Roeka: 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.
Roeka
Largest movements
- Cash +€19,811
up €19,811 (+9,455%), from €210 to €20,021
mainly Net result for the year (+€18,676) and Tax, wage and social debts (+€7,914)
- Stocks and contracts -€2,971
no longer reported in 2025 (was €2,971)
- Receivables within one year -€1,834
down €1,834 (-48.4%), from €3,788 to €1,954
- Tangible fixed assets +€1,002
up €1,002 (+15.4%), from €6,490 to €7,492
of which Plant, machinery and equipment: +€2,592
- Profit (loss) carried forward +€18,676
up €18,676 (+40.7%), from -€45,879 to -€27,203
- Tax, wage and social debts +€7,914
up €7,914 (+102%), from €7,764 to €15,678
- Other debts -€7,322
down €7,322 (-18.1%), from €40,409 to €33,087
- Debts after one year -€2,760
down €2,760 (-85.4%), from €3,233 to €473
- Trade debts -€455
down €455 (-44.2%), from €1,030 to €575
- Gross operating margin +€39,569
up €39,569, from -€16,411 to €23,158
- Other operating charges -€8,478
down €8,478 (-90.5%), from €9,365 to €888
- Taxes +€722
up €722 (+227%), from €319 to €1,041
- Depreciation +€401
up €401 (+27.5%), from €1,460 to €1,861
- Financial charges +€338
up €338 (+90.9%), from €372 to €710
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 | €13,771 | €29,732 | +€15,962 | +116% |
| Fixed assets | 21/28 | €6,490 | €7,492 | +€1,002 | +15.4% |
| Tangible fixed assets | 22/27 | €6,490 | €7,492 | +€1,002 | +15.4% |
| Plant, machinery and equipment | 23 | - | €2,592 | +€2,592 | |
| Furniture and vehicles | 24 | €6,490 | €4,900 | -€1,590 | -24.5% |
| Current assets | 29/58 | €7,281 | €22,240 | +€14,960 | +205% |
| Stocks and contracts in progress | 3 | €2,971 | - | -€2,971 | |
| Stocks | 30/36 | €2,971 | - | -€2,971 | |
| Amounts receivable within one year | 40/41 | €3,788 | €1,954 | -€1,834 | -48.4% |
| Other amounts receivable | 41 | €3,788 | €1,954 | -€1,834 | -48.4% |
| Cash at bank and in hand | 54/58 | €210 | €20,021 | +€19,811 | +9,455% |
| Deferred charges and accrued income | 490/1 | €312 | €265 | -€46 | -14.9% |
| Total equity and liabilities | 10/49 | €13,771 | €29,732 | +€15,962 | +116% |
| Equity | 10/15 | -€40,879 | -€22,203 | +€18,676 | +45.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,879 | -€27,203 | +€18,676 | +40.7% |
| Amounts payable | 17/49 | €54,650 | €51,936 | -€2,715 | -5.0% |
| Amounts payable after more than one year | 17 | €3,233 | €473 | -€2,760 | -85.4% |
| Financial debts | 170/4 | €3,233 | €473 | -€2,760 | -85.4% |
| Amounts payable within one year | 42/48 | €51,417 | €51,462 | +€45 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €2,214 | €2,122 | -€92 | -4.1% |
| Trade debts | 44 | €1,030 | €575 | -€455 | -44.2% |
| Suppliers | 440/4 | €1,030 | €575 | -€455 | -44.2% |
| Taxes, remuneration and social security | 45 | €7,764 | €15,678 | +€7,914 | +102% |
| Taxes | 450/3 | €7,764 | €15,678 | +€7,914 | +102% |
| Other amounts payable | 47/48 | €40,409 | €33,087 | -€7,322 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €1,861 | +€401 | +27.5% |
| Other operating charges | 640/8 | €9,365 | €888 | -€8,478 | -90.5% |
| Gross operating margin | 9900 | -€16,411 | €23,158 | +€39,569 | |
| Operating profit (loss) | 9901 | -€27,236 | €20,409 | +€47,646 | |
| Financial income | 75/76B | €38 | €18 | -€20 | -52.7% |
| Recurring financial income | 75 | €38 | €18 | -€20 | -52.7% |
| Financial charges | 65/66B | €372 | €710 | +€338 | +90.9% |
| Recurring financial charges | 65 | €372 | €710 | +€338 | +90.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,571 | €19,717 | +€47,287 | |
| Income taxes | 67/77 | €319 | €1,041 | +€722 | +227% |
| Profit (loss) for the period | 9904 | -€27,889 | €18,676 | +€46,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,889 | €18,676 | +€46,565 |
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 13 October 2026 via checked.be.