ROOD AANNEMINGEN: 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.
ROOD AANNEMINGEN
Largest movements
- Stocks and contracts +€20,502
up €20,502 (+15.7%), from €130,646 to €151,148
- Tangible fixed assets -€6,563
down €6,563 (-35.1%), from €18,679 to €12,116
of which Furniture and vehicles: -€3,642
- Cash -€2,638
down €2,638 (-62.7%), from €4,209 to €1,571
mainly Debts after one year (-€36,000) and Stocks and contracts (-€20,502)
- Debts after one year -€36,000
no longer reported in 2025 (was €36,000)
- Reserves +€24,191
up €24,191 (+138%), from €17,515 to €41,707
- Other debts +€14,951
up €14,951 (+153%), from €9,784 to €24,735
- Tax, wage and social debts +€4,819
new in 2025: €4,819
- Short-term financial debts +€2,500
up €2,500 (+2.6%), from €97,500 to €100,000
- Gross operating margin +€33,547
up €33,547 (+177%), from €18,965 to €52,512
- Taxes +€11,819
new in 2025: €11,819
- Financial charges -€2,282
down €2,282 (-26.5%), from €8,620 to €6,338
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.
Derived cash bridge
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 | €163,148 | €174,456 | +€11,308 | +6.9% |
| Fixed assets | 21/28 | €19,829 | €13,266 | -€6,563 | -33.1% |
| Tangible fixed assets | 22/27 | €18,679 | €12,116 | -€6,563 | -35.1% |
| Plant, machinery and equipment | 23 | €11,374 | €8,453 | -€2,921 | -25.7% |
| Furniture and vehicles | 24 | €7,305 | €3,664 | -€3,642 | -49.8% |
| Financial fixed assets | 28 | €1,150 | €1,150 | = | 0.0% |
| Current assets | 29/58 | €143,319 | €161,190 | +€17,871 | +12.5% |
| Stocks and contracts in progress | 3 | €130,646 | €151,148 | +€20,502 | +15.7% |
| Stocks | 30/36 | €130,646 | €151,148 | +€20,502 | +15.7% |
| Amounts receivable within one year | 40/41 | €8,013 | €8,471 | +€457 | +5.7% |
| Trade receivables | 40 | €3,710 | €6,760 | +€3,050 | +82.2% |
| Other amounts receivable | 41 | €4,303 | €1,710 | -€2,593 | -60.3% |
| Cash at bank and in hand | 54/58 | €4,209 | €1,571 | -€2,638 | -62.7% |
| Deferred charges and accrued income | 490/1 | €450 | - | -€450 | |
| Total equity and liabilities | 10/49 | €163,148 | €174,456 | +€11,308 | +6.9% |
| Equity | 10/15 | €18,515 | €42,707 | +€24,191 | +131% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,515 | €41,707 | +€24,191 | +138% |
| Distributable reserves | 133 | €17,515 | €41,707 | +€24,191 | +138% |
| Amounts payable | 17/49 | €144,633 | €131,750 | -€12,884 | -8.9% |
| Amounts payable after more than one year | 17 | €36,000 | - | -€36,000 | |
| Financial debts | 170/4 | €36,000 | - | -€36,000 | |
| Amounts payable within one year | 42/48 | €108,633 | €130,697 | +€22,064 | +20.3% |
| Financial debts | 43 | €97,500 | €100,000 | +€2,500 | +2.6% |
| Credit institutions | 430/8 | €97,500 | €100,000 | +€2,500 | +2.6% |
| Trade debts | 44 | €1,349 | €1,143 | -€206 | -15.3% |
| Suppliers | 440/4 | €1,349 | €1,143 | -€206 | -15.3% |
| Taxes, remuneration and social security | 45 | - | €4,819 | +€4,819 | |
| Taxes | 450/3 | - | €4,819 | +€4,819 | |
| Other amounts payable | 47/48 | €9,784 | €24,735 | +€14,951 | +153% |
| Accrued charges and deferred income | 492/3 | - | €1,053 | +€1,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,562 | €7,554 | -€8 | -0.1% |
| Other operating charges | 640/8 | €3,000 | €2,610 | -€390 | -13.0% |
| Gross operating margin | 9900 | €18,965 | €52,512 | +€33,547 | +177% |
| Operating profit (loss) | 9901 | €8,404 | €42,349 | +€33,944 | +404% |
| Financial income | 75/76B | €236 | €0 | -€236 | -100.0% |
| Recurring financial income | 75 | €236 | €0 | -€236 | -100.0% |
| Financial charges | 65/66B | €8,620 | €6,338 | -€2,282 | -26.5% |
| Recurring financial charges | 65 | €8,620 | €6,338 | -€2,282 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €20 | €36,011 | +€35,991 | +180,494% |
| Income taxes | 67/77 | - | €11,819 | +€11,819 | |
| Profit (loss) for the period | 9904 | €20 | €24,191 | +€24,172 | +121,221% |
| Profit (loss) for the period to be appropriated | 9905 | €20 | €24,191 | +€24,172 | +121,221% |
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 25 October 2026 via checked.be.