ROEFS SUD: 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 SUD
Largest movements
- Receivables within one year +€4,915
up €4,915 (+49.6%), from €9,916 to €14,831
of which Other amounts receivable: +€4,982
- Cash -€4,288
down €4,288 (-62.7%), from €6,836 to €2,548
mainly Net result for the year (-€28,959) and Receivables within one year (-€4,915)
- Tangible fixed assets -€1,632
down €1,632 (-18.1%), from €9,037 to €7,405
of which Furniture and vehicles: -€830
- Profit (loss) carried forward -€28,959
down €28,959 (-59.6%), from -€48,563 to -€77,522
- Other debts +€25,844
up €25,844 (+258%), from €10,000 to €35,844
- Trade debts +€2,110
up €2,110 (+74.5%), from €2,831 to €4,941
- Gross operating margin +€856
up €856 (+3.2%), from -€26,646 to -€25,790
- Financial charges +€839
up €839 (+372%), from €226 to €1,065
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 | €25,789 | €24,784 | -€1,005 | -3.9% |
| Fixed assets | 21/28 | €9,037 | €7,405 | -€1,632 | -18.1% |
| Tangible fixed assets | 22/27 | €9,037 | €7,405 | -€1,632 | -18.1% |
| Furniture and vehicles | 24 | €2,783 | €1,953 | -€830 | -29.8% |
| Other tangible fixed assets | 26 | €6,253 | €5,452 | -€802 | -12.8% |
| Current assets | 29/58 | €16,752 | €17,379 | +€627 | +3.7% |
| Amounts receivable within one year | 40/41 | €9,916 | €14,831 | +€4,915 | +49.6% |
| Trade receivables | 40 | €134 | €67 | -€67 | -50.0% |
| Other amounts receivable | 41 | €9,782 | €14,764 | +€4,982 | +50.9% |
| Cash at bank and in hand | 54/58 | €6,836 | €2,548 | -€4,288 | -62.7% |
| Total equity and liabilities | 10/49 | €25,789 | €24,784 | -€1,005 | -3.9% |
| Equity | 10/15 | €12,937 | -€16,022 | -€28,959 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,563 | -€77,522 | -€28,959 | -59.6% |
| Amounts payable | 17/49 | €12,851 | €40,805 | +€27,954 | +218% |
| Amounts payable within one year | 42/48 | €12,851 | €40,805 | +€27,954 | +218% |
| Trade debts | 44 | €2,831 | €4,941 | +€2,110 | +74.5% |
| Suppliers | 440/4 | €2,831 | €4,941 | +€2,110 | +74.5% |
| Taxes, remuneration and social security | 45 | €20 | €20 | = | 0.0% |
| Taxes | 450/3 | €20 | €20 | = | 0.0% |
| Other amounts payable | 47/48 | €10,000 | €35,844 | +€25,844 | +258% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €1,632 | +€0 | 0.0% |
| Other operating charges | 640/8 | €512 | €472 | -€40 | -7.7% |
| Gross operating margin | 9900 | -€26,646 | -€25,790 | +€856 | +3.2% |
| Operating profit (loss) | 9901 | -€28,789 | -€27,894 | +€895 | +3.1% |
| Financial charges | 65/66B | €226 | €1,065 | +€839 | +372% |
| Recurring financial charges | 65 | €226 | €1,065 | +€839 | +372% |
| Profit (loss) for the period before taxes | 9903 | -€29,015 | -€28,959 | +€56 | +0.2% |
| Profit (loss) for the period | 9904 | -€29,015 | -€28,959 | +€56 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,015 | -€28,959 | +€56 | +0.2% |
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.