RODIM: 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.
What changed
RODIM
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€24,401
2024 · -€18,067-€6,335
Equity
€1.5m
2024 · €1.5m-€24,401
Cash
€8,584
2024 · €10,264-€1,680
Balance sheet total
€1.7m
2024 · €1.8m-€65,210
Largest movements
Assets
- Tangible fixed assets -€47,533
down €47,533 (-4.1%), from €1.1m to €1.1m
of which Land and buildings: -€44,578
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€23,933
down €23,933 (-52.6%), from €45,515 to €21,583
- Depreciation -€11,552
down €11,552 (-19.6%), from €59,085 to €47,533
- Financial charges -€1,669
down €1,669 (-45.7%), from €3,654 to €1,985
- Other operating charges +€1,307
up €1,307 (+17.9%), from €7,318 to €8,625
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.
Result 2024
-€18,067
Gross operating margin
-€23,933
Depreciation
+€11,552
Other operating charges
-€1,307
Financial income
+€0
Financial charges
+€1,669
Deferred taxes and other
+€5,684
Result 2025
-€24,401
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.
From operations
-€7,169
Investment
+€17,500
Financing
-€12,011
Cash 2024
€10,264
From operations (derived)
-€7,169
Net result for the year
-€24,401
Depreciation
+€47,533
Receivables within one year
-€4,000
Deferred charges and accrued income
+€2,497
Provisions
-€12,158
Trade debts
-€2,128
Other debts
-€14,209
Accrued charges and deferred income
-€302
Investment (derived)
+€17,500
Investment in fixed assets (net)
+€17,500
Financing
-€12,011
Debts after one year
-€12,227
Current portion of long-term debt
+€216
Cash 2025
€8,584
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,813,856 | €1,748,646 | -€65,210 | -3.6% |
| Fixed assets | 21/28 | €1,798,431 | €1,733,398 | -€65,033 | -3.6% |
| Tangible fixed assets | 22/27 | €1,146,731 | €1,099,198 | -€47,533 | -4.1% |
| Land and buildings | 22 | €1,132,463 | €1,087,885 | -€44,578 | -3.9% |
| Plant, machinery and equipment | 23 | €2,273 | €964 | -€1,309 | -57.6% |
| Furniture and vehicles | 24 | €11,995 | €10,349 | -€1,646 | -13.7% |
| Financial fixed assets | 28 | €651,700 | €634,200 | -€17,500 | -2.7% |
| Current assets | 29/58 | €15,425 | €15,248 | -€177 | -1.1% |
| Amounts receivable within one year | 40/41 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €10,264 | €8,584 | -€1,680 | -16.4% |
| Deferred charges and accrued income | 490/1 | €5,161 | €2,664 | -€2,497 | -48.4% |
| Total equity and liabilities | 10/49 | €1,813,856 | €1,748,646 | -€65,210 | -3.6% |
| Equity | 10/15 | €1,528,638 | €1,504,236 | -€24,401 | -1.6% |
| Contributions | 10/11 | €793,259 | €793,259 | = | 0.0% |
| Capital | 10 | - | €793,259 | +€793,259 | |
| Issued capital | 100 | - | €793,259 | +€793,259 | |
| Reserves | 13 | €752,944 | €742,655 | -€10,289 | -1.4% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | - | €50,000 | +€50,000 | |
| Reserves not available under the articles | 1311 | €50,000 | - | -€50,000 | |
| Tax-exempt reserves | 132 | €272,944 | €262,655 | -€10,289 | -3.8% |
| Distributable reserves | 133 | €430,000 | €430,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,566 | -€31,678 | -€14,113 | -80.3% |
| Provisions and deferred taxes | 16 | €100,213 | €88,054 | -€12,158 | -12.1% |
| Deferred taxes | 168 | €100,213 | €88,054 | -€12,158 | -12.1% |
| Amounts payable | 17/49 | €185,006 | €156,355 | -€28,650 | -15.5% |
| Amounts payable after more than one year | 17 | €85,784 | €73,557 | -€12,227 | -14.3% |
| Financial debts | 170/4 | €85,784 | €73,557 | -€12,227 | -14.3% |
| Amounts payable within one year | 42/48 | €90,757 | €74,636 | -€16,121 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €12,011 | €12,227 | +€216 | +1.8% |
| Trade debts | 44 | €2,185 | €57 | -€2,128 | -97.4% |
| Suppliers | 440/4 | €2,185 | €57 | -€2,128 | -97.4% |
| Other amounts payable | 47/48 | €76,562 | €62,352 | -€14,209 | -18.6% |
| Accrued charges and deferred income | 492/3 | €8,465 | €8,163 | -€302 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,085 | €47,533 | -€11,552 | -19.6% |
| Other operating charges | 640/8 | €7,318 | €8,625 | +€1,307 | +17.9% |
| Gross operating margin | 9900 | €45,515 | €21,583 | -€23,933 | -52.6% |
| Operating profit (loss) | 9901 | -€20,887 | -€34,575 | -€13,687 | -65.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,654 | €1,985 | -€1,669 | -45.7% |
| Recurring financial charges | 65 | €3,654 | €1,985 | -€1,669 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,541 | -€36,560 | -€12,019 | -49.0% |
| Transfer from deferred taxes | 780 | €6,475 | €12,158 | +€5,684 | +87.8% |
| Profit (loss) for the period | 9904 | -€18,067 | -€24,401 | -€6,335 | -35.1% |
| Transfer from tax-exempt reserves | 789 | €18,510 | €10,289 | -€8,221 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €443 | -€14,113 | -€14,556 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.