ROFA FINANCE: 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 FINANCE
Largest movements
- Cash +€42,888
up €42,888 (+7.6%), from €563,936 to €606,824
mainly Net result for the year (+€67,026) and Other debts (+€60,000)
- Current investments +€18,086
up €18,086 (+2.0%), from €882,945 to €901,030
- Other debts +€60,000
new in 2025: €60,000
- Financial income +€2.6m
up €2.6m (+6,102%), from €43,365 to €2.7m
of which Non-recurring financial income: +€2.6m
- Financial charges -€85,516
down €85,516, from €43,486 to -€42,030
- Gross operating margin -€1,578
down €1,578 (-8.3%), from -€18,971 to -€20,549
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 | €1,471,622 | €1,532,732 | +€61,111 | +4.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €1,471,622 | €1,532,732 | +€61,111 | +4.2% |
| Amounts receivable within one year | 40/41 | €23,689 | €24,531 | +€843 | +3.6% |
| Other amounts receivable | 41 | €23,689 | €24,531 | +€843 | +3.6% |
| Current investments | 50/53 | €882,945 | €901,030 | +€18,086 | +2.0% |
| Cash at bank and in hand | 54/58 | €563,936 | €606,824 | +€42,888 | +7.6% |
| Deferred charges and accrued income | 490/1 | €1,052 | €347 | -€705 | -67.1% |
| Total equity and liabilities | 10/49 | €1,471,622 | €1,532,732 | +€61,111 | +4.2% |
| Equity | 10/15 | €1,462,063 | €1,469,089 | +€7,026 | +0.5% |
| Contributions | 10/11 | €1,314,000 | €1,314,000 | = | 0.0% |
| Capital | 10 | €1,314,000 | €1,314,000 | = | 0.0% |
| Issued capital | 100 | €1,314,000 | €1,314,000 | = | 0.0% |
| Reserves | 13 | €131,400 | €131,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €131,400 | €131,400 | = | 0.0% |
| Legal reserve | 130 | €131,400 | €131,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,663 | €23,689 | +€7,026 | +42.2% |
| Amounts payable | 17/49 | €9,559 | €63,644 | +€54,085 | +566% |
| Amounts payable within one year | 42/48 | €9,559 | €63,644 | +€54,085 | +566% |
| Trade debts | 44 | €2,559 | €3,644 | +€1,085 | +42.4% |
| Suppliers | 440/4 | €2,559 | €3,644 | +€1,085 | +42.4% |
| Taxes, remuneration and social security | 45 | €7,000 | €0 | -€7,000 | -100% |
| Remuneration and social security | 454/9 | €7,000 | €0 | -€7,000 | -100% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €0 | -€100 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,318 | €1,198 | -€119 | -9.0% |
| Non-recurring operating charges | 66A | - | €2,642,559 | +€2.6m | |
| Gross operating margin | 9900 | -€18,971 | -€20,549 | -€1,578 | -8.3% |
| Operating profit (loss) | 9901 | -€20,389 | -€2,664,307 | -€2.6m | -12,968% |
| Financial income | 75/76B | €43,365 | €2,689,303 | +€2.6m | +6,102% |
| Recurring financial income | 75 | €43,365 | €46,744 | +€3,379 | +7.8% |
| Non-recurring financial income | 76B | - | €2,642,559 | +€2.6m | |
| Financial charges | 65/66B | €43,486 | -€42,030 | -€85,516 | |
| Recurring financial charges | 65 | €43,486 | -€42,030 | -€85,516 | |
| Profit (loss) for the period before taxes | 9903 | -€20,510 | €67,026 | +€87,536 | |
| Income taxes | 67/77 | €29 | €0 | -€29 | -100% |
| Profit (loss) for the period | 9904 | -€20,539 | €67,026 | +€87,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,539 | €67,026 | +€87,565 |
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 24 October 2026 via checked.be.