ROODIMMO: 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.
What changed
ROODIMMO
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€24,900
2023 · €1.2m-€1.2m
Equity
€3.2m
2023 · €3.2m-€24,900
Cash
€10,056
2023 · €109,993-€99,937
Balance sheet total
€5.7m
2023 · €5.9m-€189,232
Largest movements
Assets
- Tangible fixed assets -€151,362
down €151,362 (-3.3%), from €4.6m to €4.4m
of which Land and buildings: -€129,762
- Cash -€99,937
down €99,937 (-90.9%), from €109,993 to €10,056
mainly Debts after one year (-€127,034) and Investment in fixed assets (net) (-€61,890)
- Receivables within one year +€60,410
up €60,410 (+5.0%), from €1.2m to €1.3m
Equity and liabilities
- Debts after one year -€127,034
down €127,034 (-9.4%), from €1.4m to €1.2m
Income statement
- Gross operating margin -€1.6m
down €1.6m (-87.4%), from €1.9m to €237,342
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.
Result 2023
€1.2m
Gross operating margin
-€1.6m
Depreciation
-€5,086
Other operating charges
+€1,019
Other operating items
+€25,589
Financial income
+€18,143
Financial charges
+€542
Taxes
+€676
Deferred taxes and other
+€401,888
Result 2024
-€24,900
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€105,615
Investment
-€61,890
Financing
-€143,663
Cash 2023
€109,993
From operations (derived)
+€105,615
Net result for the year
-€24,900
Depreciation
+€213,252
Receivables within one year
-€60,410
Deferred charges and accrued income
-€1,658
Trade debts
-€31,947
Tax, wage and social debts
-€15,947
Other debts
+€24,874
Accrued charges and deferred income
+€2,350
Investment (derived)
-€61,890
Investment in fixed assets (net)
-€61,890
Financing
-€143,663
Debts after one year
-€127,034
Current portion of long-term debt
-€16,629
Cash 2024
€10,056
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,893,856 | €5,704,624 | -€189,232 | -3.2% |
| Fixed assets | 21/28 | €4,559,182 | €4,407,820 | -€151,362 | -3.3% |
| Tangible fixed assets | 22/27 | €4,552,994 | €4,401,632 | -€151,362 | -3.3% |
| Land and buildings | 22 | €4,475,002 | €4,345,240 | -€129,762 | -2.9% |
| Plant, machinery and equipment | 23 | €4,280 | €3,362 | -€918 | -21.4% |
| Furniture and vehicles | 24 | €73,712 | €53,029 | -€20,683 | -28.1% |
| Financial fixed assets | 28 | €6,188 | €6,188 | = | 0.0% |
| Current assets | 29/58 | €1,334,674 | €1,296,804 | -€37,869 | -2.8% |
| Amounts receivable within one year | 40/41 | €1,218,957 | €1,279,367 | +€60,410 | +5.0% |
| Other amounts receivable | 41 | €1,218,957 | €1,279,367 | +€60,410 | +5.0% |
| Cash at bank and in hand | 54/58 | €109,993 | €10,056 | -€99,937 | -90.9% |
| Deferred charges and accrued income | 490/1 | €5,724 | €7,382 | +€1,658 | +29.0% |
| Total equity and liabilities | 10/49 | €5,893,856 | €5,704,624 | -€189,232 | -3.2% |
| Equity | 10/15 | €3,244,388 | €3,219,487 | -€24,900 | -0.8% |
| Contributions | 10/11 | €842,838 | €842,838 | = | 0.0% |
| Capital | 10 | €842,838 | €842,838 | = | 0.0% |
| Issued capital | 100 | €842,838 | €842,838 | = | 0.0% |
| Revaluation surpluses | 12 | €1,201,446 | €1,201,446 | = | 0.0% |
| Reserves | 13 | €1,210,400 | €1,210,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,736 | €4,736 | = | 0.0% |
| Legal reserve | 130 | €4,736 | €4,736 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,205,664 | €1,205,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,297 | -€35,197 | -€24,900 | -242% |
| Provisions and deferred taxes | 16 | €401,888 | €401,888 | = | 0.0% |
| Deferred taxes | 168 | €401,888 | €401,888 | = | 0.0% |
| Amounts payable | 17/49 | €2,247,580 | €2,083,248 | -€164,331 | -7.3% |
| Amounts payable after more than one year | 17 | €1,350,925 | €1,223,891 | -€127,034 | -9.4% |
| Financial debts | 170/4 | €1,350,925 | €1,223,891 | -€127,034 | -9.4% |
| Amounts payable within one year | 42/48 | €893,564 | €853,916 | -€39,648 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €145,978 | €129,350 | -€16,629 | -11.4% |
| Trade debts | 44 | €50,215 | €18,269 | -€31,947 | -63.6% |
| Suppliers | 440/4 | €50,215 | €18,269 | -€31,947 | -63.6% |
| Taxes, remuneration and social security | 45 | €18,930 | €2,984 | -€15,947 | -84.2% |
| Taxes | 450/3 | €18,930 | €2,984 | -€15,947 | -84.2% |
| Other amounts payable | 47/48 | €678,440 | €703,314 | +€24,874 | +3.7% |
| Accrued charges and deferred income | 492/3 | €3,091 | €5,441 | +€2,350 | +76.1% |
| Non-recurring operating income | 76A | €230 | €519 | +€289 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208,166 | €213,252 | +€5,086 | +2.4% |
| Other operating charges | 640/8 | €83,070 | €82,051 | -€1,019 | -1.2% |
| Non-recurring operating charges | 66A | €26,572 | €983 | -€25,589 | -96.3% |
| Gross operating margin | 9900 | €1,882,466 | €237,342 | -€1.6m | -87.4% |
| Operating profit (loss) | 9901 | €1,564,659 | -€58,944 | -€1.6m | |
| Financial income | 75/76B | €42,267 | €60,410 | +€18,143 | +42.9% |
| Recurring financial income | 75 | €42,267 | €60,410 | +€18,143 | +42.9% |
| Non-recurring financial income | 76B | €42,267 | - | -€42,267 | |
| Financial charges | 65/66B | €24,924 | €24,383 | -€542 | -2.2% |
| Recurring financial charges | 65 | €24,924 | €24,383 | -€542 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €1,582,002 | -€22,916 | -€1.6m | |
| Transfer to deferred taxes | 680 | €401,888 | - | -€401,888 | |
| Income taxes | 67/77 | €2,659 | €1,984 | -€676 | -25.4% |
| Profit (loss) for the period | 9904 | €1,177,454 | -€24,900 | -€1.2m | |
| Transfer to tax-exempt reserves | 689 | €1,205,664 | - | -€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,210 | -€24,900 | +€3,310 | +11.7% |
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 15 October 2026 via checked.be.