ROFRA DEKOR: 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.
ROFRA DEKOR
Largest movements
- Tangible fixed assets +€24,856
up €24,856 (+149%), from €16,627 to €41,483
of which Plant, machinery and equipment: +€19,741
- Cash -€22,603
down €22,603 (-23.8%), from €95,101 to €72,499
mainly Investment in fixed assets (net) (-€29,283) and Trade debts (-€12,293)
- Receivables within one year -€5,018
down €5,018 (-3.9%), from €128,025 to €123,008
of which Trade receivables: -€59,803
- Profit (loss) carried forward +€14,832
up €14,832 (+18.0%), from €82,572 to €97,404
- Trade debts -€12,293
down €12,293 (-14.5%), from €84,680 to €72,388
- Gross operating margin +€3,460
up €3,460 (+10.9%), from €31,862 to €35,323
- Financial income +€1,863
up €1,863 (+337%), from €554 to €2,417
- Taxes +€1,051
up €1,051 (+27.9%), from €3,765 to €4,816
- Depreciation -€958
down €958 (-17.8%), from €5,385 to €4,428
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 | €405,322 | €404,823 | -€499 | -0.1% |
| Fixed assets | 21/28 | €16,627 | €41,483 | +€24,856 | +149% |
| Tangible fixed assets | 22/27 | €16,627 | €41,483 | +€24,856 | +149% |
| Land and buildings | 22 | €12,253 | €11,677 | -€576 | -4.7% |
| Plant, machinery and equipment | 23 | - | €19,741 | +€19,741 | |
| Furniture and vehicles | 24 | €4,374 | €10,065 | +€5,690 | +130% |
| Current assets | 29/58 | €388,695 | €363,340 | -€25,355 | -6.5% |
| Amounts receivable within one year | 40/41 | €128,025 | €123,008 | -€5,018 | -3.9% |
| Trade receivables | 40 | €92,627 | €32,825 | -€59,803 | -64.6% |
| Other amounts receivable | 41 | €35,398 | €90,183 | +€54,785 | +155% |
| Current investments | 50/53 | €165,289 | €165,593 | +€304 | +0.2% |
| Cash at bank and in hand | 54/58 | €95,101 | €72,499 | -€22,603 | -23.8% |
| Deferred charges and accrued income | 490/1 | €279 | €2,240 | +€1,961 | +702% |
| Total equity and liabilities | 10/49 | €405,322 | €404,823 | -€499 | -0.1% |
| Equity | 10/15 | €210,275 | €225,106 | +€14,832 | +7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €109,110 | €109,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,906 | €2,906 | = | 0.0% |
| Distributable reserves | 133 | €104,345 | €104,345 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,572 | €97,404 | +€14,832 | +18.0% |
| Amounts payable | 17/49 | €195,048 | €179,717 | -€15,331 | -7.9% |
| Amounts payable within one year | 42/48 | €195,048 | €179,717 | -€15,331 | -7.9% |
| Trade debts | 44 | €84,680 | €72,388 | -€12,293 | -14.5% |
| Suppliers | 440/4 | €84,680 | €72,388 | -€12,293 | -14.5% |
| Taxes, remuneration and social security | 45 | €11,835 | €9,802 | -€2,033 | -17.2% |
| Taxes | 450/3 | €11,835 | €9,802 | -€2,033 | -17.2% |
| Other amounts payable | 47/48 | €98,532 | €97,527 | -€1,005 | -1.0% |
| Remuneration, social security and pensions | 62 | €255 | - | -€255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,385 | €4,428 | -€958 | -17.8% |
| Other operating charges | 640/8 | €1,295 | €1,061 | -€234 | -18.0% |
| Gross operating margin | 9900 | €31,862 | €35,323 | +€3,460 | +10.9% |
| Operating profit (loss) | 9901 | €24,927 | €29,834 | +€4,907 | +19.7% |
| Financial income | 75/76B | €554 | €2,417 | +€1,863 | +337% |
| Recurring financial income | 75 | €554 | €2,417 | +€1,863 | +337% |
| Financial charges | 65/66B | €937 | €603 | -€334 | -35.7% |
| Recurring financial charges | 65 | €937 | €603 | -€334 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €24,544 | €31,648 | +€7,104 | +28.9% |
| Income taxes | 67/77 | €3,765 | €4,816 | +€1,051 | +27.9% |
| Profit (loss) for the period | 9904 | €20,779 | €26,832 | +€6,053 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,779 | €26,832 | +€6,053 | +29.1% |
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 31 October 2026 via checked.be.