Roarty: 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.
Roarty
Largest movements
- Receivables within one year +€301,534
up €301,534 (+84.4%), from €357,062 to €658,595
of which Other amounts receivable: +€152,483
- Tangible fixed assets -€34,409
no longer reported in 2025 (was €34,409)
- Deferred charges and accrued income -€14,719
down €14,719 (-91.6%), from €16,063 to €1,343
- Reserves +€221,929
up €221,929 (+59.8%), from €371,239 to €593,169
of which Distributable reserves: +€221,929
- Tax, wage and social debts +€35,644
up €35,644 (+154.9%), from €23,013 to €58,657
- Other debts -€27,002
no longer reported in 2025 (was €27,002)
- Profit (loss) carried forward +€15,000
up €15,000 (+56.8%), from €26,390 to €41,390
- Gross operating margin +€199,590
up €199,590 (+154.0%), from €129,593 to €329,183
- Taxes +€68,964
up €68,964 (+155.8%), from €44,253 to €113,216
- Depreciation -€6,942
no longer reported in 2025 (was €6,942)
- Financial income +€4,360
up €4,360 (+22.7%), from €19,210 to €23,570
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 | €460,144 | €712,044 | +€251,900 | +54.7% |
| Fixed assets | 21/28 | €34,669 | €260 | -€34,409 | -99.3% |
| Tangible fixed assets | 22/27 | €34,409 | - | -€34,409 | |
| Plant, machinery and equipment | 23 | €15,476 | - | -€15,476 | |
| Furniture and vehicles | 24 | €13,040 | - | -€13,040 | |
| Other tangible fixed assets | 26 | €5,894 | - | -€5,894 | |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €425,475 | €711,784 | +€286,309 | +67.3% |
| Amounts receivable within one year | 40/41 | €357,062 | €658,595 | +€301,534 | +84.4% |
| Trade receivables | 40 | €145 | €149,196 | +€149,051 | +102743.9% |
| Other amounts receivable | 41 | €356,917 | €509,400 | +€152,483 | +42.7% |
| Cash at bank and in hand | 54/58 | €52,351 | €51,845 | -€505 | -1.0% |
| Deferred charges and accrued income | 490/1 | €16,063 | €1,343 | -€14,719 | -91.6% |
| Total equity and liabilities | 10/49 | €460,144 | €712,044 | +€251,900 | +54.7% |
| Equity | 10/15 | €410,029 | €646,959 | +€236,929 | +57.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €371,239 | €593,169 | +€221,929 | +59.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €369,379 | €591,309 | +€221,929 | +60.1% |
| Profit (loss) carried forward | 14 | €26,390 | €41,390 | +€15,000 | +56.8% |
| Amounts payable | 17/49 | €50,115 | €65,085 | +€14,970 | +29.9% |
| Amounts payable within one year | 42/48 | €50,115 | €65,085 | +€14,970 | +29.9% |
| Trade debts | 44 | €100 | €6,429 | +€6,329 | +6316.6% |
| Suppliers | 440/4 | €100 | €6,429 | +€6,329 | +6316.6% |
| Taxes, remuneration and social security | 45 | €23,013 | €58,657 | +€35,644 | +154.9% |
| Taxes | 450/3 | €23,013 | €58,657 | +€35,644 | +154.9% |
| Other amounts payable | 47/48 | €27,002 | - | -€27,002 | |
| Non-recurring operating income | 76A | - | €305 | +€305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,942 | - | -€6,942 | |
| Other operating charges | 640/8 | €430 | €1,830 | +€1,400 | +326.0% |
| Gross operating margin | 9900 | €129,593 | €329,183 | +€199,590 | +154.0% |
| Operating profit (loss) | 9901 | €122,221 | €327,353 | +€205,132 | +167.8% |
| Financial income | 75/76B | €19,210 | €23,570 | +€4,360 | +22.7% |
| Recurring financial income | 75 | €19,210 | €23,570 | +€4,360 | +22.7% |
| Financial charges | 65/66B | €263 | €777 | +€515 | +195.8% |
| Recurring financial charges | 65 | €263 | €777 | +€515 | +195.8% |
| Profit (loss) for the period before taxes | 9903 | €141,168 | €350,145 | +€208,978 | +148.0% |
| Income taxes | 67/77 | €44,253 | €113,216 | +€68,964 | +155.8% |
| Profit (loss) for the period | 9904 | €96,915 | €236,929 | +€140,014 | +144.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,915 | €236,929 | +€140,014 | +144.5% |
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 29 September 2026 via checked.be.