RoJa: 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.
RoJa
Largest movements
- Cash +€332,084
up €332,084 (+3173.5%), from €10,464 to €342,548
mainly Investment in fixed assets (net) (+€248,837) and Debts after one year (+€83,557)
- Tangible fixed assets -€249,156
down €249,156 (-99.7%), from €249,916 to €760
of which Land and buildings: -€248,837
- Stocks and contracts -€28,654
down €28,654 (-7.7%), from €373,777 to €345,122
- Debts after one year +€83,557
up €83,557 (+29.0%), from €288,443 to €372,000
- Profit (loss) carried forward -€35,609
down €35,609 (-50.8%), from -€70,065 to -€105,674
- Trade debts +€10,778
up €10,778 (+244.4%), from €4,409 to €15,188
- Gross operating margin +€11,535
up €11,535 (+51.7%), from -€22,308 to -€10,774
- Financial charges -€5,545
down €5,545 (-19.6%), from €28,339 to €22,794
- Other operating charges -€4,817
down €4,817 (-73.7%), from €6,539 to €1,722
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 | €635,903 | €696,168 | +€60,265 | +9.5% |
| Fixed assets | 21/28 | €249,916 | €760 | -€249,156 | -99.7% |
| Tangible fixed assets | 22/27 | €249,916 | €760 | -€249,156 | -99.7% |
| Land and buildings | 22 | €248,837 | - | -€248,837 | |
| Plant, machinery and equipment | 23 | €1,079 | €760 | -€319 | -29.6% |
| Current assets | 29/58 | €385,986 | €695,408 | +€309,421 | +80.2% |
| Stocks and contracts in progress | 3 | €373,777 | €345,122 | -€28,654 | -7.7% |
| Stocks | 30/36 | €373,777 | €345,122 | -€28,654 | -7.7% |
| Amounts receivable within one year | 40/41 | €1,746 | €7,738 | +€5,992 | +343.3% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €1,746 | €2,738 | +€992 | +56.8% |
| Cash at bank and in hand | 54/58 | €10,464 | €342,548 | +€332,084 | +3173.5% |
| Total equity and liabilities | 10/49 | €635,903 | €696,168 | +€60,265 | +9.5% |
| Equity | 10/15 | -€55,065 | -€90,674 | -€35,609 | -64.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,065 | -€105,674 | -€35,609 | -50.8% |
| Amounts payable | 17/49 | €690,968 | €786,842 | +€95,874 | +13.9% |
| Amounts payable after more than one year | 17 | €288,443 | €372,000 | +€83,557 | +29.0% |
| Financial debts | 170/4 | €288,443 | €372,000 | +€83,557 | +29.0% |
| Amounts payable within one year | 42/48 | €402,525 | €414,842 | +€12,317 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €265,500 | €265,500 | = | 0.0% |
| Trade debts | 44 | €4,409 | €15,188 | +€10,778 | +244.4% |
| Suppliers | 440/4 | €4,409 | €15,188 | +€10,778 | +244.4% |
| Taxes, remuneration and social security | 45 | €17,921 | €20,459 | +€2,538 | +14.2% |
| Taxes | 450/3 | €17,921 | €20,459 | +€2,538 | +14.2% |
| Other amounts payable | 47/48 | €114,695 | €113,695 | -€1,000 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €319 | = | 0.0% |
| Other operating charges | 640/8 | €6,539 | €1,722 | -€4,817 | -73.7% |
| Gross operating margin | 9900 | -€22,308 | -€10,774 | +€11,535 | +51.7% |
| Operating profit (loss) | 9901 | -€29,167 | -€12,814 | +€16,352 | +56.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €28,339 | €22,794 | -€5,545 | -19.6% |
| Recurring financial charges | 65 | €28,339 | €22,794 | -€5,545 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€57,505 | -€35,609 | +€21,897 | +38.1% |
| Profit (loss) for the period | 9904 | -€57,505 | -€35,609 | +€21,897 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,505 | -€35,609 | +€21,897 | +38.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.