,849 | -9.3% |
| Equity | 10/15 | €51,340 | €36,983 | -€14,357 | -28.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,940 | €24,583 | -€14,357 | -36.9% |
| Amounts payable | 17/49 | €119,513 | €118,021 | -€1,492 | -1.2% |
| Amounts payable after more than one year | 17 | €42,061 | €30,332 | -€11,730 | -27.9% |
| Financial debts | 170/4 | €42,061 | €30,332 | -€11,730 | -27.9% |
| Amounts payable within one year | 42/48 | €77,452 | €87,690 | +€10,238 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €11,187 | €9,816 | -€1,371 | -12.3% |
| Trade debts | 44 | €9,704 | €17,758 | +€8,054 | +83.0% |
| Suppliers | 440/4 | €9,704 | €17,758 | +€8,054 | +83.0% |
| Taxes, remuneration and social security | 45 | €54,549 | €60,115 | +€5,567 | +10.2% |
| Taxes | 450/3 | €44,374 | €49,386 | +€5,012 | +11.3% |
| Remuneration and social security | 454/9 | €10,175 | €10,730 | +€555 | +5.5% |
| Other amounts payable | 47/48 | €2,012 | - | -€2,012 | |
| Remuneration, social security and pensions | 62 | €198,406 | €213,862 | +€15,456 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,996 | €12,973 | +€4,977 | +62.2% |
| Other operating charges | 640/8 | - | €1,878 | +€1,878 | |
| Gross operating margin | 9900 | €191,890 | €218,122 | +€26,233 | +13.7% |
| Operating profit (loss) | 9901 | -€14,513 | -€10,591 | +€3,922 | +27.0% |
| Financial income | 75/76B | €0 | €1,368 | +€1,367 | +1709300.0% |
| Recurring financial income | 75 | €0 | €1,368 | +€1,367 | +1709300.0% |
| Financial charges | 65/66B | €2,828 | €5,134 | +€2,306 | +81.5% |
| Recurring financial charges | 65 | €2,828 | €5,134 | +€2,306 | +81.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,341 | -€14,357 | +€2,984 | +17.2% |
| Income taxes | 67/77 | -€490 | - | +€490 | |
| Profit (loss) for the period | 9904 | -€16,851 | -€14,357 | +€2,494 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,851 | -€14,357 | +€2,494 | +14.8% |
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 11 October 2026 via checked.be.