ROJIN: 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.
ROJIN
Largest movements
- Cash +€69,575
up €69,575 (+318.7%), from €21,828 to €91,403
mainly Tax, wage and social debts (+€80,841) and Depreciation (+€33,788)
- Receivables within one year +€41,513
up €41,513 (+44.6%), from €93,068 to €134,581
of which Trade receivables: +€38,450
- Tangible fixed assets -€16,580
down €16,580 (-23.7%), from €70,048 to €53,468
of which Plant, machinery and equipment: -€10,302
- Tax, wage and social debts +€80,841
up €80,841 (+169.5%), from €47,702 to €128,544
of which Remuneration and social security: +€60,175
- Profit (loss) carried forward +€31,832
up €31,832 (+42.7%), from -€74,557 to -€42,724
- Trade debts -€18,316
no longer reported in 2024 (was €18,316)
- Staff costs +€78,071
up €78,071 (+115.6%), from €67,544 to €145,615
- Gross operating margin +€66,574
up €66,574 (+43.0%), from €154,675 to €221,249
- Taxes -€11,198
no longer reported in 2024 (was €11,198)
- Financial income -€3,538
no longer reported in 2024 (was €3,538)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,715 | €338,073 | +€94,358 | +38.7% |
| Fixed assets | 21/28 | €101,034 | €84,304 | -€16,730 | -16.6% |
| Intangible fixed assets | 21 | €986 | €836 | -€150 | -15.2% |
| Tangible fixed assets | 22/27 | €70,048 | €53,468 | -€16,580 | -23.7% |
| Plant, machinery and equipment | 23 | €43,400 | €33,098 | -€10,302 | -23.7% |
| Furniture and vehicles | 24 | €13,879 | €13,145 | -€734 | -5.3% |
| Other tangible fixed assets | 26 | €12,768 | €7,224 | -€5,544 | -43.4% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €142,681 | €253,769 | +€111,088 | +77.9% |
| Stocks and contracts in progress | 3 | €12,975 | €12,975 | = | 0.0% |
| Stocks | 30/36 | €12,975 | €12,975 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,068 | €134,581 | +€41,513 | +44.6% |
| Trade receivables | 40 | - | €38,450 | +€38,450 | |
| Other amounts receivable | 41 | €93,068 | €96,130 | +€3,063 | +3.3% |
| Cash at bank and in hand | 54/58 | €21,828 | €91,403 | +€69,575 | +318.7% |
| Deferred charges and accrued income | 490/1 | €14,810 | €14,810 | = | 0.0% |
| Total equity and liabilities | 10/49 | €243,715 | €338,073 | +€94,358 | +38.7% |
| Equity | 10/15 | -€55,957 | -€24,124 | +€31,832 | +56.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,557 | -€42,724 | +€31,832 | +42.7% |
| Amounts payable | 17/49 | €299,671 | €362,197 | +€62,526 | +20.9% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €99,671 | €162,197 | +€62,526 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €18,316 | - | -€18,316 | |
| Suppliers | 440/4 | €18,316 | - | -€18,316 | |
| Taxes, remuneration and social security | 45 | €47,702 | €128,544 | +€80,841 | +169.5% |
| Taxes | 450/3 | €16,771 | €37,437 | +€20,666 | +123.2% |
| Remuneration and social security | 454/9 | €30,932 | €91,107 | +€60,175 | +194.5% |
| Other amounts payable | 47/48 | €31,653 | €31,653 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €67,544 | €145,615 | +€78,071 | +115.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,147 | €33,788 | +€1,640 | +5.1% |
| Other operating charges | 640/8 | €5,587 | €6,260 | +€672 | +12.0% |
| Gross operating margin | 9900 | €154,675 | €221,249 | +€66,574 | +43.0% |
| Operating profit (loss) | 9901 | €49,397 | €35,587 | -€13,810 | -28.0% |
| Financial income | 75/76B | €3,538 | - | -€3,538 | |
| Recurring financial income | 75 | €3,538 | - | -€3,538 | |
| Financial charges | 65/66B | €3,867 | €3,755 | -€113 | -2.9% |
| Recurring financial charges | 65 | €3,867 | €3,755 | -€113 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €49,068 | €31,832 | -€17,236 | -35.1% |
| Income taxes | 67/77 | €11,198 | - | -€11,198 | |
| Profit (loss) for the period | 9904 | €37,870 | €31,832 | -€6,038 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,870 | €31,832 | -€6,038 | -15.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.