ROIJENS: 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.
ROIJENS
Largest movements
- Tangible fixed assets -€209,858
down €209,858 (-12.9%), from €1.6m to €1.4m
of which Plant, machinery and equipment: -€167,575
- Current investments +€101,009
up €101,009 (+47.9%), from €210,850 to €311,858
- Cash -€52,013
down €52,013 (-46.9%), from €111,018 to €59,005
mainly Debts after one year (-€140,725) and Current investments (-€101,009)
- Debts after one year -€140,725
down €140,725 (-15.3%), from €918,438 to €777,713
- Trade debts -€32,101
down €32,101 (-40.5%), from €79,201 to €47,100
- Profit (loss) carried forward +€23,959
up €23,959 (+29.4%), from -€81,561 to -€57,602
- Gross operating margin +€115,045
up €115,045 (+31.8%), from €361,968 to €477,013
- Depreciation -€9,567
down €9,567 (-4.0%), from €238,344 to €228,777
- Staff costs +€8,899
up €8,899 (+6.7%), from €132,381 to €141,280
- Financial charges +€5,707
up €5,707 (+8.7%), from €65,245 to €70,952
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 | €2,163,709 | €2,010,433 | -€153,277 | -7.1% |
| Fixed assets | 21/28 | €1,627,624 | €1,416,804 | -€210,820 | -13.0% |
| Intangible fixed assets | 21 | €1,925 | €963 | -€963 | -50.0% |
| Tangible fixed assets | 22/27 | €1,625,699 | €1,415,841 | -€209,858 | -12.9% |
| Land and buildings | 22 | €1,052,880 | €1,011,796 | -€41,084 | -3.9% |
| Plant, machinery and equipment | 23 | €569,127 | €401,552 | -€167,575 | -29.4% |
| Furniture and vehicles | 24 | €3,692 | €2,493 | -€1,199 | -32.5% |
| Current assets | 29/58 | €536,085 | €593,629 | +€57,544 | +10.7% |
| Stocks and contracts in progress | 3 | €117,617 | €131,501 | +€13,884 | +11.8% |
| Stocks | 30/36 | €117,617 | €131,501 | +€13,884 | +11.8% |
| Amounts receivable within one year | 40/41 | €86,750 | €81,556 | -€5,194 | -6.0% |
| Trade receivables | 40 | €11,551 | €9,289 | -€2,262 | -19.6% |
| Other amounts receivable | 41 | €75,199 | €72,267 | -€2,932 | -3.9% |
| Current investments | 50/53 | €210,850 | €311,858 | +€101,009 | +47.9% |
| Cash at bank and in hand | 54/58 | €111,018 | €59,005 | -€52,013 | -46.9% |
| Deferred charges and accrued income | 490/1 | €9,851 | €9,709 | -€142 | -1.4% |
| Total equity and liabilities | 10/49 | €2,163,709 | €2,010,433 | -€153,277 | -7.1% |
| Equity | 10/15 | €711,410 | €735,369 | +€23,959 | +3.4% |
| Contributions | 10/11 | €135,200 | €135,200 | = | 0.0% |
| Reserves | 13 | €657,771 | €657,771 | = | 0.0% |
| Distributable reserves | 133 | €657,771 | €657,771 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,561 | -€57,602 | +€23,959 | +29.4% |
| Amounts payable | 17/49 | €1,452,300 | €1,275,064 | -€177,236 | -12.2% |
| Amounts payable after more than one year | 17 | €918,438 | €777,713 | -€140,725 | -15.3% |
| Financial debts | 170/4 | €918,438 | €777,713 | -€140,725 | -15.3% |
| Amounts payable within one year | 42/48 | €533,861 | €497,351 | -€36,511 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €135,527 | €140,725 | +€5,198 | +3.8% |
| Financial debts | 43 | €11 | €12 | +€1 | +9.1% |
| Credit institutions | 430/8 | €11 | €12 | +€1 | +9.1% |
| Trade debts | 44 | €79,201 | €47,100 | -€32,101 | -40.5% |
| Suppliers | 440/4 | €79,201 | €47,100 | -€32,101 | -40.5% |
| Taxes, remuneration and social security | 45 | €14,782 | €23,140 | +€8,358 | +56.5% |
| Taxes | 450/3 | €1,176 | €5,711 | +€4,535 | +385% |
| Remuneration and social security | 454/9 | €13,606 | €17,429 | +€3,824 | +28.1% |
| Other amounts payable | 47/48 | €304,340 | €286,373 | -€17,967 | -5.9% |
| Remuneration, social security and pensions | 62 | €132,381 | €141,280 | +€8,899 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238,344 | €228,777 | -€9,567 | -4.0% |
| Other operating charges | 640/8 | €13,042 | €13,887 | +€845 | +6.5% |
| Gross operating margin | 9900 | €361,968 | €477,013 | +€115,045 | +31.8% |
| Operating profit (loss) | 9901 | -€21,799 | €93,069 | +€114,868 | |
| Financial income | 75/76B | €5,915 | €2,293 | -€3,622 | -61.2% |
| Recurring financial income | 75 | €5,915 | €2,293 | -€3,622 | -61.2% |
| Financial charges | 65/66B | €65,245 | €70,952 | +€5,707 | +8.7% |
| Recurring financial charges | 65 | €65,245 | €70,952 | +€5,707 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€81,129 | €24,411 | +€105,540 | |
| Income taxes | 67/77 | €432 | €451 | +€19 | +4.4% |
| Profit (loss) for the period | 9904 | -€81,561 | €23,959 | +€105,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,561 | €23,959 | +€105,520 |
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.