RODERIC TANT: 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.
RODERIC TANT
Largest movements
- Current investments +€153,946
up €153,946 (+307.9%), from €50,000 to €203,946
- Cash -€109,537
down €109,537 (-58.2%), from €188,245 to €78,708
mainly Current investments (-€153,946) and Advances received (-€67,525)
- Tangible fixed assets -€51,410
down €51,410 (-13.1%), from €391,009 to €339,599
of which Furniture and vehicles: -€29,814
- Receivables within one year +€28,285
up €28,285 (+329.7%), from €8,578 to €36,863
of which Trade receivables: +€23,216
- Stocks and contracts -€15,483
down €15,483 (-14.2%), from €108,683 to €93,200
- Reserves +€95,826
up €95,826 (+30.0%), from €319,162 to €414,988
of which Distributable reserves: +€95,826
- Advances received -€67,525
down €67,525 (-68.1%), from €99,225 to €31,700
- Debts after one year -€25,393
down €25,393 (-11.1%), from €228,895 to €203,502
- Gross operating margin +€79,006
up €79,006 (+69.6%), from €113,594 to €192,600
- Taxes +€21,839
up €21,839 (+146.2%), from €14,936 to €36,775
- Depreciation +€11,303
up €11,303 (+26.3%), from €42,964 to €54,267
- Financial income +€3,039
up €3,039 (+686.9%), from €442 to €3,482
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 | €748,899 | €752,812 | +€3,913 | +0.5% |
| Fixed assets | 21/28 | €391,009 | €339,599 | -€51,410 | -13.1% |
| Tangible fixed assets | 22/27 | €391,009 | €339,599 | -€51,410 | -13.1% |
| Land and buildings | 22 | €248,051 | €227,333 | -€20,717 | -8.4% |
| Plant, machinery and equipment | 23 | €2,462 | €1,583 | -€879 | -35.7% |
| Furniture and vehicles | 24 | €140,496 | €110,683 | -€29,814 | -21.2% |
| Current assets | 29/58 | €357,889 | €413,213 | +€55,323 | +15.5% |
| Stocks and contracts in progress | 3 | €108,683 | €93,200 | -€15,483 | -14.2% |
| Stocks | 30/36 | €108,683 | €93,200 | -€15,483 | -14.2% |
| Amounts receivable within one year | 40/41 | €8,578 | €36,863 | +€28,285 | +329.7% |
| Trade receivables | 40 | €1,050 | €24,266 | +€23,216 | +2211.0% |
| Other amounts receivable | 41 | €7,528 | €12,597 | +€5,069 | +67.3% |
| Current investments | 50/53 | €50,000 | €203,946 | +€153,946 | +307.9% |
| Cash at bank and in hand | 54/58 | €188,245 | €78,708 | -€109,537 | -58.2% |
| Deferred charges and accrued income | 490/1 | €2,383 | €496 | -€1,887 | -79.2% |
| Total equity and liabilities | 10/49 | €748,899 | €752,812 | +€3,913 | +0.5% |
| Equity | 10/15 | €337,754 | €433,580 | +€95,826 | +28.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €319,162 | €414,988 | +€95,826 | +30.0% |
| Tax-exempt reserves | 132 | €12,699 | €12,699 | = | 0.0% |
| Distributable reserves | 133 | €306,463 | €402,289 | +€95,826 | +31.3% |
| Amounts payable | 17/49 | €411,145 | €319,232 | -€91,913 | -22.4% |
| Amounts payable after more than one year | 17 | €228,895 | €203,502 | -€25,393 | -11.1% |
| Financial debts | 170/4 | €228,895 | €203,502 | -€25,393 | -11.1% |
| Amounts payable within one year | 42/48 | €182,250 | €115,730 | -€66,520 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €25,210 | €25,393 | +€183 | +0.7% |
| Trade debts | 44 | €10,348 | €6,628 | -€3,720 | -35.9% |
| Suppliers | 440/4 | €10,348 | €6,628 | -€3,720 | -35.9% |
| Advances received on contracts in progress | 46 | €99,225 | €31,700 | -€67,525 | -68.1% |
| Taxes, remuneration and social security | 45 | €19,444 | €25,374 | +€5,930 | +30.5% |
| Taxes | 450/3 | €19,444 | €25,374 | +€5,930 | +30.5% |
| Other amounts payable | 47/48 | €28,023 | €26,635 | -€1,388 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,964 | €54,267 | +€11,303 | +26.3% |
| Other operating charges | 640/8 | €2,434 | €1,884 | -€550 | -22.6% |
| Gross operating margin | 9900 | €113,594 | €192,600 | +€79,006 | +69.6% |
| Operating profit (loss) | 9901 | €68,195 | €136,448 | +€68,253 | +100.1% |
| Financial income | 75/76B | €442 | €3,482 | +€3,039 | +686.9% |
| Recurring financial income | 75 | €442 | €3,482 | +€3,039 | +686.9% |
| Financial charges | 65/66B | €6,913 | €7,329 | +€416 | +6.0% |
| Recurring financial charges | 65 | €6,913 | €7,329 | +€416 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €61,725 | €132,601 | +€70,876 | +114.8% |
| Income taxes | 67/77 | €14,936 | €36,775 | +€21,839 | +146.2% |
| Profit (loss) for the period | 9904 | €46,789 | €95,826 | +€49,037 | +104.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,789 | €95,826 | +€49,037 | +104.8% |
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 7 October 2026 via checked.be.