ROJDEM: 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.
ROJDEM
Largest movements
- Cash +€12,530
up €12,530 (+64.0%), from €19,580 to €32,110
mainly Net result for the year (+€26,393) and Depreciation (+€1,495)
- Tangible fixed assets +€2,505
up €2,505 (+109.2%), from €2,294 to €4,799
- Receivables within one year +€2,399
up €2,399 (+24.1%), from €9,966 to €12,365
of which Other amounts receivable: +€2,755
- Profit (loss) carried forward +€26,393
up €26,393, from -€2,578 to €23,815
- Tax, wage and social debts -€5,343
down €5,343 (-52.1%), from €10,259 to €4,916
of which Remuneration and social security: -€5,940
- Trade debts -€1,914
down €1,914 (-47.2%), from €4,051 to €2,138
- Other debts -€1,702
no longer reported in 2025 (was €1,702)
- Staff costs -€38,260
down €38,260 (-63.5%), from €60,239 to €21,980
- Financial charges +€2,258
up €2,258 (+134.7%), from €1,676 to €3,933
- Gross operating margin -€2,156
down €2,156 (-3.8%), from €57,055 to €54,899
- Taxes +€1,000
new in 2025: €1,000
- Depreciation -€810
down €810 (-35.1%), from €2,305 to €1,495
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 | €33,895 | €51,329 | +€17,434 | +51.4% |
| Fixed assets | 21/28 | €2,294 | €4,799 | +€2,505 | +109.2% |
| Tangible fixed assets | 22/27 | €2,294 | €4,799 | +€2,505 | +109.2% |
| Furniture and vehicles | 24 | €2,294 | €4,799 | +€2,505 | +109.2% |
| Current assets | 29/58 | €31,601 | €46,530 | +€14,929 | +47.2% |
| Stocks and contracts in progress | 3 | €2,056 | €2,056 | = | 0.0% |
| Stocks | 30/36 | €2,056 | €2,056 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,966 | €12,365 | +€2,399 | +24.1% |
| Trade receivables | 40 | €4,634 | €4,278 | -€356 | -7.7% |
| Other amounts receivable | 41 | €5,332 | €8,087 | +€2,755 | +51.7% |
| Cash at bank and in hand | 54/58 | €19,580 | €32,110 | +€12,530 | +64.0% |
| Total equity and liabilities | 10/49 | €33,895 | €51,329 | +€17,434 | +51.4% |
| Equity | 10/15 | €17,882 | €44,275 | +€26,393 | +147.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,578 | €23,815 | +€26,393 | |
| Amounts payable | 17/49 | €16,013 | €7,054 | -€8,959 | -55.9% |
| Amounts payable within one year | 42/48 | €16,013 | €7,054 | -€8,959 | -55.9% |
| Trade debts | 44 | €4,051 | €2,138 | -€1,914 | -47.2% |
| Suppliers | 440/4 | €4,051 | €2,138 | -€1,914 | -47.2% |
| Taxes, remuneration and social security | 45 | €10,259 | €4,916 | -€5,343 | -52.1% |
| Taxes | 450/3 | - | €597 | +€597 | |
| Remuneration and social security | 454/9 | €10,259 | €4,320 | -€5,940 | -57.9% |
| Other amounts payable | 47/48 | €1,702 | - | -€1,702 | |
| Remuneration, social security and pensions | 62 | €60,239 | €21,980 | -€38,260 | -63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,305 | €1,495 | -€810 | -35.1% |
| Other operating charges | 640/8 | €2,918 | €3,504 | +€586 | +20.1% |
| Gross operating margin | 9900 | €57,055 | €54,899 | -€2,156 | -3.8% |
| Operating profit (loss) | 9901 | -€8,407 | €27,921 | +€36,328 | |
| Financial income | 75/76B | €3,247 | €3,405 | +€159 | +4.9% |
| Recurring financial income | 75 | €3,247 | €3,405 | +€159 | +4.9% |
| Financial charges | 65/66B | €1,676 | €3,933 | +€2,258 | +134.7% |
| Recurring financial charges | 65 | €1,676 | €3,933 | +€2,258 | +134.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,836 | €27,393 | +€34,229 | |
| Income taxes | 67/77 | - | €1,000 | +€1,000 | |
| Profit (loss) for the period | 9904 | -€6,836 | €26,393 | +€33,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,836 | €26,393 | +€33,229 |
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 8 October 2026 via checked.be.