ROISERV: 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.
ROISERV
Largest movements
- Cash +€7,624
up €7,624 (+21.1%), from €36,215 to €43,839
mainly Net result for the year (+€16,712) and Deferred charges and accrued income (+€6,636)
- Deferred charges and accrued income -€6,636
down €6,636 (-84.4%), from €7,862 to €1,226
- Tangible fixed assets +€2,994
up €2,994 (+25.8%), from €11,598 to €14,592
of which Plant, machinery and equipment: +€6,021
- Receivables within one year -€2,013
down €2,013 (-10.4%), from €19,323 to €17,309
- Reserves +€7,868
up €7,868 (+11.2%), from €70,298 to €78,166
- Other debts -€7,193
down €7,193 (-47.3%), from €15,220 to €8,027
- Tax, wage and social debts +€1,469
up €1,469 (+12.5%), from €11,772 to €13,241
- Depreciation -€8,309
down €8,309 (-63.5%), from €13,083 to €4,774
- Gross operating margin +€3,288
up €3,288 (+10.8%), from €30,473 to €33,761
- Taxes +€2,048
up €2,048 (+33.6%), from €6,098 to €8,146
- Financial charges +€724
up €724 (+77.5%), from €935 to €1,659
- Financial income +€474
up €474 (+69.8%), from €679 to €1,153
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 | €104,194 | €106,336 | +€2,143 | +2.1% |
| Fixed assets | 21/28 | €11,598 | €14,592 | +€2,994 | +25.8% |
| Tangible fixed assets | 22/27 | €11,598 | €14,592 | +€2,994 | +25.8% |
| Plant, machinery and equipment | 23 | - | €6,021 | +€6,021 | |
| Furniture and vehicles | 24 | €11,598 | €8,571 | -€3,027 | -26.1% |
| Current assets | 29/58 | €92,596 | €91,744 | -€851 | -0.9% |
| Amounts receivable within one year | 40/41 | €19,323 | €17,309 | -€2,013 | -10.4% |
| Trade receivables | 40 | €19,323 | €17,309 | -€2,013 | -10.4% |
| Current investments | 50/53 | €29,196 | €29,369 | +€174 | +0.6% |
| Cash at bank and in hand | 54/58 | €36,215 | €43,839 | +€7,624 | +21.1% |
| Deferred charges and accrued income | 490/1 | €7,862 | €1,226 | -€6,636 | -84.4% |
| Total equity and liabilities | 10/49 | €104,194 | €106,336 | +€2,143 | +2.1% |
| Equity | 10/15 | €76,498 | €84,366 | +€7,868 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,298 | €78,166 | +€7,868 | +11.2% |
| Distributable reserves | 133 | €70,298 | €78,166 | +€7,868 | +11.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,696 | €21,971 | -€5,726 | -20.7% |
| Amounts payable within one year | 42/48 | €27,696 | €21,971 | -€5,726 | -20.7% |
| Trade debts | 44 | €704 | €703 | -€1 | -0.1% |
| Suppliers | 440/4 | €704 | €703 | -€1 | -0.1% |
| Taxes, remuneration and social security | 45 | €11,772 | €13,241 | +€1,469 | +12.5% |
| Taxes | 450/3 | €11,772 | €13,241 | +€1,469 | +12.5% |
| Other amounts payable | 47/48 | €15,220 | €8,027 | -€7,193 | -47.3% |
| Non-recurring operating income | 76A | €4,072 | €0 | -€4,072 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,083 | €4,774 | -€8,309 | -63.5% |
| Other operating charges | 640/8 | €702 | €783 | +€81 | +11.5% |
| Non-recurring operating charges | 66A | €0 | €2,840 | +€2,840 | |
| Gross operating margin | 9900 | €30,473 | €33,761 | +€3,288 | +10.8% |
| Operating profit (loss) | 9901 | €16,688 | €25,364 | +€8,676 | +52.0% |
| Financial income | 75/76B | €679 | €1,153 | +€474 | +69.8% |
| Recurring financial income | 75 | €679 | €1,153 | +€474 | +69.8% |
| Financial charges | 65/66B | €935 | €1,659 | +€724 | +77.5% |
| Recurring financial charges | 65 | €935 | €1,659 | +€724 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €16,432 | €24,858 | +€8,425 | +51.3% |
| Income taxes | 67/77 | €6,098 | €8,146 | +€2,048 | +33.6% |
| Profit (loss) for the period | 9904 | €10,334 | €16,712 | +€6,378 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,334 | €16,712 | +€6,378 | +61.7% |
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 30 September 2026 via checked.be.