ROAR HOLDING: 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.
ROAR HOLDING
Largest movements
- Deferred charges and accrued income +€3,892
up €3,892 (+35.5%), from €10,962 to €14,854
- Other debts +€58,233
up €58,233 (+22.1%), from €263,417 to €321,650
- Profit (loss) carried forward -€44,042
down €44,042 (-44.1%), from -€99,795 to -€143,837
- Trade debts -€10,922
down €10,922 (-49.9%), from €21,877 to €10,955
- Gross operating margin -€5,615
down €5,615 (-20.1%), from -€27,998 to -€33,613
- Financial income -€2,510
down €2,510 (-39.2%), from €6,402 to €3,892
- Financial charges +€609
up €609 (+7.9%), from €7,684 to €8,293
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.
Derived cash bridge
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 | €247,499 | €250,768 | +€3,269 | +1.3% |
| Fixed assets | 21/28 | €56,300 | €56,300 | = | 0.0% |
| Financial fixed assets | 28 | €56,300 | €56,300 | = | 0.0% |
| Current assets | 29/58 | €191,199 | €194,468 | +€3,269 | +1.7% |
| Amounts receivable within one year | 40/41 | €177,320 | €177,320 | = | 0.0% |
| Other amounts receivable | 41 | €177,320 | €177,320 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,916 | €2,294 | -€623 | -21.4% |
| Deferred charges and accrued income | 490/1 | €10,962 | €14,854 | +€3,892 | +35.5% |
| Total equity and liabilities | 10/49 | €247,499 | €250,768 | +€3,269 | +1.3% |
| Equity | 10/15 | -€37,795 | -€81,837 | -€44,042 | -117% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,795 | -€143,837 | -€44,042 | -44.1% |
| Amounts payable | 17/49 | €285,294 | €332,604 | +€47,311 | +16.6% |
| Amounts payable within one year | 42/48 | €285,294 | €332,604 | +€47,311 | +16.6% |
| Trade debts | 44 | €21,877 | €10,955 | -€10,922 | -49.9% |
| Suppliers | 440/4 | €21,877 | €10,955 | -€10,922 | -49.9% |
| Other amounts payable | 47/48 | €263,417 | €321,650 | +€58,233 | +22.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €487 | €428 | -€59 | -12.1% |
| Non-recurring operating charges | 66A | - | €5,600 | +€5,600 | |
| Gross operating margin | 9900 | -€27,998 | -€33,613 | -€5,615 | -20.1% |
| Operating profit (loss) | 9901 | -€28,485 | -€39,640 | -€11,156 | -39.2% |
| Financial income | 75/76B | €6,402 | €3,892 | -€2,510 | -39.2% |
| Recurring financial income | 75 | €6,402 | €3,892 | -€2,510 | -39.2% |
| Financial charges | 65/66B | €7,684 | €8,293 | +€609 | +7.9% |
| Recurring financial charges | 65 | €7,684 | €8,293 | +€609 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,767 | -€44,042 | -€14,275 | -48.0% |
| Profit (loss) for the period | 9904 | -€29,767 | -€44,042 | -€14,275 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,767 | -€44,042 | -€14,275 | -48.0% |
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 14 October 2026 via checked.be.