ROEF RENO: 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.
ROEF RENO
Largest movements
- Receivables within one year +€13,362
up €13,362 (+34.9%), from €38,284 to €51,646
of which Other amounts receivable: +€11,258
- Tangible fixed assets -€1,546
down €1,546 (-16.5%), from €9,383 to €7,837
of which Furniture and vehicles: -€2,263
- Trade debts +€14,076
up €14,076 (+165.7%), from €8,492 to €22,568
- Reserves -€4,442
down €4,442 (-24.8%), from €17,924 to €13,482
- Tax, wage and social debts +€1,624
up €1,624 (+11.7%), from €13,878 to €15,502
- Other debts +€597
up €597 (+17547.1%), from €3 to €600
- Gross operating margin -€16,415
down €16,415 (-99.1%), from €16,565 to €150
- Taxes -€1,531
down €1,531 (-94.4%), from €1,622 to €91
- Financial income +€610
up €610 (+1051.9%), from €58 to €668
- Financial charges -€420
down €420 (-31.5%), from €1,336 to €915
- Other operating charges -€326
down €326 (-46.9%), from €695 to €369
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,667 | €59,482 | +€11,815 | +24.8% |
| Fixed assets | 21/28 | €9,383 | €7,837 | -€1,546 | -16.5% |
| Tangible fixed assets | 22/27 | €9,383 | €7,837 | -€1,546 | -16.5% |
| Plant, machinery and equipment | 23 | €3,309 | €4,026 | +€717 | +21.7% |
| Furniture and vehicles | 24 | €6,074 | €3,811 | -€2,263 | -37.3% |
| Current assets | 29/58 | €38,284 | €51,646 | +€13,362 | +34.9% |
| Amounts receivable within one year | 40/41 | €38,284 | €51,646 | +€13,362 | +34.9% |
| Trade receivables | 40 | €18,418 | €20,522 | +€2,104 | +11.4% |
| Other amounts receivable | 41 | €19,866 | €31,124 | +€11,258 | +56.7% |
| Total equity and liabilities | 10/49 | €47,667 | €59,482 | +€11,815 | +24.8% |
| Equity | 10/15 | €19,924 | €15,482 | -€4,442 | -22.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €17,924 | €13,482 | -€4,442 | -24.8% |
| Distributable reserves | 133 | €17,924 | €13,482 | -€4,442 | -24.8% |
| Amounts payable | 17/49 | €27,743 | €44,000 | +€16,257 | +58.6% |
| Amounts payable within one year | 42/48 | €27,520 | €43,841 | +€16,321 | +59.3% |
| Financial debts | 43 | €5,146 | €5,171 | +€25 | +0.5% |
| Credit institutions | 430/8 | €5,146 | €5,171 | +€25 | +0.5% |
| Trade debts | 44 | €8,492 | €22,568 | +€14,076 | +165.7% |
| Suppliers | 440/4 | €8,492 | €22,568 | +€14,076 | +165.7% |
| Taxes, remuneration and social security | 45 | €13,878 | €15,502 | +€1,624 | +11.7% |
| Taxes | 450/3 | €13,878 | €15,502 | +€1,624 | +11.7% |
| Other amounts payable | 47/48 | €3 | €600 | +€597 | +17547.1% |
| Accrued charges and deferred income | 492/3 | €224 | €160 | -€64 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,111 | €3,885 | -€226 | -5.5% |
| Other operating charges | 640/8 | €695 | €369 | -€326 | -46.9% |
| Gross operating margin | 9900 | €16,565 | €150 | -€16,415 | -99.1% |
| Operating profit (loss) | 9901 | €11,760 | -€4,103 | -€15,863 | |
| Financial income | 75/76B | €58 | €668 | +€610 | +1051.9% |
| Recurring financial income | 75 | €58 | €668 | +€610 | +1051.9% |
| Financial charges | 65/66B | €1,336 | €915 | -€420 | -31.5% |
| Recurring financial charges | 65 | €1,336 | €915 | -€420 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €10,482 | -€4,351 | -€14,833 | |
| Income taxes | 67/77 | €1,622 | €91 | -€1,531 | -94.4% |
| Profit (loss) for the period | 9904 | €8,861 | -€4,442 | -€13,302 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,861 | -€4,442 | -€13,302 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.