ROODLE: 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.
ROODLE
Largest movements
- Cash +€28,684
up €28,684 (+51.2%), from €55,971 to €84,655
mainly Net result for the year (+€16,820) and Depreciation (+€6,981)
- Tangible fixed assets -€6,981
down €6,981 (-28.2%), from €24,725 to €17,745
of which Plant, machinery and equipment: -€6,102
- Reserves +€16,820
up €16,820 (+18.1%), from €92,902 to €109,722
- Trade debts +€4,037
up €4,037 (+2379.5%), from €170 to €4,207
- Gross operating margin -€14,841
down €14,841 (-34.2%), from €43,364 to €28,523
- Depreciation +€3,882
up €3,882 (+125.3%), from €3,098 to €6,981
- Taxes -€3,452
down €3,452 (-42.8%), from €8,064 to €4,613
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 | €99,026 | €120,147 | +€21,122 | +21.3% |
| Fixed assets | 21/28 | €24,725 | €17,745 | -€6,981 | -28.2% |
| Tangible fixed assets | 22/27 | €24,725 | €17,745 | -€6,981 | -28.2% |
| Plant, machinery and equipment | 23 | €22,288 | €16,185 | -€6,102 | -27.4% |
| Furniture and vehicles | 24 | €2,437 | €1,559 | -€878 | -36.0% |
| Current assets | 29/58 | €74,301 | €102,403 | +€28,102 | +37.8% |
| Amounts receivable within one year | 40/41 | €17,838 | €16,835 | -€1,003 | -5.6% |
| Trade receivables | 40 | €11,824 | €9,790 | -€2,034 | -17.2% |
| Other amounts receivable | 41 | €6,014 | €7,045 | +€1,031 | +17.1% |
| Cash at bank and in hand | 54/58 | €55,971 | €84,655 | +€28,684 | +51.2% |
| Deferred charges and accrued income | 490/1 | €491 | €913 | +€422 | +86.0% |
| Total equity and liabilities | 10/49 | €99,026 | €120,147 | +€21,122 | +21.3% |
| Equity | 10/15 | €95,902 | €112,722 | +€16,820 | +17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €92,902 | €109,722 | +€16,820 | +18.1% |
| Distributable reserves | 133 | €92,902 | €109,722 | +€16,820 | +18.1% |
| Amounts payable | 17/49 | €3,124 | €7,425 | +€4,301 | +137.7% |
| Amounts payable within one year | 42/48 | €3,124 | €7,425 | +€4,301 | +137.7% |
| Trade debts | 44 | €170 | €4,207 | +€4,037 | +2379.5% |
| Suppliers | 440/4 | €170 | €4,207 | +€4,037 | +2379.5% |
| Taxes, remuneration and social security | 45 | €2,954 | €2,954 | = | 0.0% |
| Taxes | 450/3 | €1,200 | €1,200 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,754 | €1,754 | = | 0.0% |
| Other amounts payable | 47/48 | - | €264 | +€264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,098 | €6,981 | +€3,882 | +125.3% |
| Other operating charges | 640/8 | €46 | €46 | = | 0.0% |
| Gross operating margin | 9900 | €43,364 | €28,523 | -€14,841 | -34.2% |
| Operating profit (loss) | 9901 | €40,219 | €21,496 | -€18,723 | -46.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -62.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -62.5% |
| Financial charges | 65/66B | €70 | €63 | -€7 | -10.3% |
| Recurring financial charges | 65 | €70 | €63 | -€7 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €40,149 | €21,433 | -€18,716 | -46.6% |
| Income taxes | 67/77 | €8,064 | €4,613 | -€3,452 | -42.8% |
| Profit (loss) for the period | 9904 | €32,085 | €16,820 | -€15,264 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,085 | €16,820 | -€15,264 | -47.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.