ROFIX: 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.
ROFIX
Largest movements
- Cash -€46,356
down €46,356 (-63.3%), from €73,209 to €26,853
mainly Other debts (-€154,877) and Net result for the year (-€116,001)
- Tax, wage and social debts +€158,521
up €158,521 (+122.9%), from €128,984 to €287,505
of which Remuneration and social security: +€183,962
- Other debts -€154,877
down €154,877 (-64.8%), from €238,877 to €84,000
- Profit (loss) carried forward -€116,001
down €116,001, from €35,925 to -€80,075
- Current portion of long-term debt +€34,976
up €34,976 (+24.4%), from €143,636 to €178,613
- Gross operating margin +€273,047
up €273,047 (+79.1%), from €345,052 to €618,099
- Staff costs +€70,634
up €70,634 (+24.0%), from €293,852 to €364,485
- Financial income -€13,520
down €13,520 (-62.1%), from €21,766 to €8,246
of which Non-recurring financial income: -€13,649
- Other operating charges -€9,069
down €9,069 (-84.8%), from €10,696 to €1,627
- Depreciation +€6,982
up €6,982 (+13.7%), from €50,825 to €57,807
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 | €2,752,448 | €2,683,139 | -€69,309 | -2.5% |
| Fixed assets | 21/28 | €2,496,284 | €2,491,857 | -€4,426 | -0.2% |
| Intangible fixed assets | 21 | €13,357 | €5,343 | -€8,014 | -60.0% |
| Tangible fixed assets | 22/27 | €548,439 | €552,027 | +€3,588 | +0.7% |
| Land and buildings | 22 | €413,304 | €419,165 | +€5,861 | +1.4% |
| Plant, machinery and equipment | 23 | €12,369 | €6,074 | -€6,296 | -50.9% |
| Furniture and vehicles | 24 | €122,766 | €126,788 | +€4,022 | +3.3% |
| Financial fixed assets | 28 | €1,934,487 | €1,934,487 | = | 0.0% |
| Current assets | 29/58 | €256,164 | €191,282 | -€64,883 | -25.3% |
| Amounts receivable within one year | 40/41 | €178,432 | €155,368 | -€23,064 | -12.9% |
| Trade receivables | 40 | €102,390 | €66,983 | -€35,408 | -34.6% |
| Other amounts receivable | 41 | €76,041 | €88,385 | +€12,344 | +16.2% |
| Cash at bank and in hand | 54/58 | €73,209 | €26,853 | -€46,356 | -63.3% |
| Deferred charges and accrued income | 490/1 | €4,524 | €9,061 | +€4,537 | +100.3% |
| Total equity and liabilities | 10/49 | €2,752,448 | €2,683,139 | -€69,309 | -2.5% |
| Equity | 10/15 | €1,165,925 | €1,049,925 | -€116,001 | -9.9% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €130,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €130,000 | €130,000 | = | 0.0% |
| Legal reserve | 130 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,925 | -€80,075 | -€116,001 | |
| Amounts payable | 17/49 | €1,586,523 | €1,633,214 | +€46,692 | +2.9% |
| Amounts payable after more than one year | 17 | €1,041,686 | €1,067,278 | +€25,592 | +2.5% |
| Financial debts | 170/4 | €1,041,686 | €1,067,278 | +€25,592 | +2.5% |
| Amounts payable within one year | 42/48 | €544,837 | €562,731 | +€17,895 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €143,636 | €178,613 | +€34,976 | +24.4% |
| Trade debts | 44 | €33,339 | €12,613 | -€20,726 | -62.2% |
| Suppliers | 440/4 | €33,339 | €12,613 | -€20,726 | -62.2% |
| Taxes, remuneration and social security | 45 | €128,984 | €287,505 | +€158,521 | +122.9% |
| Taxes | 450/3 | €93,523 | €68,083 | -€25,441 | -27.2% |
| Remuneration and social security | 454/9 | €35,461 | €219,423 | +€183,962 | +518.8% |
| Other amounts payable | 47/48 | €238,877 | €84,000 | -€154,877 | -64.8% |
| Accrued charges and deferred income | 492/3 | - | €3,205 | +€3,205 | |
| Remuneration, social security and pensions | 62 | €293,852 | €364,485 | +€70,634 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,825 | €57,807 | +€6,982 | +13.7% |
| Other operating charges | 640/8 | €10,696 | €1,627 | -€9,069 | -84.8% |
| Non-recurring operating charges | 66A | - | €278,519 | +€278,519 | |
| Gross operating margin | 9900 | €345,052 | €618,099 | +€273,047 | +79.1% |
| Operating profit (loss) | 9901 | -€10,320 | -€84,339 | -€74,019 | -717.2% |
| Financial income | 75/76B | €21,766 | €8,246 | -€13,520 | -62.1% |
| Recurring financial income | 75 | €135 | €264 | +€129 | +95.9% |
| Non-recurring financial income | 76B | €21,631 | €7,982 | -€13,649 | -63.1% |
| Financial charges | 65/66B | €31,261 | €33,962 | +€2,701 | +8.6% |
| Recurring financial charges | 65 | €31,261 | €33,962 | +€2,701 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,815 | -€110,055 | -€90,240 | -455.4% |
| Income taxes | 67/77 | €6,421 | €5,945 | -€476 | -7.4% |
| Profit (loss) for the period | 9904 | -€26,236 | -€116,001 | -€89,764 | -342.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,236 | -€116,001 | -€89,764 | -342.1% |
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 8 October 2026 via checked.be.