ROJ Technics: 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.
ROJ Technics
Largest movements
- Cash -€2,532
down €2,532 (-5.8%), from €43,712 to €41,180
mainly Investment in fixed assets (net) (-€7,794) and Trade debts (-€3,445)
- Receivables within one year -€2,445
down €2,445 (-7.5%), from €32,720 to €30,275
of which Other amounts receivable: -€2,993
- Trade debts -€3,445
down €3,445 (-11.0%), from €31,240 to €27,795
- Other debts -€2,421
down €2,421 (-37.8%), from €6,401 to €3,980
- Reserves +€1,322
up €1,322 (+3.4%), from €38,453 to €39,775
- Turnover +€218,085
new in 2025: €218,085
- Purchases and services +€207,340
new in 2025: €207,340
- Gross operating margin -€48,144
down €48,144 (-81.8%), from €58,889 to €10,744
- Taxes -€14,113
down €14,113 (-94.5%), from €14,933 to €820
- Depreciation +€2,776
up €2,776 (+55.8%), from €4,971 to €7,747
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 | €96,075 | €91,499 | -€4,576 | -4.8% |
| Fixed assets | 21/28 | €18,668 | €18,716 | +€47 | +0.3% |
| Tangible fixed assets | 22/27 | €18,668 | €18,716 | +€47 | +0.3% |
| Plant, machinery and equipment | 23 | €2,918 | €3,731 | +€813 | +27.9% |
| Furniture and vehicles | 24 | €15,750 | €14,984 | -€766 | -4.9% |
| Current assets | 29/58 | €77,407 | €72,784 | -€4,623 | -6.0% |
| Amounts receivable within one year | 40/41 | €32,720 | €30,275 | -€2,445 | -7.5% |
| Trade receivables | 40 | €27,889 | €28,437 | +€549 | +2.0% |
| Other amounts receivable | 41 | €4,831 | €1,838 | -€2,993 | -62.0% |
| Cash at bank and in hand | 54/58 | €43,712 | €41,180 | -€2,532 | -5.8% |
| Deferred charges and accrued income | 490/1 | €975 | €1,329 | +€353 | +36.2% |
| Total equity and liabilities | 10/49 | €96,075 | €91,499 | -€4,576 | -4.8% |
| Equity | 10/15 | €42,453 | €43,775 | +€1,322 | +3.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €38,453 | €39,775 | +€1,322 | +3.4% |
| Distributable reserves | 133 | €38,453 | €39,775 | +€1,322 | +3.4% |
| Amounts payable | 17/49 | €53,622 | €47,724 | -€5,898 | -11.0% |
| Amounts payable within one year | 42/48 | €53,622 | €47,724 | -€5,898 | -11.0% |
| Trade debts | 44 | €31,240 | €27,795 | -€3,445 | -11.0% |
| Suppliers | 440/4 | €31,240 | €27,795 | -€3,445 | -11.0% |
| Taxes, remuneration and social security | 45 | €15,982 | €15,950 | -€32 | -0.2% |
| Taxes | 450/3 | €15,982 | €15,950 | -€32 | -0.2% |
| Other amounts payable | 47/48 | €6,401 | €3,980 | -€2,421 | -37.8% |
| Turnover | 70 | - | €218,085 | +€218,085 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €207,340 | +€207,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,971 | €7,747 | +€2,776 | +55.8% |
| Other operating charges | 640/8 | €534 | €686 | +€153 | +28.6% |
| Gross operating margin | 9900 | €58,889 | €10,744 | -€48,144 | -81.8% |
| Operating profit (loss) | 9901 | €53,384 | €2,311 | -€51,073 | -95.7% |
| Financial income | 75/76B | €2 | €26 | +€24 | +1,085% |
| Recurring financial income | 75 | €2 | €26 | +€24 | +1,085% |
| Financial charges | 65/66B | €0 | €195 | +€195 | +1,954,800% |
| Recurring financial charges | 65 | €0 | €195 | +€195 | +1,954,800% |
| Profit (loss) for the period before taxes | 9903 | €53,386 | €2,142 | -€51,244 | -96.0% |
| Income taxes | 67/77 | €14,933 | €820 | -€14,113 | -94.5% |
| Profit (loss) for the period | 9904 | €38,453 | €1,322 | -€37,131 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,453 | €1,322 | -€37,131 | -96.6% |
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 24 October 2026 via checked.be.