RODIPA: 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.
RODIPA
Largest movements
- Receivables within one year -€24,888
down €24,888 (-35.3%), from €70,446 to €45,557
of which Other amounts receivable: -€26,030
- Cash -€21,948
down €21,948 (-64.9%), from €33,803 to €11,855
mainly Debts after one year (-€47,586) and Current portion of long-term debt (-€24,001)
- Tangible fixed assets -€14,422
down €14,422 (-8.4%), from €172,336 to €157,914
of which Assets under construction and advance payments: -€7,498
- Debts after one year -€47,586
down €47,586 (-26.2%), from €181,775 to €134,189
of which Financial debts: -€47,586
- Other debts +€29,039
up €29,039 (+68.6%), from €42,358 to €71,397
- Current portion of long-term debt -€24,001
no longer reported in 2024 (was €24,001)
- Profit (loss) carried forward -€23,580
down €23,580 (-15.0%), from -€157,698 to -€181,278
- Short-term financial debts +€9,584
up €9,584 (+707%), from €1,355 to €10,939
- Gross operating margin +€45,124
up €45,124 (+352%), from €12,802 to €57,927
- Staff costs +€17,372
up €17,372 (+57.4%), from €30,246 to €47,618
- Financial charges +€5,400
up €5,400 (+93.6%), from €5,767 to €11,168
- Depreciation -€1,004
down €1,004 (-5.3%), from €18,842 to €17,838
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.
Derived cash bridge
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 | €277,992 | €216,733 | -€61,259 | -22.0% |
| Fixed assets | 21/28 | €172,336 | €157,914 | -€14,422 | -8.4% |
| Tangible fixed assets | 22/27 | €172,336 | €157,914 | -€14,422 | -8.4% |
| Land and buildings | 22 | €128,178 | €121,639 | -€6,539 | -5.1% |
| Plant, machinery and equipment | 23 | €1,505 | €2,552 | +€1,047 | +69.5% |
| Furniture and vehicles | 24 | €20,555 | €19,123 | -€1,432 | -7.0% |
| Assets under construction and advance payments | 27 | €22,098 | €14,600 | -€7,498 | -33.9% |
| Current assets | 29/58 | €105,656 | €58,819 | -€46,836 | -44.3% |
| Amounts receivable within one year | 40/41 | €70,446 | €45,557 | -€24,888 | -35.3% |
| Trade receivables | 40 | €34,852 | €35,994 | +€1,142 | +3.3% |
| Other amounts receivable | 41 | €35,594 | €9,564 | -€26,030 | -73.1% |
| Current investments | 50/53 | €1,407 | €1,407 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,803 | €11,855 | -€21,948 | -64.9% |
| Total equity and liabilities | 10/49 | €277,992 | €216,733 | -€61,259 | -22.0% |
| Equity | 10/15 | -€5,613 | -€29,193 | -€23,580 | -420% |
| Contributions | 10/11 | €132,623 | €132,623 | = | 0.0% |
| Capital | 10 | €132,623 | €132,623 | = | 0.0% |
| Issued capital | 100 | €132,623 | €132,623 | = | 0.0% |
| Reserves | 13 | €19,462 | €19,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,262 | €13,262 | = | 0.0% |
| Legal reserve | 130 | €13,262 | €13,262 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,698 | -€181,278 | -€23,580 | -15.0% |
| Amounts payable | 17/49 | €283,605 | €245,926 | -€37,679 | -13.3% |
| Amounts payable after more than one year | 17 | €181,775 | €134,189 | -€47,586 | -26.2% |
| Financial debts | 170/4 | €177,775 | €130,189 | -€47,586 | -26.8% |
| Other amounts payable | 178/9 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,830 | €111,737 | +€9,907 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €24,001 | - | -€24,001 | |
| Financial debts | 43 | €1,355 | €10,939 | +€9,584 | +707% |
| Credit institutions | 430/8 | €1,355 | €10,939 | +€9,584 | +707% |
| Trade debts | 44 | €34,116 | €29,402 | -€4,714 | -13.8% |
| Suppliers | 440/4 | €34,116 | €29,402 | -€4,714 | -13.8% |
| Other amounts payable | 47/48 | €42,358 | €71,397 | +€29,039 | +68.6% |
| Non-recurring operating income | 76A | €2,380 | - | -€2,380 | |
| Remuneration, social security and pensions | 62 | €30,246 | €47,618 | +€17,372 | +57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,842 | €17,838 | -€1,004 | -5.3% |
| Other operating charges | 640/8 | €5,048 | €5,078 | +€31 | +0.6% |
| Gross operating margin | 9900 | €12,802 | €57,927 | +€45,124 | +352% |
| Operating profit (loss) | 9901 | -€41,333 | -€12,607 | +€28,726 | +69.5% |
| Financial income | 75/76B | €189 | €195 | +€6 | +3.4% |
| Recurring financial income | 75 | €189 | €195 | +€6 | +3.4% |
| Financial charges | 65/66B | €5,767 | €11,168 | +€5,400 | +93.6% |
| Recurring financial charges | 65 | €5,767 | €11,168 | +€5,400 | +93.6% |
| Profit (loss) for the period before taxes | 9903 | -€46,912 | -€23,580 | +€23,332 | +49.7% |
| Profit (loss) for the period | 9904 | -€46,912 | -€23,580 | +€23,332 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,912 | -€23,580 | +€23,332 | +49.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.