ROIMAGE: 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.
ROIMAGE
Largest movements
- Stocks and contracts -€88,260
down €88,260 (-50.0%), from €176,521 to €88,261
- Cash +€3,464
up €3,464 (+437%), from €793 to €4,257
mainly Stocks and contracts (+€88,260) and Net result for the year (+€59,815)
- Other debts -€145,000
down €145,000 (-63.1%), from €229,761 to €84,761
- Profit (loss) carried forward +€59,815
up €59,815, from -€58,748 to €1,068
- Gross operating margin +€61,710
up €61,710, from -€896 to €60,814
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 | €177,314 | €92,518 | -€84,796 | -47.8% |
| Current assets | 29/58 | €177,314 | €92,518 | -€84,796 | -47.8% |
| Stocks and contracts in progress | 3 | €176,521 | €88,261 | -€88,260 | -50.0% |
| Stocks | 30/36 | €176,521 | €88,261 | -€88,260 | -50.0% |
| Cash at bank and in hand | 54/58 | €793 | €4,257 | +€3,464 | +437% |
| Total equity and liabilities | 10/49 | €177,314 | €92,518 | -€84,796 | -47.8% |
| Equity | 10/15 | -€52,448 | €7,368 | +€59,815 | |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,748 | €1,068 | +€59,815 | |
| Amounts payable | 17/49 | €229,761 | €85,151 | -€144,611 | -62.9% |
| Amounts payable within one year | 42/48 | €229,761 | €85,151 | -€144,611 | -62.9% |
| Taxes, remuneration and social security | 45 | - | €389 | +€389 | |
| Taxes | 450/3 | - | €389 | +€389 | |
| Other amounts payable | 47/48 | €229,761 | €84,761 | -€145,000 | -63.1% |
| Other operating charges | 640/8 | €449 | €463 | +€14 | +3.1% |
| Gross operating margin | 9900 | -€896 | €60,814 | +€61,710 | |
| Operating profit (loss) | 9901 | -€1,345 | €60,351 | +€61,696 | |
| Financial charges | 65/66B | €146 | €146 | = | 0.0% |
| Recurring financial charges | 65 | €146 | €146 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,491 | €60,204 | +€61,696 | |
| Income taxes | 67/77 | - | €389 | +€389 | |
| Profit (loss) for the period | 9904 | -€1,491 | €59,815 | +€61,306 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,491 | €59,815 | +€61,306 |
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 14 October 2026 via checked.be.