ROF architectuur: 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.
ROF architectuur
Largest movements
- Receivables within one year -€36,003
down €36,003 (-32.2%), from €111,738 to €75,735
of which Trade receivables: -€36,024
- Cash -€13,865
down €13,865 (-25.1%), from €55,348 to €41,483
mainly Contributions, distributions and other (-€71,890) and Current portion of long-term debt (-€7,512)
- Tangible fixed assets -€6,348
down €6,348 (-19.0%), from €33,336 to €26,988
of which Furniture and vehicles: -€6,127
- Reserves -€59,398
down €59,398 (-37.5%), from €158,345 to €98,947
- Tax, wage and social debts +€16,144
up €16,144 (+110%), from €14,654 to €30,798
- Current portion of long-term debt -€7,512
down €7,512 (-74.3%), from €10,110 to €2,598
- Other debts -€3,877
down €3,877 (-42.6%), from €9,107 to €5,230
- Debts after one year -€2,598
no longer reported in 2025 (was €2,598)
- Gross operating margin -€46,857
down €46,857 (-62.1%), from €75,448 to €28,591
- Taxes -€12,846
down €12,846 (-66.8%), from €19,222 to €6,375
- Depreciation +€1,721
up €1,721 (+26.4%), from €6,508 to €8,229
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 | €201,356 | €144,722 | -€56,634 | -28.1% |
| Fixed assets | 21/28 | €33,336 | €26,988 | -€6,348 | -19.0% |
| Tangible fixed assets | 22/27 | €33,336 | €26,988 | -€6,348 | -19.0% |
| Plant, machinery and equipment | 23 | €2,025 | €1,804 | -€221 | -10.9% |
| Furniture and vehicles | 24 | €31,312 | €25,184 | -€6,127 | -19.6% |
| Current assets | 29/58 | €168,020 | €117,734 | -€50,286 | -29.9% |
| Amounts receivable within one year | 40/41 | €111,738 | €75,735 | -€36,003 | -32.2% |
| Trade receivables | 40 | €111,414 | €75,390 | -€36,024 | -32.3% |
| Other amounts receivable | 41 | €324 | €345 | +€21 | +6.4% |
| Cash at bank and in hand | 54/58 | €55,348 | €41,483 | -€13,865 | -25.1% |
| Deferred charges and accrued income | 490/1 | €935 | €516 | -€418 | -44.7% |
| Total equity and liabilities | 10/49 | €201,356 | €144,722 | -€56,634 | -28.1% |
| Equity | 10/15 | €164,545 | €105,147 | -€59,398 | -36.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €158,345 | €98,947 | -€59,398 | -37.5% |
| Distributable reserves | 133 | €158,345 | €98,947 | -€59,398 | -37.5% |
| Amounts payable | 17/49 | €36,811 | €39,575 | +€2,764 | +7.5% |
| Amounts payable after more than one year | 17 | €2,598 | - | -€2,598 | |
| Financial debts | 170/4 | €2,598 | - | -€2,598 | |
| Amounts payable within one year | 42/48 | €34,213 | €39,568 | +€5,355 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €10,110 | €2,598 | -€7,512 | -74.3% |
| Trade debts | 44 | €343 | €943 | +€600 | +175% |
| Suppliers | 440/4 | €343 | €943 | +€600 | +175% |
| Taxes, remuneration and social security | 45 | €14,654 | €30,798 | +€16,144 | +110% |
| Taxes | 450/3 | €14,654 | €30,798 | +€16,144 | +110% |
| Other amounts payable | 47/48 | €9,107 | €5,230 | -€3,877 | -42.6% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Non-recurring operating income | 76A | €849 | - | -€849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,508 | €8,229 | +€1,721 | +26.4% |
| Other operating charges | 640/8 | €843 | €855 | +€13 | +1.5% |
| Non-recurring operating charges | 66A | €1,927 | - | -€1,927 | |
| Gross operating margin | 9900 | €75,448 | €28,591 | -€46,857 | -62.1% |
| Operating profit (loss) | 9901 | €66,170 | €19,507 | -€46,664 | -70.5% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €1,051 | €668 | -€383 | -36.4% |
| Recurring financial charges | 65 | €1,051 | €668 | -€383 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €65,119 | €18,867 | -€46,253 | -71.0% |
| Income taxes | 67/77 | €19,222 | €6,375 | -€12,846 | -66.8% |
| Profit (loss) for the period | 9904 | €45,898 | €12,491 | -€33,406 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,898 | €12,491 | -€33,406 | -72.8% |
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 17 October 2026 via checked.be.