ROANN: 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.
ROANN
Largest movements
- Receivables within one year +€2,076
up €2,076 (+372.0%), from €558 to €2,634
- Tangible fixed assets +€716
new in 2025: €716
- Cash +€558
up €558 (+21.4%), from €2,613 to €3,171
mainly Net result for the year (+€3,501) and Depreciation (+€358)
- Profit (loss) carried forward +€3,501
up €3,501 (+21.5%), from -€16,316 to -€12,815
- Tax, wage and social debts -€151
no longer reported in 2025 (was €151)
- Gross operating margin +€3,301
up €3,301 (+523.1%), from €631 to €3,932
- Turnover +€3,233
up €3,233 (+113.5%), from €2,848 to €6,081
- Depreciation +€358
new in 2025: €358
- Purchases and services -€68
down €68 (-3.1%), from €2,217 to €2,149
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 | €3,171 | €6,521 | +€3,350 | +105.6% |
| Fixed assets | 21/28 | - | €716 | +€716 | |
| Tangible fixed assets | 22/27 | - | €716 | +€716 | |
| Furniture and vehicles | 24 | - | €716 | +€716 | |
| Current assets | 29/58 | €3,171 | €5,805 | +€2,634 | +83.1% |
| Amounts receivable within one year | 40/41 | €558 | €2,634 | +€2,076 | +372.0% |
| Other amounts receivable | 41 | €558 | €2,634 | +€2,076 | +372.0% |
| Cash at bank and in hand | 54/58 | €2,613 | €3,171 | +€558 | +21.4% |
| Total equity and liabilities | 10/49 | €3,171 | €6,521 | +€3,350 | +105.6% |
| Equity | 10/15 | €3,020 | €6,521 | +€3,501 | +115.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €744 | €744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Legal reserve | 130 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,316 | -€12,815 | +€3,501 | +21.5% |
| Amounts payable | 17/49 | €151 | - | -€151 | |
| Amounts payable within one year | 42/48 | €151 | - | -€151 | |
| Taxes, remuneration and social security | 45 | €151 | - | -€151 | |
| Taxes | 450/3 | €151 | - | -€151 | |
| Turnover | 70 | €2,848 | €6,081 | +€3,233 | +113.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,217 | €2,149 | -€68 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €358 | +€358 | |
| Gross operating margin | 9900 | €631 | €3,932 | +€3,301 | +523.1% |
| Operating profit (loss) | 9901 | €631 | €3,574 | +€2,943 | +466.4% |
| Financial charges | 65/66B | €71 | €73 | +€2 | +2.8% |
| Recurring financial charges | 65 | €71 | €73 | +€2 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €560 | €3,501 | +€2,941 | +525.2% |
| Profit (loss) for the period | 9904 | €560 | €3,501 | +€2,941 | +525.2% |
| Profit (loss) for the period to be appropriated | 9905 | €560 | €3,501 | +€2,941 | +525.2% |
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 3 October 2026 via checked.be.