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.
RODIM
Largest movements
- Cash -€144,634
down €144,634 (-83.4%), from €173,492 to €28,858
mainly Investment in fixed assets (net) (-€124,962) and Net result for the year (-€72,539)
- Tangible fixed assets +€40,853
up €40,853 (+1.7%), from €2.4m to €2.5m
- Reserves -€40,879
down €40,879 (-5.1%), from €807,189 to €766,310
of which Tax-exempt reserves: -€40,879
- Profit (loss) carried forward -€31,660
down €31,660 (-7.7%), from €411,381 to €379,721
- Gross operating margin -€38,194
down €38,194 (-62.4%), from €61,200 to €23,006
- Financial charges +€1,908
up €1,908 (+30.3%), from €6,298 to €8,206
- Other operating charges +€778
up €778 (+4.3%), from €17,949 to €18,727
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,607,655 | €2,502,708 | -€104,947 | -4.0% |
| Fixed assets | 21/28 | €2,430,416 | €2,471,269 | +€40,853 | +1.7% |
| Tangible fixed assets | 22/27 | €2,430,416 | €2,471,269 | +€40,853 | +1.7% |
| Land and buildings | 22 | €2,430,416 | €2,471,269 | +€40,853 | +1.7% |
| Current assets | 29/58 | €177,239 | €31,439 | -€145,800 | -82.3% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,581 | +€81 | +3.2% |
| Trade receivables | 40 | €2,500 | €2,575 | +€75 | +3.0% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €173,492 | €28,858 | -€144,634 | -83.4% |
| Deferred charges and accrued income | 490/1 | €1,247 | - | -€1,247 | |
| Total equity and liabilities | 10/49 | €2,607,655 | €2,502,708 | -€104,947 | -4.0% |
| Equity | 10/15 | €1,320,454 | €1,247,915 | -€72,539 | -5.5% |
| Contributions | 10/11 | €101,884 | €101,884 | = | 0.0% |
| Capital | 10 | €101,884 | €101,884 | = | 0.0% |
| Issued capital | 100 | €101,884 | €101,884 | = | 0.0% |
| Reserves | 13 | €807,189 | €766,310 | -€40,879 | -5.1% |
| Non-distributable reserves | 130/1 | €10,188 | €10,188 | = | 0.0% |
| Legal reserve | 130 | €10,188 | €10,188 | = | 0.0% |
| Tax-exempt reserves | 132 | €337,895 | €297,016 | -€40,879 | -12.1% |
| Distributable reserves | 133 | €459,106 | €459,106 | = | 0.0% |
| Profit (loss) carried forward | 14 | €411,381 | €379,721 | -€31,660 | -7.7% |
| Provisions and deferred taxes | 16 | €166,611 | €151,133 | -€15,478 | -9.3% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Deferred taxes | 168 | €151,611 | €136,133 | -€15,478 | -10.2% |
| Amounts payable | 17/49 | €1,120,590 | €1,103,660 | -€16,930 | -1.5% |
| Amounts payable after more than one year | 17 | €692,974 | €674,275 | -€18,699 | -2.7% |
| Financial debts | 170/4 | €142,974 | €124,275 | -€18,699 | -13.1% |
| Other amounts payable | 178/9 | €550,000 | €550,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €426,581 | €427,600 | +€1,019 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €17,680 | €18,699 | +€1,019 | +5.8% |
| Other amounts payable | 47/48 | €408,901 | €408,901 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,035 | €1,785 | +€750 | +72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,734 | €84,109 | +€375 | +0.4% |
| Other operating charges | 640/8 | €17,949 | €18,727 | +€778 | +4.3% |
| Gross operating margin | 9900 | €61,200 | €23,006 | -€38,194 | -62.4% |
| Operating profit (loss) | 9901 | -€40,484 | -€79,830 | -€39,347 | -97.2% |
| Financial income | 75/76B | €7 | €19 | +€12 | +176.7% |
| Recurring financial income | 75 | €7 | €19 | +€12 | +176.7% |
| Financial charges | 65/66B | €6,298 | €8,206 | +€1,908 | +30.3% |
| Recurring financial charges | 65 | €6,298 | €8,206 | +€1,908 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,775 | -€88,017 | -€41,243 | -88.2% |
| Transfer from deferred taxes | 780 | €15,478 | €15,478 | = | 0.0% |
| Income taxes | 67/77 | €2 | €0 | -€2 | -100.0% |
| Profit (loss) for the period | 9904 | -€31,299 | -€72,539 | -€41,240 | -131.8% |
| Transfer from tax-exempt reserves | 789 | €40,879 | €40,879 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,580 | -€31,660 | -€41,240 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.