ROPATUIN: 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.
ROPATUIN
Largest movements
- Tangible fixed assets -€29,429
down €29,429 (-35.1%), from €83,856 to €54,427
of which Furniture and vehicles: -€16,972
- Cash +€22,632
up €22,632 (+29.5%), from €76,681 to €99,313
mainly Depreciation (+€29,429) and Deferred charges and accrued income (+€1,358)
- Profit (loss) carried forward -€7,485
down €7,485, from €6,003 to -€1,482
- Current portion of long-term debt -€3,387
no longer reported in 2025 (was €3,387)
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Reserves -€1,860
down €1,860 (-3.3%), from €56,267 to €54,407
of which Non-distributable reserves: -€1,860
- Depreciation -€10,716
down €10,716 (-26.7%), from €40,145 to €29,429
- Provisions +€10,648
no longer reported in 2025 (was -€10,648)
- Other operating charges +€3,947
up €3,947 (+223.4%), from €1,766 to €5,713
- Gross operating margin -€3,396
down €3,396 (-8.7%), from €39,101 to €35,705
- Taxes -€1,686
no longer reported in 2025 (was €1,686)
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 | €179,829 | €171,347 | -€8,482 | -4.7% |
| Fixed assets | 21/28 | €83,856 | €54,427 | -€29,429 | -35.1% |
| Tangible fixed assets | 22/27 | €83,856 | €54,427 | -€29,429 | -35.1% |
| Plant, machinery and equipment | 23 | €37,385 | €24,928 | -€12,457 | -33.3% |
| Furniture and vehicles | 24 | €46,471 | €29,499 | -€16,972 | -36.5% |
| Current assets | 29/58 | €95,973 | €116,920 | +€20,946 | +21.8% |
| Amounts receivable within one year | 40/41 | €17,819 | €17,490 | -€328 | -1.8% |
| Trade receivables | 40 | €14,649 | €14,490 | -€159 | -1.1% |
| Other amounts receivable | 41 | €3,169 | €3,000 | -€169 | -5.3% |
| Cash at bank and in hand | 54/58 | €76,681 | €99,313 | +€22,632 | +29.5% |
| Deferred charges and accrued income | 490/1 | €1,474 | €116 | -€1,358 | -92.1% |
| Total equity and liabilities | 10/49 | €179,829 | €171,347 | -€8,482 | -4.7% |
| Equity | 10/15 | €80,869 | €73,385 | -€7,485 | -9.3% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €56,267 | €54,407 | -€1,860 | -3.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €54,407 | €54,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,003 | -€1,482 | -€7,485 | |
| Amounts payable | 17/49 | €98,960 | €97,963 | -€997 | -1.0% |
| Amounts payable within one year | 42/48 | €98,960 | €97,963 | -€997 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €3,387 | - | -€3,387 | |
| Financial debts | 43 | - | €962 | +€962 | |
| Credit institutions | 430/8 | - | €962 | +€962 | |
| Trade debts | 44 | €70,812 | €70,555 | -€258 | -0.4% |
| Suppliers | 440/4 | €70,812 | €70,555 | -€258 | -0.4% |
| Taxes, remuneration and social security | 45 | - | €680 | +€680 | |
| Taxes | 450/3 | - | €680 | +€680 | |
| Other amounts payable | 47/48 | €24,761 | €25,766 | +€1,006 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,145 | €29,429 | -€10,716 | -26.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,648 | - | +€10,648 | |
| Other operating charges | 640/8 | €1,766 | €5,713 | +€3,947 | +223.4% |
| Non-recurring operating charges | 66A | - | €6,334 | +€6,334 | |
| Gross operating margin | 9900 | €39,101 | €35,705 | -€3,396 | -8.7% |
| Operating profit (loss) | 9901 | €7,838 | -€5,770 | -€13,608 | |
| Financial income | 75/76B | €548 | €603 | +€55 | +10.0% |
| Recurring financial income | 75 | €548 | €603 | +€55 | +10.0% |
| Financial charges | 65/66B | €2,198 | €2,317 | +€119 | +5.4% |
| Recurring financial charges | 65 | €2,198 | €2,317 | +€119 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €6,188 | -€7,485 | -€13,673 | |
| Income taxes | 67/77 | €1,686 | - | -€1,686 | |
| Profit (loss) for the period | 9904 | €4,502 | -€7,485 | -€11,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,502 | -€7,485 | -€11,986 |
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 9 October 2026 via checked.be.