ROEBA: 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.
ROEBA
Largest movements
- Receivables within one year -€81,549
no longer reported in 2025 (was €81,549)
- Tangible fixed assets -€6,961
down €6,961 (-4.4%), from €157,318 to €150,356
of which Land and buildings: -€6,625
- Reserves -€100,000
down €100,000 (-43.5%), from €229,903 to €129,903
of which Distributable reserves: -€100,000
- Other debts +€12,044
new in 2025: €12,044
- Profit (loss) carried forward -€3,021
down €3,021 (-285%), from -€1,060 to -€4,081
- Tax, wage and social debts +€2,450
up €2,450 (+96.1%), from €2,550 to €5,000
- Financial income -€4,823
down €4,823 (-99.3%), from €4,856 to €32
- Other operating charges -€528
no longer reported in 2025 (was €528)
- Gross operating margin +€360
up €360 (+10.0%), from €3,594 to €3,954
- Depreciation -€161
down €161 (-2.3%), from €7,122 to €6,961
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 | €238,893 | €150,365 | -€88,527 | -37.1% |
| Fixed assets | 21/28 | €157,318 | €150,356 | -€6,961 | -4.4% |
| Tangible fixed assets | 22/27 | €157,318 | €150,356 | -€6,961 | -4.4% |
| Land and buildings | 22 | €155,637 | €149,012 | -€6,625 | -4.3% |
| Plant, machinery and equipment | 23 | €1,680 | €1,344 | -€336 | -20.0% |
| Current assets | 29/58 | €81,575 | €9 | -€81,566 | -100.0% |
| Amounts receivable within one year | 40/41 | €81,549 | - | -€81,549 | |
| Other amounts receivable | 41 | €81,549 | - | -€81,549 | |
| Cash at bank and in hand | 54/58 | €26 | €9 | -€17 | -65.7% |
| Total equity and liabilities | 10/49 | €238,893 | €150,365 | -€88,527 | -37.1% |
| Equity | 10/15 | €236,343 | €133,322 | -€103,021 | -43.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €229,903 | €129,903 | -€100,000 | -43.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €227,903 | €127,903 | -€100,000 | -43.9% |
| Profit (loss) carried forward | 14 | -€1,060 | -€4,081 | -€3,021 | -285% |
| Amounts payable | 17/49 | €2,550 | €17,044 | +€14,494 | +568% |
| Amounts payable within one year | 42/48 | €2,550 | €17,044 | +€14,494 | +568% |
| Taxes, remuneration and social security | 45 | €2,550 | €5,000 | +€2,450 | +96.1% |
| Taxes | 450/3 | €2,550 | €5,000 | +€2,450 | +96.1% |
| Other amounts payable | 47/48 | - | €12,044 | +€12,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,122 | €6,961 | -€161 | -2.3% |
| Other operating charges | 640/8 | €528 | - | -€528 | |
| Gross operating margin | 9900 | €3,594 | €3,954 | +€360 | +10.0% |
| Operating profit (loss) | 9901 | -€4,056 | -€3,007 | +€1,049 | +25.9% |
| Financial income | 75/76B | €4,856 | €32 | -€4,823 | -99.3% |
| Recurring financial income | 75 | €4,856 | €32 | -€4,823 | -99.3% |
| Financial charges | 65/66B | €74 | €46 | -€28 | -37.4% |
| Recurring financial charges | 65 | €74 | €46 | -€28 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €726 | -€3,021 | -€3,747 | |
| Profit (loss) for the period | 9904 | €726 | -€3,021 | -€3,747 | |
| Profit (loss) for the period to be appropriated | 9905 | €726 | -€3,021 | -€3,747 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.