Roels NRJ: 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.
Roels NRJ
Largest movements
- Cash +€205,962
up €205,962 (+207%), from €99,549 to €305,511
mainly Current investments (+€100,000) and Net result for the year (+€62,161)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Receivables within one year -€26,059
down €26,059 (-23.6%), from €110,398 to €84,339
of which Trade receivables: -€85,234
- Profit (loss) carried forward +€62,161
up €62,161 (+24.0%), from €259,461 to €321,622
- Tax, wage and social debts +€16,172
up €16,172 (+33.7%), from €47,919 to €64,091
- Gross operating margin -€93,137
down €93,137 (-54.3%), from €171,393 to €78,255
- Taxes -€22,047
down €22,047 (-57.3%), from €38,467 to €16,419
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 | €311,912 | €390,257 | +€78,346 | +25.1% |
| Current assets | 29/58 | €311,912 | €390,257 | +€78,346 | +25.1% |
| Amounts receivable within one year | 40/41 | €110,398 | €84,339 | -€26,059 | -23.6% |
| Trade receivables | 40 | €110,398 | €25,164 | -€85,234 | -77.2% |
| Other amounts receivable | 41 | - | €59,175 | +€59,175 | |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €99,549 | €305,511 | +€205,962 | +207% |
| Deferred charges and accrued income | 490/1 | €1,965 | €407 | -€1,557 | -79.3% |
| Total equity and liabilities | 10/49 | €311,912 | €390,257 | +€78,346 | +25.1% |
| Equity | 10/15 | €262,461 | €324,622 | +€62,161 | +23.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,461 | €321,622 | +€62,161 | +24.0% |
| Amounts payable | 17/49 | €49,450 | €65,635 | +€16,184 | +32.7% |
| Amounts payable within one year | 42/48 | €49,450 | €65,635 | +€16,184 | +32.7% |
| Trade debts | 44 | €552 | €225 | -€327 | -59.2% |
| Suppliers | 440/4 | €552 | €225 | -€327 | -59.2% |
| Taxes, remuneration and social security | 45 | €47,919 | €64,091 | +€16,172 | +33.7% |
| Taxes | 450/3 | €47,919 | €64,091 | +€16,172 | +33.7% |
| Other amounts payable | 47/48 | €979 | €1,318 | +€339 | +34.7% |
| Other operating charges | 640/8 | - | €490 | +€490 | |
| Gross operating margin | 9900 | €171,393 | €78,255 | -€93,137 | -54.3% |
| Operating profit (loss) | 9901 | €171,393 | €77,765 | -€93,628 | -54.6% |
| Financial income | 75/76B | €736 | €2,370 | +€1,634 | +222% |
| Recurring financial income | 75 | €736 | €2,370 | +€1,634 | +222% |
| Financial charges | 65/66B | €1,601 | €1,554 | -€47 | -2.9% |
| Recurring financial charges | 65 | €1,601 | €1,554 | -€47 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €170,527 | €78,580 | -€91,947 | -53.9% |
| Income taxes | 67/77 | €38,467 | €16,419 | -€22,047 | -57.3% |
| Profit (loss) for the period | 9904 | €132,061 | €62,161 | -€69,899 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €132,061 | €62,161 | -€69,899 | -52.9% |
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 23 October 2026 via checked.be.