ROÏN: 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.
ROÏN
Largest movements
- Tangible fixed assets -€14,159
down €14,159 (-13.0%), from €109,053 to €94,894
- Cash +€8,397
up €8,397 (+206.7%), from €4,063 to €12,460
mainly Depreciation (+€14,159) and Net result for the year (+€6,815)
- Deferred charges and accrued income +€2,066
new in 2025: €2,066
- Debts after one year -€9,054
down €9,054 (-38.0%), from €23,807 to €14,754
- Profit (loss) carried forward +€6,815
up €6,815 (+9.2%), from -€73,840 to -€67,025
- Other debts -€4,000
down €4,000 (-2.8%), from €144,571 to €140,571
- Accrued charges and deferred income +€2,066
new in 2025: €2,066
- Gross operating margin +€3,256
up €3,256 (+15.6%), from €20,927 to €24,183
- Other operating charges -€733
down €733 (-25.4%), from €2,887 to €2,154
- Financial charges +€281
up €281 (+36.4%), from €774 to €1,056
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 | €113,116 | €109,420 | -€3,696 | -3.3% |
| Fixed assets | 21/28 | €109,053 | €94,894 | -€14,159 | -13.0% |
| Tangible fixed assets | 22/27 | €109,053 | €94,894 | -€14,159 | -13.0% |
| Plant, machinery and equipment | 23 | €109,053 | €94,894 | -€14,159 | -13.0% |
| Current assets | 29/58 | €4,063 | €14,526 | +€10,463 | +257.5% |
| Cash at bank and in hand | 54/58 | €4,063 | €12,460 | +€8,397 | +206.7% |
| Deferred charges and accrued income | 490/1 | - | €2,066 | +€2,066 | |
| Total equity and liabilities | 10/49 | €113,116 | €109,420 | -€3,696 | -3.3% |
| Equity | 10/15 | -€63,840 | -€57,025 | +€6,815 | +10.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,840 | -€67,025 | +€6,815 | +9.2% |
| Amounts payable | 17/49 | €176,955 | €166,444 | -€10,511 | -5.9% |
| Amounts payable after more than one year | 17 | €23,807 | €14,754 | -€9,054 | -38.0% |
| Financial debts | 170/4 | €23,807 | €14,754 | -€9,054 | -38.0% |
| Amounts payable within one year | 42/48 | €153,148 | €149,625 | -€3,523 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €8,577 | €9,054 | +€477 | +5.6% |
| Other amounts payable | 47/48 | €144,571 | €140,571 | -€4,000 | -2.8% |
| Accrued charges and deferred income | 492/3 | - | €2,066 | +€2,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,203 | €14,159 | -€44 | -0.3% |
| Other operating charges | 640/8 | €2,887 | €2,154 | -€733 | -25.4% |
| Gross operating margin | 9900 | €20,927 | €24,183 | +€3,256 | +15.6% |
| Operating profit (loss) | 9901 | €3,837 | €7,870 | +€4,033 | +105.1% |
| Financial charges | 65/66B | €774 | €1,056 | +€281 | +36.4% |
| Recurring financial charges | 65 | €774 | €1,056 | +€281 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €3,063 | €6,815 | +€3,752 | +122.5% |
| Profit (loss) for the period | 9904 | €3,063 | €6,815 | +€3,752 | +122.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,063 | €6,815 | +€3,752 | +122.5% |
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 8 October 2026 via checked.be.