ROEX SONJA: 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.
ROEX SONJA
Largest movements
- Tangible fixed assets -€18,866
down €18,866 (-29.6%), from €63,739 to €44,873
of which Other tangible fixed assets: -€12,776
- Cash +€13,245
up €13,245 (+11.0%), from €120,790 to €134,035
mainly Depreciation (+€31,535) and Net result for the year (+€15,929)
- Reserves +€15,929
up €15,929 (+10.9%), from €146,038 to €161,968
- Trade debts -€10,086
down €10,086 (-83.9%), from €12,018 to €1,932
- Debts after one year -€5,434
down €5,434 (-68.5%), from €7,932 to €2,498
- Tax, wage and social debts -€4,837
down €4,837 (-54.8%), from €8,821 to €3,983
of which Remuneration and social security: -€6,430
- Short-term financial debts -€3,381
no longer reported in 2025 (was €3,381)
- Gross operating margin -€67,789
down €67,789 (-53.7%), from €126,223 to €58,434
- Staff costs -€64,519
no longer reported in 2025 (was €64,519)
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 | €187,865 | €183,278 | -€4,587 | -2.4% |
| Fixed assets | 21/28 | €63,739 | €44,873 | -€18,866 | -29.6% |
| Tangible fixed assets | 22/27 | €63,739 | €44,873 | -€18,866 | -29.6% |
| Plant, machinery and equipment | 23 | - | €4,952 | +€4,952 | |
| Furniture and vehicles | 24 | €13,639 | €7,801 | -€5,838 | -42.8% |
| Leasing and similar rights | 25 | €12,673 | €7,470 | -€5,203 | -41.1% |
| Other tangible fixed assets | 26 | €37,428 | €24,651 | -€12,776 | -34.1% |
| Current assets | 29/58 | €124,125 | €138,405 | +€14,280 | +11.5% |
| Amounts receivable within one year | 40/41 | €2,157 | €3,367 | +€1,211 | +56.1% |
| Trade receivables | 40 | €420 | - | -€420 | |
| Other amounts receivable | 41 | €1,737 | €3,367 | +€1,631 | +93.9% |
| Cash at bank and in hand | 54/58 | €120,790 | €134,035 | +€13,245 | +11.0% |
| Deferred charges and accrued income | 490/1 | €1,178 | €1,002 | -€176 | -14.9% |
| Total equity and liabilities | 10/49 | €187,865 | €183,278 | -€4,587 | -2.4% |
| Equity | 10/15 | €147,038 | €162,968 | +€15,929 | +10.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €146,038 | €161,968 | +€15,929 | +10.9% |
| Distributable reserves | 133 | €146,038 | €161,968 | +€15,929 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,826 | €20,310 | -€20,516 | -50.3% |
| Amounts payable after more than one year | 17 | €7,932 | €2,498 | -€5,434 | -68.5% |
| Financial debts | 170/4 | €7,932 | €2,498 | -€5,434 | -68.5% |
| Amounts payable within one year | 42/48 | €32,894 | €17,812 | -€15,082 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €5,233 | €5,400 | +€168 | +3.2% |
| Financial debts | 43 | €3,381 | - | -€3,381 | |
| Credit institutions | 430/8 | €3,381 | - | -€3,381 | |
| Trade debts | 44 | €12,018 | €1,932 | -€10,086 | -83.9% |
| Suppliers | 440/4 | €12,018 | €1,932 | -€10,086 | -83.9% |
| Taxes, remuneration and social security | 45 | €8,821 | €3,983 | -€4,837 | -54.8% |
| Taxes | 450/3 | €2,250 | €3,843 | +€1,593 | +70.8% |
| Remuneration and social security | 454/9 | €6,571 | €140 | -€6,430 | -97.9% |
| Other amounts payable | 47/48 | €3,442 | €6,497 | +€3,055 | +88.8% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €64,519 | - | -€64,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,447 | €31,535 | +€87 | +0.3% |
| Other operating charges | 640/8 | €1,370 | €1,630 | +€260 | +18.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €126,223 | €58,434 | -€67,789 | -53.7% |
| Operating profit (loss) | 9901 | €28,887 | €25,270 | -€3,617 | -12.5% |
| Financial income | 75/76B | €502 | €679 | +€177 | +35.2% |
| Recurring financial income | 75 | €502 | €679 | +€177 | +35.2% |
| Financial charges | 65/66B | €2,441 | €2,354 | -€87 | -3.6% |
| Recurring financial charges | 65 | €2,441 | €2,354 | -€87 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €26,948 | €23,595 | -€3,354 | -12.4% |
| Income taxes | 67/77 | €8,410 | €7,665 | -€745 | -8.9% |
| Profit (loss) for the period | 9904 | €18,538 | €15,929 | -€2,609 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,538 | €15,929 | -€2,609 | -14.1% |
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.