ROANSO: 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.
ROANSO
Largest movements
- Cash -€106
down €106 (-85.7%), from €124 to €18
mainly Net result for the year (-€719) and Trade debts (-€387)
- Tangible fixed assets -€100
down €100 (-3.0%), from €3,288 to €3,188
- Other debts +€900
up €900 (+7.9%), from €11,369 to €12,269
- Profit (loss) carried forward -€719
down €719 (-4.9%), from -€14,544 to -€15,263
- Trade debts -€387
no longer reported in 2025 (was €387)
- Gross operating margin +€2,002
up €2,002 (+81.1%), from -€2,467 to -€465
- Other operating charges -€462
no longer reported in 2025 (was €462)
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 | €3,412 | €3,206 | -€206 | -6.0% |
| Fixed assets | 21/28 | €3,288 | €3,188 | -€100 | -3.0% |
| Tangible fixed assets | 22/27 | €3,288 | €3,188 | -€100 | -3.0% |
| Land and buildings | 22 | €3,288 | €3,188 | -€100 | -3.0% |
| Current assets | 29/58 | €124 | €18 | -€106 | -85.7% |
| Cash at bank and in hand | 54/58 | €124 | €18 | -€106 | -85.7% |
| Total equity and liabilities | 10/49 | €3,412 | €3,206 | -€206 | -6.0% |
| Equity | 10/15 | -€8,344 | -€9,063 | -€719 | -8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,544 | -€15,263 | -€719 | -4.9% |
| Amounts payable | 17/49 | €11,756 | €12,269 | +€513 | +4.4% |
| Amounts payable within one year | 42/48 | €11,756 | €12,269 | +€513 | +4.4% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Other amounts payable | 47/48 | €11,369 | €12,269 | +€900 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €100 | = | 0.0% |
| Other operating charges | 640/8 | €462 | - | -€462 | |
| Gross operating margin | 9900 | -€2,467 | -€465 | +€2,002 | +81.1% |
| Operating profit (loss) | 9901 | -€3,030 | -€566 | +€2,464 | +81.3% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,183 | -€719 | +€2,464 | +77.4% |
| Profit (loss) for the period | 9904 | -€3,183 | -€719 | +€2,464 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,183 | -€719 | +€2,464 | +77.4% |
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 8 October 2026 via checked.be.