ROJ.TEX: 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.
ROJ.TEX
Largest movements
- Stocks and contracts -€34,500
down €34,500 (-36.3%), from €95,000 to €60,500
- Receivables within one year +€8,942
up €8,942 (+101.2%), from €8,837 to €17,779
- Cash -€3,377
down €3,377 (-53.1%), from €6,364 to €2,987
mainly Trade debts (-€54,116) and Receivables within one year (-€8,942)
- Trade debts -€54,116
down €54,116 (-60.4%), from €89,590 to €35,474
- Tax, wage and social debts +€12,932
up €12,932 (+58.1%), from €22,244 to €35,176
of which Remuneration and social security: +€7,994
- Profit (loss) carried forward +€7,600
up €7,600 (+50.6%), from -€15,033 to -€7,433
- Other debts +€4,650
new in 2025: €4,650
- Gross operating margin +€9,793
up €9,793 (+23.8%), from €41,080 to €50,873
- Staff costs +€3,688
up €3,688 (+9.9%), from €37,388 to €41,076
- Financial charges +€702
up €702 (+65.3%), from €1,075 to €1,778
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 | €115,401 | €86,466 | -€28,935 | -25.1% |
| Fixed assets | 21/28 | €5,200 | €5,200 | = | 0.0% |
| Financial fixed assets | 28 | €5,200 | €5,200 | = | 0.0% |
| Current assets | 29/58 | €110,201 | €81,266 | -€28,935 | -26.3% |
| Stocks and contracts in progress | 3 | €95,000 | €60,500 | -€34,500 | -36.3% |
| Stocks | 30/36 | €95,000 | €60,500 | -€34,500 | -36.3% |
| Amounts receivable within one year | 40/41 | €8,837 | €17,779 | +€8,942 | +101.2% |
| Trade receivables | 40 | €8,837 | €17,779 | +€8,942 | +101.2% |
| Cash at bank and in hand | 54/58 | €6,364 | €2,987 | -€3,377 | -53.1% |
| Total equity and liabilities | 10/49 | €115,401 | €86,466 | -€28,935 | -25.1% |
| Equity | 10/15 | €3,567 | €11,167 | +€7,600 | +213.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,033 | -€7,433 | +€7,600 | +50.6% |
| Amounts payable | 17/49 | €111,834 | €75,299 | -€36,535 | -32.7% |
| Amounts payable within one year | 42/48 | €111,834 | €75,299 | -€36,535 | -32.7% |
| Trade debts | 44 | €89,590 | €35,474 | -€54,116 | -60.4% |
| Suppliers | 440/4 | €89,590 | €35,474 | -€54,116 | -60.4% |
| Taxes, remuneration and social security | 45 | €22,244 | €35,176 | +€12,932 | +58.1% |
| Taxes | 450/3 | €17,098 | €22,036 | +€4,938 | +28.9% |
| Remuneration and social security | 454/9 | €5,146 | €13,139 | +€7,994 | +155.3% |
| Other amounts payable | 47/48 | - | €4,650 | +€4,650 | |
| Remuneration, social security and pensions | 62 | €37,388 | €41,076 | +€3,688 | +9.9% |
| Other operating charges | 640/8 | - | €420 | +€420 | |
| Gross operating margin | 9900 | €41,080 | €50,873 | +€9,793 | +23.8% |
| Operating profit (loss) | 9901 | €3,692 | €9,377 | +€5,686 | +154.0% |
| Financial charges | 65/66B | €1,075 | €1,778 | +€702 | +65.3% |
| Recurring financial charges | 65 | €1,075 | €1,778 | +€702 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €2,616 | €7,600 | +€4,984 | +190.5% |
| Profit (loss) for the period | 9904 | €2,616 | €7,600 | +€4,984 | +190.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,616 | €7,600 | +€4,984 | +190.5% |
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 5 October 2026 via checked.be.