ROOD: 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.
ROOD
Largest movements
- Receivables within one year -€23,884
down €23,884 (-60.6%), from €39,398 to €15,514
of which Other amounts receivable: -€17,548
- Cash -€14,369
down €14,369 (-37.4%), from €38,373 to €24,004
mainly Net result for the year (-€24,510) and Tax, wage and social debts (-€16,712)
- Tangible fixed assets +€11,489
up €11,489 (+149.6%), from €7,681 to €19,170
of which Other tangible fixed assets: +€12,917
- Stocks and contracts +€1,222
up €1,222 (+12.1%), from €10,114 to €11,336
- Reserves -€24,000
down €24,000 (-39.3%), from €61,000 to €37,000
- Tax, wage and social debts -€16,712
down €16,712 (-72.1%), from €23,169 to €6,457
of which Taxes: -€16,192
- Trade debts +€15,683
up €15,683 (+141.6%), from €11,073 to €26,756
- Gross operating margin -€112,510
down €112,510, from €89,248 to -€23,262
- Financial income +€20,811
new in 2025: €20,811
- Taxes -€19,903
down €19,903 (-99.7%), from €19,957 to €54
- Staff costs -€6,658
down €6,658 (-54.8%), from €12,143 to €5,485
- Depreciation -€2,900
down €2,900 (-50.0%), from €5,796 to €2,896
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 | €107,307 | €81,733 | -€25,574 | -23.8% |
| Fixed assets | 21/28 | €15,481 | €26,920 | +€11,439 | +73.9% |
| Tangible fixed assets | 22/27 | €7,681 | €19,170 | +€11,489 | +149.6% |
| Plant, machinery and equipment | 23 | €1,586 | €707 | -€879 | -55.4% |
| Furniture and vehicles | 24 | €2,151 | €1,602 | -€549 | -25.5% |
| Other tangible fixed assets | 26 | €3,944 | €16,861 | +€12,917 | +327.5% |
| Financial fixed assets | 28 | €7,800 | €7,750 | -€50 | -0.6% |
| Current assets | 29/58 | €91,826 | €54,813 | -€37,013 | -40.3% |
| Stocks and contracts in progress | 3 | €10,114 | €11,336 | +€1,222 | +12.1% |
| Stocks | 30/36 | €10,114 | €11,336 | +€1,222 | +12.1% |
| Amounts receivable within one year | 40/41 | €39,398 | €15,514 | -€23,884 | -60.6% |
| Trade receivables | 40 | €8,601 | €2,265 | -€6,336 | -73.7% |
| Other amounts receivable | 41 | €30,797 | €13,249 | -€17,548 | -57.0% |
| Cash at bank and in hand | 54/58 | €38,373 | €24,004 | -€14,369 | -37.4% |
| Deferred charges and accrued income | 490/1 | €3,941 | €3,959 | +€18 | +0.5% |
| Total equity and liabilities | 10/49 | €107,307 | €81,733 | -€25,574 | -23.8% |
| Equity | 10/15 | €68,000 | €43,490 | -€24,510 | -36.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,000 | €37,000 | -€24,000 | -39.3% |
| Distributable reserves | 133 | €61,000 | €37,000 | -€24,000 | -39.3% |
| Profit (loss) carried forward | 14 | €800 | €290 | -€510 | -63.8% |
| Amounts payable | 17/49 | €39,307 | €38,243 | -€1,064 | -2.7% |
| Amounts payable within one year | 42/48 | €39,307 | €38,243 | -€1,064 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €5,065 | €5,030 | -€35 | -0.7% |
| Trade debts | 44 | €11,073 | €26,756 | +€15,683 | +141.6% |
| Suppliers | 440/4 | €11,073 | €26,756 | +€15,683 | +141.6% |
| Taxes, remuneration and social security | 45 | €23,169 | €6,457 | -€16,712 | -72.1% |
| Taxes | 450/3 | €22,299 | €6,107 | -€16,192 | -72.6% |
| Remuneration and social security | 454/9 | €870 | €350 | -€520 | -59.8% |
| Remuneration, social security and pensions | 62 | €12,143 | €5,485 | -€6,658 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,796 | €2,896 | -€2,900 | -50.0% |
| Other operating charges | 640/8 | €5,467 | €6,018 | +€551 | +10.1% |
| Gross operating margin | 9900 | €89,248 | -€23,262 | -€112,510 | |
| Operating profit (loss) | 9901 | €65,842 | -€37,661 | -€103,503 | |
| Financial income | 75/76B | - | €20,811 | +€20,811 | |
| Recurring financial income | 75 | - | €20,811 | +€20,811 | |
| Financial charges | 65/66B | €8,439 | €7,606 | -€833 | -9.9% |
| Recurring financial charges | 65 | €8,439 | €7,606 | -€833 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €57,403 | -€24,456 | -€81,859 | |
| Income taxes | 67/77 | €19,957 | €54 | -€19,903 | -99.7% |
| Profit (loss) for the period | 9904 | €37,446 | -€24,510 | -€61,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,446 | -€24,510 | -€61,956 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.