ROFF International: 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.
ROFF International
Largest movements
- Cash +€100,962
up €100,962 (+125%), from €80,476 to €181,438
mainly Contributions, distributions and other (+€200,000) and Depreciation (+€27,482)
- Intangible fixed assets -€22,368
down €22,368 (-26.6%), from €83,964 to €61,596
- Stocks and contracts +€6,101
up €6,101 (+2.6%), from €236,216 to €242,318
- Contributions +€200,000
up €200,000 (+24.8%), from €805,000 to €1.0m
- Profit (loss) carried forward -€123,233
down €123,233 (-38.0%), from -€324,164 to -€447,397
- Gross operating margin +€77,801
up €77,801 (+45.3%), from -€171,792 to -€93,991
- Financial income -€6,839
down €6,839 (-100%), from €6,839 to €0
- Depreciation +€3,426
up €3,426 (+14.2%), from €24,056 to €27,482
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 | €510,097 | €589,049 | +€78,952 | +15.5% |
| Formation expenses | 20 | €14,817 | €12,228 | -€2,589 | -17.5% |
| Fixed assets | 21/28 | €84,520 | €61,923 | -€22,596 | -26.7% |
| Intangible fixed assets | 21 | €83,964 | €61,596 | -€22,368 | -26.6% |
| Tangible fixed assets | 22/27 | €555 | €327 | -€228 | -41.1% |
| Plant, machinery and equipment | 23 | €555 | €327 | -€228 | -41.1% |
| Current assets | 29/58 | €410,760 | €514,897 | +€104,138 | +25.4% |
| Stocks and contracts in progress | 3 | €236,216 | €242,318 | +€6,101 | +2.6% |
| Stocks | 30/36 | €236,216 | €242,318 | +€6,101 | +2.6% |
| Amounts receivable within one year | 40/41 | €93,869 | €90,982 | -€2,887 | -3.1% |
| Trade receivables | 40 | €85,108 | €89,526 | +€4,418 | +5.2% |
| Other amounts receivable | 41 | €8,761 | €1,456 | -€7,306 | -83.4% |
| Cash at bank and in hand | 54/58 | €80,476 | €181,438 | +€100,962 | +125% |
| Deferred charges and accrued income | 490/1 | €198 | €160 | -€39 | -19.4% |
| Total equity and liabilities | 10/49 | €510,097 | €589,049 | +€78,952 | +15.5% |
| Equity | 10/15 | €480,836 | €557,603 | +€76,767 | +16.0% |
| Contributions | 10/11 | €805,000 | €1,005,000 | +€200,000 | +24.8% |
| Profit (loss) carried forward | 14 | -€324,164 | -€447,397 | -€123,233 | -38.0% |
| Amounts payable | 17/49 | €29,260 | €31,446 | +€2,186 | +7.5% |
| Amounts payable within one year | 42/48 | €29,260 | €31,446 | +€2,186 | +7.5% |
| Trade debts | 44 | €23,591 | €21,040 | -€2,551 | -10.8% |
| Suppliers | 440/4 | €23,591 | €21,040 | -€2,551 | -10.8% |
| Taxes, remuneration and social security | 45 | €5,669 | €10,406 | +€4,737 | +83.6% |
| Taxes | 450/3 | €5,669 | €10,406 | +€4,737 | +83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,056 | €27,482 | +€3,426 | +14.2% |
| Other operating charges | 640/8 | €126 | €453 | +€326 | +258% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€171,792 | -€93,991 | +€77,801 | +45.3% |
| Operating profit (loss) | 9901 | -€195,974 | -€121,926 | +€74,048 | +37.8% |
| Financial income | 75/76B | €6,839 | €0 | -€6,839 | -100% |
| Recurring financial income | 75 | €6,839 | €0 | -€6,839 | -100% |
| Financial charges | 65/66B | €1,657 | €1,307 | -€350 | -21.1% |
| Recurring financial charges | 65 | €1,657 | €1,307 | -€350 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€190,792 | -€123,233 | +€67,559 | +35.4% |
| Profit (loss) for the period | 9904 | -€190,792 | -€123,233 | +€67,559 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€190,792 | -€123,233 | +€67,559 | +35.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.