ROJUMA: 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.
ROJUMA
Largest movements
- Current investments +€58,000
new in 2025: €58,000
- Receivables within one year -€48,143
down €48,143 (-39.1%), from €123,218 to €75,075
of which Other amounts receivable: -€38,264
- Cash +€17,006
new in 2025: €17,006
mainly Receivables within one year (+€48,143) and Accrued charges and deferred income (+€22,339)
- Receivables after one year -€15,000
down €15,000 (-13.2%), from €113,415 to €98,415
- Tangible fixed assets +€14,119
up €14,119 (+66.5%), from €21,225 to €35,345
of which Leasing and similar rights: +€13,903
- Reserves +€66,115
up €66,115 (+178.8%), from €36,968 to €103,083
of which Non-distributable reserves: +€58,000
- Profit (loss) carried forward -€58,000
down €58,000 (-70.1%), from €82,681 to €24,681
- Accrued charges and deferred income +€22,339
up €22,339 (+204.1%), from €10,943 to €33,282
- Debts after one year +€15,417
up €15,417 (+312.0%), from €4,941 to €20,359
- Tax, wage and social debts -€14,886
down €14,886 (-36.1%), from €41,239 to €26,353
of which Remuneration and social security: -€17,181
- Gross operating margin -€17,633
down €17,633 (-6.5%), from €272,612 to €254,979
- Staff costs -€14,860
down €14,860 (-7.1%), from €209,718 to €194,858
- Financial charges -€9,198
down €9,198 (-70.9%), from €12,970 to €3,772
- Taxes +€7,256
up €7,256 (+113.0%), from €6,421 to €13,677
- Depreciation -€4,553
down €4,553 (-18.8%), from €24,210 to €19,656
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 | €261,859 | €287,356 | +€25,497 | +9.7% |
| Fixed assets | 21/28 | €23,587 | €37,707 | +€14,119 | +59.9% |
| Tangible fixed assets | 22/27 | €21,225 | €35,345 | +€14,119 | +66.5% |
| Plant, machinery and equipment | 23 | €35 | - | -€35 | |
| Furniture and vehicles | 24 | €2,108 | €2,360 | +€251 | +11.9% |
| Leasing and similar rights | 25 | €19,082 | €32,985 | +€13,903 | +72.9% |
| Financial fixed assets | 28 | €2,362 | €2,362 | = | 0.0% |
| Current assets | 29/58 | €238,272 | €249,649 | +€11,378 | +4.8% |
| Amounts receivable after more than one year | 29 | €113,415 | €98,415 | -€15,000 | -13.2% |
| Other amounts receivable | 291 | €113,415 | €98,415 | -€15,000 | -13.2% |
| Amounts receivable within one year | 40/41 | €123,218 | €75,075 | -€48,143 | -39.1% |
| Trade receivables | 40 | €65,266 | €55,387 | -€9,879 | -15.1% |
| Other amounts receivable | 41 | €57,952 | €19,688 | -€38,264 | -66.0% |
| Current investments | 50/53 | - | €58,000 | +€58,000 | |
| Cash at bank and in hand | 54/58 | - | €17,006 | +€17,006 | |
| Deferred charges and accrued income | 490/1 | €1,638 | €1,153 | -€485 | -29.6% |
| Total equity and liabilities | 10/49 | €261,859 | €287,356 | +€25,497 | +9.7% |
| Equity | 10/15 | €120,649 | €128,764 | +€8,115 | +6.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,968 | €103,083 | +€66,115 | +178.8% |
| Non-distributable reserves | 130/1 | - | €58,000 | +€58,000 | |
| Own shares acquired | 1312 | - | €58,000 | +€58,000 | |
| Tax-exempt reserves | 132 | €7,673 | €7,673 | = | 0.0% |
| Distributable reserves | 133 | €29,294 | €37,410 | +€8,115 | +27.7% |
| Profit (loss) carried forward | 14 | €82,681 | €24,681 | -€58,000 | -70.1% |
| Amounts payable | 17/49 | €141,210 | €158,592 | +€17,381 | +12.3% |
| Amounts payable after more than one year | 17 | €4,941 | €20,359 | +€15,417 | +312.0% |
| Financial debts | 170/4 | €4,941 | €20,359 | +€15,417 | +312.0% |
| Amounts payable within one year | 42/48 | €125,326 | €104,951 | -€20,375 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €15,096 | €19,838 | +€4,742 | +31.4% |
| Financial debts | 43 | €8,420 | - | -€8,420 | |
| Credit institutions | 430/8 | €8,420 | - | -€8,420 | |
| Trade debts | 44 | €39,298 | €45,123 | +€5,825 | +14.8% |
| Suppliers | 440/4 | €39,298 | €45,123 | +€5,825 | +14.8% |
| Taxes, remuneration and social security | 45 | €41,239 | €26,353 | -€14,886 | -36.1% |
| Taxes | 450/3 | €4,085 | €6,380 | +€2,295 | +56.2% |
| Remuneration and social security | 454/9 | €37,154 | €19,973 | -€17,181 | -46.2% |
| Other amounts payable | 47/48 | €21,272 | €13,636 | -€7,636 | -35.9% |
| Accrued charges and deferred income | 492/3 | €10,943 | €33,282 | +€22,339 | +204.1% |
| Remuneration, social security and pensions | 62 | €209,718 | €194,858 | -€14,860 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,210 | €19,656 | -€4,553 | -18.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,472 | €3,668 | -€805 | -18.0% |
| Other operating charges | 640/8 | €2,363 | €2,174 | -€188 | -8.0% |
| Gross operating margin | 9900 | €272,612 | €254,979 | -€17,633 | -6.5% |
| Operating profit (loss) | 9901 | €31,849 | €34,622 | +€2,773 | +8.7% |
| Financial income | 75/76B | €5,824 | €4,578 | -€1,245 | -21.4% |
| Recurring financial income | 75 | €5,824 | €4,578 | -€1,245 | -21.4% |
| Financial charges | 65/66B | €12,970 | €3,772 | -€9,198 | -70.9% |
| Recurring financial charges | 65 | €12,970 | €3,772 | -€9,198 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €24,703 | €35,428 | +€10,726 | +43.4% |
| Income taxes | 67/77 | €6,421 | €13,677 | +€7,256 | +113.0% |
| Profit (loss) for the period | 9904 | €18,282 | €21,752 | +€3,470 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,282 | €21,752 | +€3,470 | +19.0% |
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 12 October 2026 via checked.be.