ROIBOUW: 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.
ROIBOUW
Largest movements
- Cash +€31,530
up €31,530 (+93.6%), from €33,680 to €65,210
mainly Debts after one year (+€69,961) and Net result for the year (+€55,416)
- Tangible fixed assets -€17,851
down €17,851 (-3.6%), from €492,523 to €474,672
of which Other tangible fixed assets: -€457,037
- Other debts -€88,303
down €88,303 (-81.1%), from €108,941 to €20,638
- Debts after one year +€69,961
up €69,961 (+23.3%), from €300,129 to €370,090
of which Financial debts: +€117,961
- Profit (loss) carried forward +€45,915
up €45,915 (+22,053%), from €208 to €46,123
- Current portion of long-term debt -€13,887
down €13,887 (-30.8%), from €45,062 to €31,174
- Trade debts -€10,305
down €10,305 (-85.7%), from €12,023 to €1,718
- Staff costs +€19,121
up €19,121 (+165%), from €11,556 to €30,677
- Gross operating margin +€16,509
up €16,509 (+11.5%), from €143,096 to €159,605
- Taxes +€12,724
up €12,724 (+126%), from €10,127 to €22,850
- Financial charges -€3,668
down €3,668 (-22.8%), from €16,086 to €12,417
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 | €567,173 | €575,606 | +€8,433 | +1.5% |
| Fixed assets | 21/28 | €492,523 | €474,672 | -€17,851 | -3.6% |
| Tangible fixed assets | 22/27 | €492,523 | €474,672 | -€17,851 | -3.6% |
| Land and buildings | 22 | - | €450,341 | +€450,341 | |
| Furniture and vehicles | 24 | €35,486 | €24,331 | -€11,155 | -31.4% |
| Other tangible fixed assets | 26 | €457,037 | - | -€457,037 | |
| Current assets | 29/58 | €74,650 | €100,934 | +€26,284 | +35.2% |
| Stocks and contracts in progress | 3 | €38,285 | €35,698 | -€2,587 | -6.8% |
| Stocks | 30/36 | €38,285 | €35,698 | -€2,587 | -6.8% |
| Amounts receivable within one year | 40/41 | €1,250 | €26 | -€1,223 | -97.9% |
| Trade receivables | 40 | €1,250 | €0 | -€1,250 | -100% |
| Other amounts receivable | 41 | €0 | €26 | +€26 | |
| Cash at bank and in hand | 54/58 | €33,680 | €65,210 | +€31,530 | +93.6% |
| Deferred charges and accrued income | 490/1 | €1,436 | €0 | -€1,436 | -100% |
| Total equity and liabilities | 10/49 | €567,173 | €575,606 | +€8,433 | +1.5% |
| Equity | 10/15 | €73,698 | €119,613 | +€45,915 | +62.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,890 | €54,890 | = | 0.0% |
| Distributable reserves | 133 | €54,890 | €54,890 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208 | €46,123 | +€45,915 | +22,053% |
| Amounts payable | 17/49 | €493,475 | €455,994 | -€37,481 | -7.6% |
| Amounts payable after more than one year | 17 | €300,129 | €370,090 | +€69,961 | +23.3% |
| Financial debts | 170/4 | €252,129 | €370,090 | +€117,961 | +46.8% |
| Other amounts payable | 178/9 | €48,000 | - | -€48,000 | |
| Amounts payable within one year | 42/48 | €192,825 | €85,904 | -€106,922 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | €45,062 | €31,174 | -€13,887 | -30.8% |
| Trade debts | 44 | €12,023 | €1,718 | -€10,305 | -85.7% |
| Suppliers | 440/4 | €12,023 | €1,718 | -€10,305 | -85.7% |
| Taxes, remuneration and social security | 45 | €26,800 | €32,373 | +€5,574 | +20.8% |
| Taxes | 450/3 | €23,550 | €24,736 | +€1,186 | +5.0% |
| Remuneration and social security | 454/9 | €3,249 | €7,637 | +€4,388 | +135% |
| Other amounts payable | 47/48 | €108,941 | €20,638 | -€88,303 | -81.1% |
| Accrued charges and deferred income | 492/3 | €521 | €0 | -€521 | -100% |
| Non-recurring operating income | 76A | €14,760 | - | -€14,760 | |
| Remuneration, social security and pensions | 62 | €11,556 | €30,677 | +€19,121 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,678 | €31,211 | +€533 | +1.7% |
| Other operating charges | 640/8 | €6,716 | €7,373 | +€657 | +9.8% |
| Gross operating margin | 9900 | €143,096 | €159,605 | +€16,509 | +11.5% |
| Operating profit (loss) | 9901 | €94,147 | €90,345 | -€3,802 | -4.0% |
| Financial income | 75/76B | €0 | €338 | +€338 | +483,286% |
| Recurring financial income | 75 | €0 | €338 | +€338 | +483,286% |
| Financial charges | 65/66B | €16,086 | €12,417 | -€3,668 | -22.8% |
| Recurring financial charges | 65 | €16,086 | €12,417 | -€3,668 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €78,062 | €78,266 | +€205 | +0.3% |
| Income taxes | 67/77 | €10,127 | €22,850 | +€12,724 | +126% |
| Profit (loss) for the period | 9904 | €67,935 | €55,416 | -€12,519 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,935 | €55,416 | -€12,519 | -18.4% |
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 18 October 2026 via checked.be.