ROI COMMUNICATION: 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.
ROI COMMUNICATION
Largest movements
- Receivables within one year -€442
no longer reported in 2025 (was €442)
- Cash -€76
down €76 (-83.3%), from €92 to €15
mainly Other debts (-€5,385) and Net result for the year (-€1,496)
- Contributions +€6,195
up €6,195 (+50.0%), from €12,397 to €18,592
- Other debts -€5,385
down €5,385 (-18.5%), from €29,178 to €23,793
- Reserves -€1,859
no longer reported in 2025 (was €1,859)
- Profit (loss) carried forward +€363
up €363 (+0.8%), from -€43,201 to -€42,838
- Trade debts +€168
up €168 (+55.9%), from €300 to €468
- Gross operating margin -€310
down €310 (-74.4%), from -€416 to -€726
- Financial charges -€216
down €216 (-65.0%), from €332 to €116
- Other operating charges -€66
down €66 (-9.2%), from €720 to €654
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 | €533 | €15 | -€518 | -97.1% |
| Current assets | 29/58 | €533 | €15 | -€518 | -97.1% |
| Amounts receivable within one year | 40/41 | €442 | - | -€442 | |
| Other amounts receivable | 41 | €442 | - | -€442 | |
| Cash at bank and in hand | 54/58 | €92 | €15 | -€76 | -83.3% |
| Total equity and liabilities | 10/49 | €533 | €15 | -€518 | -97.1% |
| Equity | 10/15 | -€28,945 | -€24,246 | +€4,699 | +16.2% |
| Contributions | 10/11 | €12,397 | €18,592 | +€6,195 | +50.0% |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€43,201 | -€42,838 | +€363 | +0.8% |
| Amounts payable | 17/49 | €29,478 | €24,261 | -€5,217 | -17.7% |
| Amounts payable within one year | 42/48 | €29,478 | €24,261 | -€5,217 | -17.7% |
| Trade debts | 44 | €300 | €468 | +€168 | +55.9% |
| Suppliers | 440/4 | €300 | €468 | +€168 | +55.9% |
| Other amounts payable | 47/48 | €29,178 | €23,793 | -€5,385 | -18.5% |
| Other operating charges | 640/8 | €720 | €654 | -€66 | -9.2% |
| Gross operating margin | 9900 | -€416 | -€726 | -€310 | -74.4% |
| Operating profit (loss) | 9901 | -€1,136 | -€1,380 | -€244 | -21.5% |
| Financial charges | 65/66B | €332 | €116 | -€216 | -65.0% |
| Recurring financial charges | 65 | €332 | €116 | -€216 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,468 | -€1,496 | -€28 | -1.9% |
| Profit (loss) for the period | 9904 | -€1,468 | -€1,496 | -€28 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,468 | -€1,496 | -€28 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.