ROEXPAT: 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.
ROEXPAT
Largest movements
- Tangible fixed assets -€537
no longer reported in 2024 (was €537)
- Profit (loss) carried forward -€723
down €723 (-34.4%), from -€2,100 to -€2,823
- Debts within one year +€186
up €186 (+7.1%), from €2,637 to €2,823
- Gross operating margin +€1,293
no longer reported in 2024 (was -€1,293)
- Purchases and services -€1,293
no longer reported in 2024 (was €1,293)
- Financial charges +€186
new in 2024: €186
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €537 | - | -€537 | |
| Fixed assets | 21/28 | €537 | - | -€537 | |
| Tangible fixed assets | 22/27 | €537 | - | -€537 | |
| Furniture and vehicles | 24 | €537 | - | -€537 | |
| Total equity and liabilities | 10/49 | €537 | €0 | -€537 | -100% |
| Equity | 10/15 | -€2,100 | -€2,823 | -€723 | -34.4% |
| Profit (loss) carried forward | 14 | -€2,100 | -€2,823 | -€723 | -34.4% |
| Amounts payable | 17/49 | €2,637 | €2,823 | +€186 | +7.1% |
| Amounts payable within one year | 42/48 | €2,637 | €2,823 | +€186 | +7.1% |
| Financial debts | 43 | - | €136 | +€136 | |
| Credit institutions | 430/8 | - | €136 | +€136 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,293 | - | -€1,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537 | €537 | +€0 | +0.1% |
| Gross operating margin | 9900 | -€1,293 | - | +€1,293 | |
| Operating profit (loss) | 9901 | -€1,829 | -€537 | +€1,292 | +70.6% |
| Financial charges | 65/66B | - | €186 | +€186 | |
| Recurring financial charges | 65 | - | €186 | +€186 | |
| Profit (loss) for the period before taxes | 9903 | -€1,829 | -€723 | +€1,106 | +60.5% |
| Profit (loss) for the period | 9904 | -€1,829 | -€723 | +€1,106 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,829 | -€723 | +€1,106 | +60.5% |
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 15 October 2026 via checked.be.