ROIMAH: 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.
ROIMAH
Largest movements
- Cash -€91,643
down €91,643 (-30.8%), from €297,332 to €205,689
mainly Net result for the year (-€147,306) and Investment in fixed assets (net) (-€75,725)
- Tangible fixed assets +€30,396
up €30,396 (+1.7%), from €1.8m to €1.8m
of which Assets under construction and advance payments: +€75,725
- Profit (loss) carried forward -€147,306
down €147,306 (-39.9%), from -€369,637 to -€516,943
- Other debts +€73,975
up €73,975 (+3.4%), from €2.2m to €2.3m
- Gross operating margin -€17,544
down €17,544, from €5,584 to -€11,960
- Financial charges +€8,624
up €8,624 (+11.9%), from €72,686 to €81,310
- Other operating charges +€604
up €604 (+7.5%), from €8,104 to €8,708
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,092,383 | €2,031,345 | -€61,038 | -2.9% |
| Fixed assets | 21/28 | €1,794,721 | €1,825,117 | +€30,396 | +1.7% |
| Tangible fixed assets | 22/27 | €1,794,721 | €1,825,117 | +€30,396 | +1.7% |
| Land and buildings | 22 | €1,743,328 | €1,697,999 | -€45,329 | -2.6% |
| Assets under construction and advance payments | 27 | €51,393 | €127,118 | +€75,725 | +147.3% |
| Current assets | 29/58 | €297,662 | €206,229 | -€91,434 | -30.7% |
| Cash at bank and in hand | 54/58 | €297,332 | €205,689 | -€91,643 | -30.8% |
| Deferred charges and accrued income | 490/1 | €331 | €540 | +€209 | +63.3% |
| Total equity and liabilities | 10/49 | €2,092,383 | €2,031,345 | -€61,038 | -2.9% |
| Equity | 10/15 | -€169,637 | -€316,943 | -€147,306 | -86.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€369,637 | -€516,943 | -€147,306 | -39.9% |
| Amounts payable | 17/49 | €2,262,020 | €2,348,288 | +€86,268 | +3.8% |
| Amounts payable within one year | 42/48 | €2,189,430 | €2,267,074 | +€77,645 | +3.5% |
| Trade debts | 44 | €348 | €4,018 | +€3,669 | +1053.7% |
| Suppliers | 440/4 | €348 | €4,018 | +€3,669 | +1053.7% |
| Other amounts payable | 47/48 | €2,189,081 | €2,263,057 | +€73,975 | +3.4% |
| Accrued charges and deferred income | 492/3 | €72,590 | €81,214 | +€8,624 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,329 | €45,329 | = | 0.0% |
| Other operating charges | 640/8 | €8,104 | €8,708 | +€604 | +7.5% |
| Gross operating margin | 9900 | €5,584 | -€11,960 | -€17,544 | |
| Operating profit (loss) | 9901 | -€47,849 | -€65,996 | -€18,147 | -37.9% |
| Financial charges | 65/66B | €72,686 | €81,310 | +€8,624 | +11.9% |
| Recurring financial charges | 65 | €72,686 | €81,310 | +€8,624 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€120,535 | -€147,306 | -€26,771 | -22.2% |
| Profit (loss) for the period | 9904 | -€120,535 | -€147,306 | -€26,771 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€120,535 | -€147,306 | -€26,771 | -22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.