ROI & CO: 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.
ROI & CO
Largest movements
- Cash +€31,691
up €31,691 (+22.3%), from €142,219 to €173,910
mainly Other debts (+€22,834) and Receivables within one year (+€20,566)
- Receivables within one year -€20,566
down €20,566 (-72.5%), from €28,385 to €7,818
of which Trade receivables: -€20,598
- Other debts +€22,834
up €22,834 (+41.3%), from €55,315 to €78,149
- Profit (loss) carried forward -€11,465
down €11,465 (-190%), from -€6,029 to -€17,494
- Financial charges +€10,715
up €10,715 (+38.8%), from €27,638 to €38,353
- Other operating charges -€3,535
down €3,535 (-77.3%), from €4,574 to €1,039
- Gross operating margin +€1,665
up €1,665 (+6.5%), from €25,751 to €27,416
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 | €170,862 | €181,858 | +€10,996 | +6.4% |
| Fixed assets | 21/28 | €259 | €129 | -€129 | -50.0% |
| Tangible fixed assets | 22/27 | €259 | €129 | -€129 | -50.0% |
| Plant, machinery and equipment | 23 | €259 | €129 | -€129 | -50.0% |
| Current assets | 29/58 | €170,604 | €181,729 | +€11,125 | +6.5% |
| Amounts receivable within one year | 40/41 | €28,385 | €7,818 | -€20,566 | -72.5% |
| Trade receivables | 40 | €23,598 | €3,000 | -€20,598 | -87.3% |
| Other amounts receivable | 41 | €4,787 | €4,818 | +€31 | +0.7% |
| Cash at bank and in hand | 54/58 | €142,219 | €173,910 | +€31,691 | +22.3% |
| Total equity and liabilities | 10/49 | €170,862 | €181,858 | +€10,996 | +6.4% |
| Equity | 10/15 | €114,193 | €102,728 | -€11,465 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,622 | €101,622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €99,762 | €101,622 | +€1,860 | +1.9% |
| Profit (loss) carried forward | 14 | -€6,029 | -€17,494 | -€11,465 | -190% |
| Amounts payable | 17/49 | €56,669 | €79,130 | +€22,461 | +39.6% |
| Amounts payable within one year | 42/48 | €56,669 | €79,130 | +€22,461 | +39.6% |
| Trade debts | 44 | €668 | - | -€668 | |
| Suppliers | 440/4 | €668 | - | -€668 | |
| Taxes, remuneration and social security | 45 | €686 | €981 | +€295 | +43.1% |
| Taxes | 450/3 | €686 | €981 | +€295 | +43.1% |
| Other amounts payable | 47/48 | €55,315 | €78,149 | +€22,834 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €129 | = | 0.0% |
| Other operating charges | 640/8 | €4,574 | €1,039 | -€3,535 | -77.3% |
| Gross operating margin | 9900 | €25,751 | €27,416 | +€1,665 | +6.5% |
| Operating profit (loss) | 9901 | €21,048 | €26,248 | +€5,200 | +24.7% |
| Financial income | 75/76B | €1,107 | €1,174 | +€68 | +6.1% |
| Recurring financial income | 75 | €1,107 | €1,174 | +€68 | +6.1% |
| Financial charges | 65/66B | €27,638 | €38,353 | +€10,715 | +38.8% |
| Recurring financial charges | 65 | €27,638 | €38,353 | +€10,715 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,484 | -€10,931 | -€5,447 | -99.3% |
| Income taxes | 67/77 | €545 | €534 | -€11 | -2.0% |
| Profit (loss) for the period | 9904 | -€6,029 | -€11,465 | -€5,436 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,029 | -€11,465 | -€5,436 | -90.2% |
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 20 October 2026 via checked.be.