ROFA CERAMICS: 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.
ROFA CERAMICS
Largest movements
- Receivables within one year -€36,578
down €36,578 (-63.9%), from €57,204 to €20,625
of which Other amounts receivable: -€29,815
- Cash +€16,705
up €16,705 (+384.8%), from €4,341 to €21,046
mainly Receivables within one year (+€36,578) and Net result for the year (+€22,487)
- Stocks and contracts -€11,388
down €11,388 (-17.7%), from €64,264 to €52,875
- Debts after one year -€30,890
down €30,890 (-43.3%), from €71,415 to €40,526
- Reserves +€22,487
up €22,487 (+28.9%), from €77,723 to €100,210
- Short-term financial debts -€21,340
down €21,340 (-47.1%), from €45,340 to €24,000
- Other debts +€8,297
up €8,297, from €0 to €8,297
- Current portion of long-term debt -€7,127
down €7,127 (-39.8%), from €17,928 to €10,800
- Gross operating margin -€33,267
down €33,267 (-35.7%), from €93,070 to €59,804
- Staff costs -€16,794
down €16,794 (-100.0%), from €16,794 to €0
- Taxes -€3,275
down €3,275 (-29.0%), from €11,294 to €8,019
- Financial charges -€3,223
down €3,223 (-37.0%), from €8,716 to €5,494
- Depreciation +€1,305
up €1,305 (+6.3%), from €20,648 to €21,953
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 | €256,324 | €224,308 | -€32,016 | -12.5% |
| Fixed assets | 21/28 | €129,593 | €128,274 | -€1,319 | -1.0% |
| Intangible fixed assets | 21 | €6,300 | €5,400 | -€900 | -14.3% |
| Tangible fixed assets | 22/27 | €123,293 | €122,874 | -€419 | -0.3% |
| Land and buildings | 22 | €40,035 | €55,616 | +€15,582 | +38.9% |
| Plant, machinery and equipment | 23 | €57,780 | €46,779 | -€11,001 | -19.0% |
| Furniture and vehicles | 24 | €25,478 | €20,479 | -€4,999 | -19.6% |
| Current assets | 29/58 | €126,731 | €96,034 | -€30,697 | -24.2% |
| Stocks and contracts in progress | 3 | €64,264 | €52,875 | -€11,388 | -17.7% |
| Stocks | 30/36 | €64,264 | €52,875 | -€11,388 | -17.7% |
| Amounts receivable within one year | 40/41 | €57,204 | €20,625 | -€36,578 | -63.9% |
| Trade receivables | 40 | €27,063 | €20,299 | -€6,764 | -25.0% |
| Other amounts receivable | 41 | €30,141 | €326 | -€29,815 | -98.9% |
| Cash at bank and in hand | 54/58 | €4,341 | €21,046 | +€16,705 | +384.8% |
| Deferred charges and accrued income | 490/1 | €923 | €1,488 | +€565 | +61.3% |
| Total equity and liabilities | 10/49 | €256,324 | €224,308 | -€32,016 | -12.5% |
| Equity | 10/15 | €96,323 | €118,810 | +€22,487 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,723 | €100,210 | +€22,487 | +28.9% |
| Distributable reserves | 133 | €77,723 | €100,210 | +€22,487 | +28.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €160,001 | €105,498 | -€54,503 | -34.1% |
| Amounts payable after more than one year | 17 | €71,415 | €40,526 | -€30,890 | -43.3% |
| Financial debts | 170/4 | €71,415 | €40,526 | -€30,890 | -43.3% |
| Amounts payable within one year | 42/48 | €87,947 | €64,973 | -€22,974 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €17,928 | €10,800 | -€7,127 | -39.8% |
| Financial debts | 43 | €45,340 | €24,000 | -€21,340 | -47.1% |
| Credit institutions | 430/8 | €45,340 | €24,000 | -€21,340 | -47.1% |
| Trade debts | 44 | €5,369 | €7,086 | +€1,717 | +32.0% |
| Suppliers | 440/4 | €5,369 | €7,086 | +€1,717 | +32.0% |
| Taxes, remuneration and social security | 45 | €19,310 | €14,789 | -€4,520 | -23.4% |
| Taxes | 450/3 | €15,198 | €14,789 | -€409 | -2.7% |
| Remuneration and social security | 454/9 | €4,111 | €0 | -€4,111 | -100.0% |
| Other amounts payable | 47/48 | €0 | €8,297 | +€8,297 | |
| Accrued charges and deferred income | 492/3 | €639 | €0 | -€639 | -100.0% |
| Non-recurring operating income | 76A | €413 | €0 | -€413 | -100.0% |
| Remuneration, social security and pensions | 62 | €16,794 | €0 | -€16,794 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,648 | €21,953 | +€1,305 | +6.3% |
| Other operating charges | 640/8 | €2,876 | €1,995 | -€881 | -30.6% |
| Gross operating margin | 9900 | €93,070 | €59,804 | -€33,267 | -35.7% |
| Operating profit (loss) | 9901 | €52,753 | €35,857 | -€16,896 | -32.0% |
| Financial income | 75/76B | €191 | €143 | -€48 | -25.1% |
| Recurring financial income | 75 | €191 | €143 | -€48 | -25.1% |
| Financial charges | 65/66B | €8,716 | €5,494 | -€3,223 | -37.0% |
| Recurring financial charges | 65 | €8,716 | €5,494 | -€3,223 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €44,228 | €30,506 | -€13,721 | -31.0% |
| Income taxes | 67/77 | €11,294 | €8,019 | -€3,275 | -29.0% |
| Profit (loss) for the period | 9904 | €32,933 | €22,487 | -€10,447 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,933 | €22,487 | -€10,447 | -31.7% |
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 12 October 2026 via checked.be.