ROEFS EN CO: 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.
ROEFS EN CO
Largest movements
- Current investments -€183,274
no longer reported in 2025 (was €183,274)
- Cash +€150,097
up €150,097 (+84.7%), from €177,209 to €327,305
mainly Current investments (+€183,274) and Net result for the year (+€29,759)
- Other debts -€47,819
down €47,819 (-83.9%), from €57,027 to €9,208
- Reserves +€7,792
up €7,792 (+6.5%), from €120,521 to €128,313
of which Distributable reserves: +€7,792
- Tax, wage and social debts +€5,396
up €5,396 (+916%), from €589 to €5,985
- Financial income +€5,266
up €5,266 (+248%), from €2,126 to €7,392
- Taxes +€2,124
up €2,124 (+17.8%), from €11,906 to €14,030
- Financial charges -€1,428
down €1,428 (-37.0%), from €3,863 to €2,435
- Gross operating margin -€577
down €577 (-1.3%), from €44,625 to €44,048
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 | €384,979 | €350,538 | -€34,441 | -8.9% |
| Fixed assets | 21/28 | €24,496 | €23,232 | -€1,264 | -5.2% |
| Tangible fixed assets | 22/27 | €24,496 | €23,232 | -€1,264 | -5.2% |
| Land and buildings | 22 | €24,161 | €23,232 | -€929 | -3.8% |
| Plant, machinery and equipment | 23 | €335 | - | -€335 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €360,483 | €327,305 | -€33,178 | -9.2% |
| Current investments | 50/53 | €183,274 | - | -€183,274 | |
| Cash at bank and in hand | 54/58 | €177,209 | €327,305 | +€150,097 | +84.7% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €384,979 | €350,538 | -€34,441 | -8.9% |
| Equity | 10/15 | €318,082 | €325,778 | +€7,696 | +2.4% |
| Contributions | 10/11 | €95,975 | €95,975 | = | 0.0% |
| Capital | 10 | €95,975 | €95,975 | = | 0.0% |
| Issued capital | 100 | €95,975 | €95,975 | = | 0.0% |
| Reserves | 13 | €120,521 | €128,313 | +€7,792 | +6.5% |
| Non-distributable reserves | 130/1 | €9,597 | €9,597 | = | 0.0% |
| Legal reserve | 130 | €9,597 | €9,597 | = | 0.0% |
| Distributable reserves | 133 | €110,924 | €118,716 | +€7,792 | +7.0% |
| Profit (loss) carried forward | 14 | €101,587 | €101,490 | -€96 | -0.1% |
| Provisions and deferred taxes | 16 | €8,500 | €8,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,500 | €8,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €8,500 | €8,500 | = | 0.0% |
| Amounts payable | 17/49 | €58,397 | €16,260 | -€42,137 | -72.2% |
| Amounts payable within one year | 42/48 | €58,397 | €16,260 | -€42,137 | -72.2% |
| Trade debts | 44 | €780 | €1,066 | +€286 | +36.7% |
| Suppliers | 440/4 | €780 | €1,066 | +€286 | +36.7% |
| Taxes, remuneration and social security | 45 | €589 | €5,985 | +€5,396 | +916% |
| Taxes | 450/3 | €589 | €5,985 | +€5,396 | +916% |
| Other amounts payable | 47/48 | €57,027 | €9,208 | -€47,819 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,197 | €1,264 | +€67 | +5.6% |
| Other operating charges | 640/8 | €3,832 | €3,951 | +€119 | +3.1% |
| Gross operating margin | 9900 | €44,625 | €44,048 | -€577 | -1.3% |
| Operating profit (loss) | 9901 | €39,596 | €38,833 | -€763 | -1.9% |
| Financial income | 75/76B | €2,126 | €7,392 | +€5,266 | +248% |
| Recurring financial income | 75 | €2,126 | €7,392 | +€5,266 | +248% |
| Financial charges | 65/66B | €3,863 | €2,435 | -€1,428 | -37.0% |
| Recurring financial charges | 65 | €3,863 | €2,435 | -€1,428 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €37,859 | €43,790 | +€5,931 | +15.7% |
| Income taxes | 67/77 | €11,906 | €14,030 | +€2,124 | +17.8% |
| Profit (loss) for the period | 9904 | €25,952 | €29,759 | +€3,807 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,952 | €29,759 | +€3,807 | +14.7% |
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 26 October 2026 via checked.be.