Roikos: 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.
Roikos
Largest movements
- Tangible fixed assets -€504,463
down €504,463 (-46.9%), from €1.1m to €570,608
of which Land and buildings: -€502,931
- Cash +€175,736
up €175,736 (+91.6%), from €191,833 to €367,568
mainly Investment in fixed assets (net) (+€440,745) and Debts after one year (+€319,115)
- Receivables within one year +€22,976
up €22,976 (+15881.3%), from €145 to €23,120
- Debts after one year +€319,115
up €319,115 (+2362.9%), from €13,505 to €332,620
of which Financial debts: +€330,000
- Contributions -€250,557
down €250,557 (-62.5%), from €400,862 to €150,305
- Reserves -€186,617
down €186,617 (-43.8%), from €426,115 to €239,498
of which Distributable reserves: -€162,936
- Other debts -€121,994
down €121,994 (-34.4%), from €355,010 to €233,016
- Profit (loss) carried forward -€60,789
no longer reported in 2025 (was €60,789)
- Gross operating margin -€78,773
down €78,773 (-30.6%), from €257,285 to €178,511
- Depreciation -€29,831
down €29,831 (-31.9%), from €93,549 to €63,718
- Taxes -€9,599
down €9,599 (-24.2%), from €39,681 to €30,082
- Other operating charges -€9,547
down €9,547 (-54.7%), from €17,443 to €7,896
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 | €1,296,357 | €982,512 | -€313,845 | -24.2% |
| Fixed assets | 21/28 | €1,075,321 | €570,858 | -€504,463 | -46.9% |
| Tangible fixed assets | 22/27 | €1,075,071 | €570,608 | -€504,463 | -46.9% |
| Land and buildings | 22 | €1,073,324 | €570,393 | -€502,931 | -46.9% |
| Plant, machinery and equipment | 23 | €301 | - | -€301 | |
| Furniture and vehicles | 24 | €1,446 | €215 | -€1,231 | -85.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €221,036 | €411,654 | +€190,618 | +86.2% |
| Amounts receivable within one year | 40/41 | €145 | €23,120 | +€22,976 | +15881.3% |
| Other amounts receivable | 41 | €145 | €23,120 | +€22,976 | +15881.3% |
| Current investments | 50/53 | €17,321 | €19,210 | +€1,889 | +10.9% |
| Cash at bank and in hand | 54/58 | €191,833 | €367,568 | +€175,736 | +91.6% |
| Deferred charges and accrued income | 490/1 | €11,737 | €1,756 | -€9,982 | -85.0% |
| Total equity and liabilities | 10/49 | €1,296,357 | €982,512 | -€313,845 | -24.2% |
| Equity | 10/15 | €887,767 | €389,803 | -€497,964 | -56.1% |
| Contributions | 10/11 | €400,862 | €150,305 | -€250,557 | -62.5% |
| Reserves | 13 | €426,115 | €239,498 | -€186,617 | -43.8% |
| Non-distributable reserves | 130/1 | €23,681 | - | -€23,681 | |
| Reserves not available under the articles | 1311 | €23,681 | - | -€23,681 | |
| Distributable reserves | 133 | €402,434 | €239,498 | -€162,936 | -40.5% |
| Profit (loss) carried forward | 14 | €60,789 | - | -€60,789 | |
| Amounts payable | 17/49 | €408,590 | €592,710 | +€184,119 | +45.1% |
| Amounts payable after more than one year | 17 | €13,505 | €332,620 | +€319,115 | +2362.9% |
| Financial debts | 170/4 | - | €330,000 | +€330,000 | |
| Other amounts payable | 178/9 | €13,505 | €2,620 | -€10,885 | -80.6% |
| Amounts payable within one year | 42/48 | €381,325 | €250,440 | -€130,885 | -34.3% |
| Trade debts | 44 | €9,636 | €8,829 | -€807 | -8.4% |
| Suppliers | 440/4 | €9,636 | €8,829 | -€807 | -8.4% |
| Taxes, remuneration and social security | 45 | €16,679 | €8,595 | -€8,084 | -48.5% |
| Taxes | 450/3 | €16,679 | €8,595 | -€8,084 | -48.5% |
| Other amounts payable | 47/48 | €355,010 | €233,016 | -€121,994 | -34.4% |
| Accrued charges and deferred income | 492/3 | €13,760 | €9,649 | -€4,111 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,549 | €63,718 | -€29,831 | -31.9% |
| Other operating charges | 640/8 | €17,443 | €7,896 | -€9,547 | -54.7% |
| Gross operating margin | 9900 | €257,285 | €178,511 | -€78,773 | -30.6% |
| Operating profit (loss) | 9901 | €146,293 | €106,897 | -€39,395 | -26.9% |
| Financial income | 75/76B | €2,990 | €1,600 | -€1,391 | -46.5% |
| Recurring financial income | 75 | €2,990 | €1,600 | -€1,391 | -46.5% |
| Financial charges | 65/66B | €22,206 | €21,484 | -€722 | -3.3% |
| Recurring financial charges | 65 | €22,206 | €21,484 | -€722 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €127,077 | €87,013 | -€40,064 | -31.5% |
| Income taxes | 67/77 | €39,681 | €30,082 | -€9,599 | -24.2% |
| Profit (loss) for the period | 9904 | €87,396 | €56,931 | -€30,465 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €87,396 | €56,931 | -€30,465 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.