RODEN: 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.
RODEN
Largest movements
- Cash +€39,986
up €39,986 (+163%), from €24,518 to €64,504
mainly Other debts (+€59,850) and Receivables within one year (+€33,416)
- Receivables within one year -€33,416
down €33,416 (-83.7%), from €39,916 to €6,500
of which Trade receivables: -€31,623
- Tangible fixed assets -€21,717
down €21,717 (-47.0%), from €46,162 to €24,446
- Deferred charges and accrued income +€19,143
up €19,143 (+1,881%), from €1,018 to €20,160
- Profit (loss) carried forward -€77,244
down €77,244 (-93.3%), from €82,758 to €5,514
- Other debts +€59,850
new in 2025: €59,850
- Tax, wage and social debts +€28,361
new in 2025: €28,361
- Debts after one year -€12,415
no longer reported in 2025 (was €12,415)
- Current portion of long-term debt +€4,993
up €4,993 (+67.3%), from €7,422 to €12,415
- Gross operating margin +€14,661
up €14,661 (+51.0%), from €28,720 to €43,381
- Financial charges +€3,849
up €3,849 (+1,384%), from €278 to €4,127
- Taxes +€2,709
up €2,709 (+148,852%), from €2 to €2,711
- Depreciation +€1,950
up €1,950 (+8.2%), from €23,929 to €25,880
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 | €111,614 | €115,980 | +€4,366 | +3.9% |
| Fixed assets | 21/28 | €46,162 | €24,816 | -€21,347 | -46.2% |
| Tangible fixed assets | 22/27 | €46,162 | €24,446 | -€21,717 | -47.0% |
| Plant, machinery and equipment | 23 | €15,650 | €7,502 | -€8,147 | -52.1% |
| Furniture and vehicles | 24 | €7,051 | €1,788 | -€5,263 | -74.6% |
| Leasing and similar rights | 25 | €23,462 | €15,156 | -€8,306 | -35.4% |
| Financial fixed assets | 28 | - | €370 | +€370 | |
| Current assets | 29/58 | €65,452 | €91,164 | +€25,712 | +39.3% |
| Amounts receivable within one year | 40/41 | €39,916 | €6,500 | -€33,416 | -83.7% |
| Trade receivables | 40 | €35,316 | €3,693 | -€31,623 | -89.5% |
| Other amounts receivable | 41 | €4,600 | €2,806 | -€1,794 | -39.0% |
| Cash at bank and in hand | 54/58 | €24,518 | €64,504 | +€39,986 | +163% |
| Deferred charges and accrued income | 490/1 | €1,018 | €20,160 | +€19,143 | +1,881% |
| Total equity and liabilities | 10/49 | €111,614 | €115,980 | +€4,366 | +3.9% |
| Equity | 10/15 | €90,818 | €13,574 | -€77,244 | -85.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,758 | €5,514 | -€77,244 | -93.3% |
| Amounts payable | 17/49 | €20,796 | €102,406 | +€81,610 | +392% |
| Amounts payable after more than one year | 17 | €12,415 | - | -€12,415 | |
| Financial debts | 170/4 | €12,415 | - | -€12,415 | |
| Amounts payable within one year | 42/48 | €8,382 | €102,406 | +€94,024 | +1,122% |
| Current portion of amounts payable after more than one year | 42 | €7,422 | €12,415 | +€4,993 | +67.3% |
| Trade debts | 44 | €959 | €1,780 | +€821 | +85.5% |
| Suppliers | 440/4 | €959 | €1,780 | +€821 | +85.5% |
| Taxes, remuneration and social security | 45 | - | €28,361 | +€28,361 | |
| Taxes | 450/3 | - | €28,361 | +€28,361 | |
| Other amounts payable | 47/48 | - | €59,850 | +€59,850 | |
| Non-recurring operating income | 76A | €4,738 | - | -€4,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,929 | €25,880 | +€1,950 | +8.2% |
| Other operating charges | 640/8 | €1,470 | €1,612 | +€142 | +9.7% |
| Gross operating margin | 9900 | €28,720 | €43,381 | +€14,661 | +51.0% |
| Operating profit (loss) | 9901 | €3,321 | €15,889 | +€12,568 | +378% |
| Financial income | 75/76B | €2 | €4 | +€1 | +66.8% |
| Recurring financial income | 75 | €2 | €4 | +€1 | +66.8% |
| Financial charges | 65/66B | €278 | €4,127 | +€3,849 | +1,384% |
| Recurring financial charges | 65 | €278 | €4,127 | +€3,849 | +1,384% |
| Profit (loss) for the period before taxes | 9903 | €3,045 | €11,766 | +€8,721 | +286% |
| Income taxes | 67/77 | €2 | €2,711 | +€2,709 | +148,852% |
| Profit (loss) for the period | 9904 | €3,043 | €9,055 | +€6,011 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €3,043 | €9,055 | +€6,011 | +198% |
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 23 October 2026 via checked.be.