ROOP RAI: what changed
ROOP RAI
Largest movements
- Receivables within one year -€49,467
no longer reported in 2025 (was €49,467)
- Stocks and contracts +€6,000
up €6,000 (+12.5%), from €47,880 to €53,880
- Tangible fixed assets +€3,340
up €3,340 (+98.5%), from €3,390 to €6,730
of which Land and buildings: +€3,400
- Cash -€3,271
down €3,271 (-94.6%), from €3,458 to €187
mainly Other debts (-€52,629) and Stocks and contracts (-€6,000)
- Other debts -€52,629
down €52,629 (-76.5%), from €68,828 to €16,199
- Tax, wage and social debts +€5,179
up €5,179 (+71.2%), from €7,279 to €12,458
of which Taxes: +€4,899
- Trade debts +€4,888
up €4,888 (+76.3%), from €6,410 to €11,298
- Gross operating margin +€3,248
up €3,248 (+21.1%), from €15,363 to €18,611
- Staff costs +€3,217
up €3,217 (+34.3%), from €9,376 to €12,593
- Financial charges +€540
up €540 (+22.3%), from €2,423 to €2,962
- Depreciation -€412
down €412 (-16.7%), from €2,471 to €2,059
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,969 | €62,602 | -€42,367 | -40.4% |
| Fixed assets | 21/28 | €3,390 | €6,730 | +€3,340 | +98.5% |
| Tangible fixed assets | 22/27 | €3,390 | €6,730 | +€3,340 | +98.5% |
| Land and buildings | 22 | - | €3,400 | +€3,400 | |
| Plant, machinery and equipment | 23 | €3,086 | €3,329 | +€243 | +7.9% |
| Furniture and vehicles | 24 | €303 | - | -€303 | |
| Current assets | 29/58 | €101,579 | €55,872 | -€45,707 | -45.0% |
| Stocks and contracts in progress | 3 | €47,880 | €53,880 | +€6,000 | +12.5% |
| Stocks | 30/36 | €47,880 | €53,880 | +€6,000 | +12.5% |
| Amounts receivable within one year | 40/41 | €49,467 | - | -€49,467 | |
| Trade receivables | 40 | €49,467 | - | -€49,467 | |
| Cash at bank and in hand | 54/58 | €3,458 | €187 | -€3,271 | -94.6% |
| Deferred charges and accrued income | 490/1 | €774 | €1,805 | +€1,031 | +133% |
| Total equity and liabilities | 10/49 | €104,969 | €62,602 | -€42,367 | -40.4% |
| Equity | 10/15 | €22,452 | €22,647 | +€195 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,392 | €14,587 | +€195 | +1.4% |
| Amounts payable | 17/49 | €82,517 | €39,955 | -€42,562 | -51.6% |
| Amounts payable within one year | 42/48 | €82,517 | €39,955 | -€42,562 | -51.6% |
| Trade debts | 44 | €6,410 | €11,298 | +€4,888 | +76.3% |
| Suppliers | 440/4 | €6,410 | €11,298 | +€4,888 | +76.3% |
| Taxes, remuneration and social security | 45 | €7,279 | €12,458 | +€5,179 | +71.2% |
| Taxes | 450/3 | €2,430 | €7,328 | +€4,899 | +202% |
| Remuneration and social security | 454/9 | €4,849 | €5,130 | +€280 | +5.8% |
| Other amounts payable | 47/48 | €68,828 | €16,199 | -€52,629 | -76.5% |
| Remuneration, social security and pensions | 62 | €9,376 | €12,593 | +€3,217 | +34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,471 | €2,059 | -€412 | -16.7% |
| Other operating charges | 640/8 | €601 | €740 | +€140 | +23.2% |
| Gross operating margin | 9900 | €15,363 | €18,611 | +€3,248 | +21.1% |
| Operating profit (loss) | 9901 | €2,916 | €3,219 | +€303 | +10.4% |
| Financial charges | 65/66B | €2,423 | €2,962 | +€540 | +22.3% |
| Recurring financial charges | 65 | €2,423 | €2,962 | +€540 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €493 | €257 | -€237 | -47.9% |
| Income taxes | 67/77 | €81 | €62 | -€19 | -23.6% |
| Profit (loss) for the period | 9904 | €412 | €195 | -€217 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €412 | €195 | -€217 | -52.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.