RODA PLANT: 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.
RODA PLANT
Largest movements
- Cash +€561,411
up €561,411 (+127%), from €440,818 to €1.0m
mainly Current investments (+€400,481) and Net result for the year (+€224,047)
- Current investments -€400,481
down €400,481 (-70.1%), from €570,984 to €170,503
- Tangible fixed assets -€21,958
down €21,958 (-18.3%), from €120,141 to €98,184
of which Plant, machinery and equipment: -€21,102
- Tax, wage and social debts +€93,756
up €93,756 (+1,101%), from €8,519 to €102,276
- Reserves +€58,678
up €58,678 (+5.2%), from €1.1m to €1.2m
- Trade debts -€20,633
down €20,633 (-44.0%), from €46,909 to €26,276
- Gross operating margin +€23,380
up €23,380 (+6.7%), from €347,077 to €370,457
- Taxes +€17,621
up €17,621 (+19.8%), from €89,087 to €106,709
- Depreciation -€8,967
down €8,967 (-16.3%), from €54,940 to €45,972
- Financial charges +€8,205
up €8,205, from -€3,392 to €4,813
- Financial income +€5,549
up €5,549 (+43.8%), from €12,659 to €18,209
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 | €1,323,332 | €1,452,231 | +€128,899 | +9.7% |
| Fixed assets | 21/28 | €120,141 | €98,184 | -€21,958 | -18.3% |
| Tangible fixed assets | 22/27 | €120,141 | €98,184 | -€21,958 | -18.3% |
| Land and buildings | 22 | €11,788 | €17,341 | +€5,553 | +47.1% |
| Plant, machinery and equipment | 23 | €83,850 | €62,748 | -€21,102 | -25.2% |
| Furniture and vehicles | 24 | €10,123 | €5,538 | -€4,585 | -45.3% |
| Other tangible fixed assets | 26 | €14,380 | €12,556 | -€1,824 | -12.7% |
| Current assets | 29/58 | €1,203,191 | €1,354,047 | +€150,856 | +12.5% |
| Stocks and contracts in progress | 3 | €175,573 | €167,709 | -€7,864 | -4.5% |
| Stocks | 30/36 | €175,573 | €167,709 | -€7,864 | -4.5% |
| Amounts receivable within one year | 40/41 | €13,273 | €12,930 | -€343 | -2.6% |
| Trade receivables | 40 | €4,848 | €7,245 | +€2,397 | +49.5% |
| Other amounts receivable | 41 | €8,425 | €5,685 | -€2,740 | -32.5% |
| Current investments | 50/53 | €570,984 | €170,503 | -€400,481 | -70.1% |
| Cash at bank and in hand | 54/58 | €440,818 | €1,002,229 | +€561,411 | +127% |
| Deferred charges and accrued income | 490/1 | €2,544 | €678 | -€1,867 | -73.4% |
| Total equity and liabilities | 10/49 | €1,323,332 | €1,452,231 | +€128,899 | +9.7% |
| Equity | 10/15 | €1,168,330 | €1,227,007 | +€58,678 | +5.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,118,330 | €1,177,007 | +€58,678 | +5.2% |
| Distributable reserves | 133 | €1,118,330 | €1,177,007 | +€58,678 | +5.2% |
| Amounts payable | 17/49 | €155,003 | €225,224 | +€70,221 | +45.3% |
| Amounts payable within one year | 42/48 | €155,003 | €225,224 | +€70,221 | +45.3% |
| Trade debts | 44 | €46,909 | €26,276 | -€20,633 | -44.0% |
| Suppliers | 440/4 | €46,909 | €26,276 | -€20,633 | -44.0% |
| Taxes, remuneration and social security | 45 | €8,519 | €102,276 | +€93,756 | +1,101% |
| Taxes | 450/3 | €8,519 | €102,276 | +€93,756 | +1,101% |
| Other amounts payable | 47/48 | €99,575 | €96,672 | -€2,903 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,940 | €45,972 | -€8,967 | -16.3% |
| Other operating charges | 640/8 | €6,879 | €7,125 | +€246 | +3.6% |
| Gross operating margin | 9900 | €347,077 | €370,457 | +€23,380 | +6.7% |
| Operating profit (loss) | 9901 | €285,258 | €317,360 | +€32,102 | +11.3% |
| Financial income | 75/76B | €12,659 | €18,209 | +€5,549 | +43.8% |
| Recurring financial income | 75 | €12,659 | €18,209 | +€5,549 | +43.8% |
| Financial charges | 65/66B | -€3,392 | €4,813 | +€8,205 | |
| Recurring financial charges | 65 | -€3,392 | €4,813 | +€8,205 | |
| Profit (loss) for the period before taxes | 9903 | €301,309 | €330,755 | +€29,446 | +9.8% |
| Income taxes | 67/77 | €89,087 | €106,709 | +€17,621 | +19.8% |
| Profit (loss) for the period | 9904 | €212,222 | €224,047 | +€11,825 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €212,222 | €224,047 | +€11,825 | +5.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.