ROEpsy: what changed
Two fiscal 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.
ROEpsy
Largest movements
- Deferred charges and accrued income -€33,480
down €33,480 (-74.4%), from €45,030 to €11,550
- Cash +€23,218
up €23,218 (+12.5%), from €186,164 to €209,382
mainly Deferred charges and accrued income (+€33,480) and Net result for the year (+€31,308)
- Receivables within one year +€15,681
up €15,681, from €0 to €15,681
- Profit (loss) carried forward +€31,308
up €31,308 (+18.2%), from €172,234 to €203,542
- Tax, wage and social debts -€24,434
down €24,434 (-84.8%), from €28,825 to €4,391
- Trade debts -€6,631
down €6,631 (-98.1%), from €6,760 to €129
- Other debts +€3,581
up €3,581 (+14.2%), from €25,213 to €28,794
- Gross operating margin -€89,526
down €89,526 (-67.4%), from €132,733 to €43,207
- Taxes -€20,072
down €20,072 (-70.7%), from €28,391 to €8,319
- Depreciation +€1,332
up €1,332 (+82.7%), from €1,610 to €2,942
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.
Cash bridge derived
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 | €238,032 | €244,056 | +€6,024 | +2.5% |
| Fixed assets | 21/28 | €6,838 | €7,443 | +€605 | +8.8% |
| Tangible fixed assets | 22/27 | €6,838 | €7,443 | +€605 | +8.8% |
| Furniture and vehicles | 24 | €6,838 | €7,443 | +€605 | +8.8% |
| Current assets | 29/58 | €231,195 | €236,613 | +€5,419 | +2.3% |
| Amounts receivable within one year | 40/41 | €0 | €15,681 | +€15,681 | |
| Other amounts receivable | 41 | €0 | €15,681 | +€15,681 | |
| Cash at bank and in hand | 54/58 | €186,164 | €209,382 | +€23,218 | +12.5% |
| Deferred charges and accrued income | 490/1 | €45,030 | €11,550 | -€33,480 | -74.4% |
| Total equity and liabilities | 10/49 | €238,032 | €244,056 | +€6,024 | +2.5% |
| Equity | 10/15 | €177,234 | €208,542 | +€31,308 | +17.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,234 | €203,542 | +€31,308 | +18.2% |
| Amounts payable | 17/49 | €60,798 | €35,514 | -€25,284 | -41.6% |
| Amounts payable within one year | 42/48 | €60,798 | €33,314 | -€27,484 | -45.2% |
| Trade debts | 44 | €6,760 | €129 | -€6,631 | -98.1% |
| Suppliers | 440/4 | €6,760 | €129 | -€6,631 | -98.1% |
| Taxes, remuneration and social security | 45 | €28,825 | €4,391 | -€24,434 | -84.8% |
| Taxes | 450/3 | €28,825 | €4,391 | -€24,434 | -84.8% |
| Other amounts payable | 47/48 | €25,213 | €28,794 | +€3,581 | +14.2% |
| Accrued charges and deferred income | 492/3 | €0 | €2,200 | +€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,610 | €2,942 | +€1,332 | +82.7% |
| Other operating charges | 640/8 | €0 | €494 | +€494 | |
| Gross operating margin | 9900 | €132,733 | €43,207 | -€89,526 | -67.4% |
| Operating profit (loss) | 9901 | €131,123 | €39,771 | -€91,353 | -69.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €55 | €144 | +€89 | +160.9% |
| Recurring financial charges | 65 | €55 | €144 | +€89 | +160.9% |
| Profit (loss) for the period before taxes | 9903 | €131,068 | €39,627 | -€91,441 | -69.8% |
| Income taxes | 67/77 | €28,391 | €8,319 | -€20,072 | -70.7% |
| Profit (loss) for the period | 9904 | €102,677 | €31,308 | -€71,369 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,677 | €31,308 | -€71,369 | -69.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.