RODAF: 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.
RODAF
Largest movements
- Tangible fixed assets +€19,114
up €19,114 (+107%), from €17,852 to €36,967
- Cash -€3,771
down €3,771 (-14.7%), from €25,648 to €21,877
mainly Investment in fixed assets (net) (-€27,335) and Trade debts (-€1,840)
- Deferred charges and accrued income +€1,647
up €1,647 (+450%), from €366 to €2,013
- Receivables within one year +€762
up €762 (+7.8%), from €9,793 to €10,555
of which Other amounts receivable: +€3,006
- Profit (loss) carried forward +€16,066
up €16,066 (+52.8%), from €30,434 to €46,499
- Tax, wage and social debts +€3,425
up €3,425 (+43.5%), from €7,881 to €11,306
of which Remuneration and social security: +€1,900
- Trade debts -€1,840
down €1,840 (-23.5%), from €7,842 to €6,002
of which Suppliers: -€5,168
- Gross operating margin +€8,285
up €8,285 (+38.6%), from €21,437 to €29,721
- Taxes +€1,525
up €1,525 (+60.3%), from €2,531 to €4,056
- Depreciation +€569
up €569 (+7.4%), from €7,651 to €8,220
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 | €53,660 | €71,411 | +€17,751 | +33.1% |
| Fixed assets | 21/28 | €17,852 | €36,967 | +€19,114 | +107% |
| Tangible fixed assets | 22/27 | €17,852 | €36,967 | +€19,114 | +107% |
| Furniture and vehicles | 24 | €17,852 | €36,967 | +€19,114 | +107% |
| Current assets | 29/58 | €35,807 | €34,444 | -€1,363 | -3.8% |
| Amounts receivable within one year | 40/41 | €9,793 | €10,555 | +€762 | +7.8% |
| Trade receivables | 40 | €9,226 | €6,981 | -€2,244 | -24.3% |
| Other amounts receivable | 41 | €567 | €3,573 | +€3,006 | +530% |
| Cash at bank and in hand | 54/58 | €25,648 | €21,877 | -€3,771 | -14.7% |
| Deferred charges and accrued income | 490/1 | €366 | €2,013 | +€1,647 | +450% |
| Total equity and liabilities | 10/49 | €53,660 | €71,411 | +€17,751 | +33.1% |
| Equity | 10/15 | €35,434 | €51,499 | +€16,066 | +45.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,434 | €46,499 | +€16,066 | +52.8% |
| Amounts payable | 17/49 | €18,226 | €19,911 | +€1,685 | +9.2% |
| Amounts payable within one year | 42/48 | €18,226 | €19,311 | +€1,085 | +6.0% |
| Trade debts | 44 | €7,842 | €6,002 | -€1,840 | -23.5% |
| Suppliers | 440/4 | €5,997 | €829 | -€5,168 | -86.2% |
| Bills of exchange payable | 441 | €1,845 | €5,173 | +€3,328 | +180% |
| Taxes, remuneration and social security | 45 | €7,881 | €11,306 | +€3,425 | +43.5% |
| Taxes | 450/3 | €2,531 | €4,056 | +€1,525 | +60.3% |
| Remuneration and social security | 454/9 | €5,350 | €7,250 | +€1,900 | +35.5% |
| Other amounts payable | 47/48 | €2,504 | €2,004 | -€500 | -20.0% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Remuneration, social security and pensions | 62 | €675 | €650 | -€25 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,651 | €8,220 | +€569 | +7.4% |
| Other operating charges | 640/8 | €383 | €488 | +€105 | +27.4% |
| Gross operating margin | 9900 | €21,437 | €29,721 | +€8,285 | +38.6% |
| Operating profit (loss) | 9901 | €12,727 | €20,362 | +€7,635 | +60.0% |
| Financial income | 75/76B | €3 | €3 | -€1 | -18.3% |
| Recurring financial income | 75 | €3 | €3 | -€1 | -18.3% |
| Financial charges | 65/66B | €256 | €243 | -€13 | -5.0% |
| Recurring financial charges | 65 | €256 | €243 | -€13 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €12,474 | €20,122 | +€7,648 | +61.3% |
| Income taxes | 67/77 | €2,531 | €4,056 | +€1,525 | +60.3% |
| Profit (loss) for the period | 9904 | €9,943 | €16,066 | +€6,123 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,943 | €16,066 | +€6,123 | +61.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.