ROIQUEST.COM: 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.
ROIQUEST.COM
Largest movements
- Receivables within one year -€20,880
down €20,880 (-34.3%), from €60,791 to €39,912
of which Other amounts receivable: -€20,880
- Stocks and contracts +€11,375
up €11,375 (+74.1%), from €15,342 to €26,718
- Tangible fixed assets +€2,615
up €2,615 (+114%), from €2,284 to €4,899
- Cash +€2,597
new in 2025: €2,597
mainly Receivables within one year (+€20,880) and Net result for the year (+€3,372)
- Short-term financial debts -€8,900
no longer reported in 2025 (was €8,900)
- Reserves +€3,372
up €3,372 (+16.6%), from €20,272 to €23,643
- Gross operating margin -€7,689
down €7,689 (-30.1%), from €25,573 to €17,883
- Other operating charges -€2,702
down €2,702 (-34.2%), from €7,890 to €5,188
- Financial charges +€919
up €919 (+51.5%), from €1,786 to €2,706
- Depreciation +€640
up €640 (+72.0%), from €889 to €1,529
- Taxes -€421
down €421 (-6.9%), from €6,072 to €5,650
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 | €78,687 | €74,185 | -€4,502 | -5.7% |
| Fixed assets | 21/28 | €2,344 | €4,959 | +€2,615 | +112% |
| Tangible fixed assets | 22/27 | €2,284 | €4,899 | +€2,615 | +114% |
| Plant, machinery and equipment | 23 | €2,284 | €4,899 | +€2,615 | +114% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €76,342 | €69,226 | -€7,117 | -9.3% |
| Stocks and contracts in progress | 3 | €15,342 | €26,718 | +€11,375 | +74.1% |
| Stocks | 30/36 | €15,342 | €26,718 | +€11,375 | +74.1% |
| Amounts receivable within one year | 40/41 | €60,791 | €39,912 | -€20,880 | -34.3% |
| Trade receivables | 40 | €1,804 | €1,804 | = | 0.0% |
| Other amounts receivable | 41 | €58,988 | €38,108 | -€20,880 | -35.4% |
| Cash at bank and in hand | 54/58 | - | €2,597 | +€2,597 | |
| Deferred charges and accrued income | 490/1 | €209 | - | -€209 | |
| Total equity and liabilities | 10/49 | €78,687 | €74,185 | -€4,502 | -5.7% |
| Equity | 10/15 | €55,395 | €58,766 | +€3,372 | +6.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,272 | €23,643 | +€3,372 | +16.6% |
| Distributable reserves | 133 | €20,272 | €23,643 | +€3,372 | +16.6% |
| Profit (loss) carried forward | 14 | €16,573 | €16,573 | = | 0.0% |
| Amounts payable | 17/49 | €23,292 | €15,419 | -€7,873 | -33.8% |
| Amounts payable within one year | 42/48 | €23,292 | €15,419 | -€7,873 | -33.8% |
| Financial debts | 43 | €8,900 | - | -€8,900 | |
| Credit institutions | 430/8 | €8,900 | - | -€8,900 | |
| Trade debts | 44 | €3,125 | €3,714 | +€589 | +18.9% |
| Suppliers | 440/4 | €3,125 | €3,714 | +€589 | +18.9% |
| Taxes, remuneration and social security | 45 | €11,267 | €11,705 | +€437 | +3.9% |
| Taxes | 450/3 | €11,267 | €11,705 | +€437 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €889 | €1,529 | +€640 | +72.0% |
| Other operating charges | 640/8 | €7,890 | €5,188 | -€2,702 | -34.2% |
| Gross operating margin | 9900 | €25,573 | €17,883 | -€7,689 | -30.1% |
| Operating profit (loss) | 9901 | €16,793 | €11,166 | -€5,627 | -33.5% |
| Financial income | 75/76B | €703 | €561 | -€142 | -20.2% |
| Recurring financial income | 75 | €703 | €561 | -€142 | -20.2% |
| Financial charges | 65/66B | €1,786 | €2,706 | +€919 | +51.5% |
| Recurring financial charges | 65 | €1,786 | €2,706 | +€919 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €15,710 | €9,022 | -€6,688 | -42.6% |
| Income taxes | 67/77 | €6,072 | €5,650 | -€421 | -6.9% |
| Profit (loss) for the period | 9904 | €9,639 | €3,372 | -€6,267 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,639 | €3,372 | -€6,267 | -65.0% |
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 13 October 2026 via checked.be.