ROFF: 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.
ROFF
Largest movements
- Intangible fixed assets -€9,980
down €9,980 (-39.5%), from €25,254 to €15,274
- Cash -€1,433
down €1,433 (-77.5%), from €1,849 to €416
mainly Net result for the year (-€11,847) and Receivables within one year (-€522)
- Receivables within one year +€522
up €522 (+10.4%), from €5,016 to €5,538
of which Trade receivables: +€517
- Profit (loss) carried forward -€11,847
down €11,847 (-17.3%), from -€68,653 to -€80,500
- Other debts +€500
up €500 (+82.0%), from €610 to €1,110
- Trade debts +€455
up €455 (+734.3%), from €62 to €517
- Depreciation +€432
up €432 (+4.5%), from €9,548 to €9,980
- Gross operating margin -€200
down €200 (-17.1%), from -€1,165 to -€1,365
- Financial charges -€31
down €31 (-43.1%), from €71 to €40
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 | €32,119 | €21,228 | -€10,892 | -33.9% |
| Fixed assets | 21/28 | €25,254 | €15,274 | -€9,980 | -39.5% |
| Intangible fixed assets | 21 | €25,254 | €15,274 | -€9,980 | -39.5% |
| Current assets | 29/58 | €6,865 | €5,954 | -€912 | -13.3% |
| Amounts receivable within one year | 40/41 | €5,016 | €5,538 | +€522 | +10.4% |
| Trade receivables | 40 | €244 | €761 | +€517 | +212.3% |
| Other amounts receivable | 41 | €4,773 | €4,777 | +€5 | +0.1% |
| Cash at bank and in hand | 54/58 | €1,849 | €416 | -€1,433 | -77.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €32,119 | €21,228 | -€10,892 | -33.9% |
| Equity | 10/15 | -€50,053 | -€61,900 | -€11,847 | -23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,653 | -€80,500 | -€11,847 | -17.3% |
| Amounts payable | 17/49 | €82,172 | €83,127 | +€955 | +1.2% |
| Amounts payable within one year | 42/48 | €82,172 | €83,127 | +€955 | +1.2% |
| Trade debts | 44 | €62 | €517 | +€455 | +734.3% |
| Suppliers | 440/4 | €62 | €517 | +€455 | +734.3% |
| Advances received on contracts in progress | 46 | €81,500 | €81,500 | = | 0.0% |
| Other amounts payable | 47/48 | €610 | €1,110 | +€500 | +82.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,548 | €9,980 | +€432 | +4.5% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€1,165 | -€1,365 | -€200 | -17.1% |
| Operating profit (loss) | 9901 | -€11,162 | -€11,806 | -€644 | -5.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €71 | €40 | -€31 | -43.1% |
| Recurring financial charges | 65 | €71 | €40 | -€31 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,233 | -€11,847 | -€614 | -5.5% |
| Profit (loss) for the period | 9904 | -€11,233 | -€11,847 | -€614 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,233 | -€11,847 | -€614 | -5.5% |
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 28 September 2026 via checked.be.