ROPAKI: 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.
ROPAKI
Largest movements
- Receivables within one year -€80,227
down €80,227 (-78.9%), from €101,627 to €21,400
of which Trade receivables: -€97,500
- Tangible fixed assets -€8,602
down €8,602 (-32.9%), from €26,169 to €17,566
- Provisions -€65,819
no longer reported in 2025 (was €65,819)
- Profit (loss) carried forward -€11,967
down €11,967 (-52.9%), from -€22,617 to -€34,584
- Other debts -€11,947
no longer reported in 2025 (was €11,947)
- Trade debts +€1,559
up €1,559 (+245.3%), from €635 to €2,194
- Provisions +€31,681
no longer reported in 2025 (was -€31,681)
- Gross operating margin -€2,156
down €2,156 (-684.0%), from -€315 to -€2,471
- Financial income +€812
up €812 (+121246.3%), from €1 to €813
- Other operating charges -€172
down €172 (-10.9%), from €1,573 to €1,402
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 | €128,571 | €40,270 | -€88,302 | -68.7% |
| Fixed assets | 21/28 | €26,169 | €17,566 | -€8,602 | -32.9% |
| Tangible fixed assets | 22/27 | €26,169 | €17,566 | -€8,602 | -32.9% |
| Furniture and vehicles | 24 | €26,169 | €17,566 | -€8,602 | -32.9% |
| Current assets | 29/58 | €102,403 | €22,703 | -€79,699 | -77.8% |
| Amounts receivable within one year | 40/41 | €101,627 | €21,400 | -€80,227 | -78.9% |
| Trade receivables | 40 | €97,500 | - | -€97,500 | |
| Other amounts receivable | 41 | €4,127 | €21,400 | +€17,273 | +418.5% |
| Cash at bank and in hand | 54/58 | €281 | €54 | -€228 | -81.0% |
| Deferred charges and accrued income | 490/1 | €495 | €1,250 | +€756 | +152.8% |
| Total equity and liabilities | 10/49 | €128,571 | €40,270 | -€88,302 | -68.7% |
| Equity | 10/15 | €49,541 | €37,575 | -€11,967 | -24.2% |
| Contributions | 10/11 | €40,300 | €40,300 | = | 0.0% |
| Reserves | 13 | €31,858 | €31,858 | = | 0.0% |
| Distributable reserves | 133 | €31,858 | €31,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,617 | -€34,584 | -€11,967 | -52.9% |
| Provisions and deferred taxes | 16 | €65,819 | - | -€65,819 | |
| Provisions for liabilities and charges | 160/5 | €65,819 | - | -€65,819 | |
| Other liabilities and charges | 164/5 | €65,819 | - | -€65,819 | |
| Amounts payable | 17/49 | €13,211 | €2,695 | -€10,516 | -79.6% |
| Amounts payable within one year | 42/48 | €13,054 | €2,653 | -€10,401 | -79.7% |
| Trade debts | 44 | €635 | €2,194 | +€1,559 | +245.3% |
| Suppliers | 440/4 | €635 | €2,194 | +€1,559 | +245.3% |
| Taxes, remuneration and social security | 45 | €471 | €458 | -€13 | -2.7% |
| Taxes | 450/3 | €471 | €458 | -€13 | -2.7% |
| Other amounts payable | 47/48 | €11,947 | - | -€11,947 | |
| Accrued charges and deferred income | 492/3 | €157 | €42 | -€115 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,602 | €8,602 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€31,681 | - | +€31,681 | |
| Other operating charges | 640/8 | €1,573 | €1,402 | -€172 | -10.9% |
| Non-recurring operating charges | 66A | €2,327 | - | -€2,327 | |
| Gross operating margin | 9900 | -€315 | -€2,471 | -€2,156 | -684.0% |
| Operating profit (loss) | 9901 | €18,863 | -€12,475 | -€31,338 | |
| Financial income | 75/76B | €1 | €813 | +€812 | +121246.3% |
| Recurring financial income | 75 | €1 | €813 | +€812 | +121246.3% |
| Financial charges | 65/66B | €84 | €76 | -€8 | -9.5% |
| Recurring financial charges | 65 | €84 | €76 | -€8 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €18,780 | -€11,738 | -€30,518 | |
| Income taxes | 67/77 | €230 | €229 | -€1 | -0.4% |
| Profit (loss) for the period | 9904 | €18,550 | -€11,967 | -€30,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,550 | -€11,967 | -€30,517 |
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 6 October 2026 via checked.be.