Roppa: 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.
Roppa
Largest movements
- Tangible fixed assets -€400
down €400 (-53.6%), from €747 to €347
- Cash -€28
down €28 (-97.1%), from €28 to €1
mainly Net result for the year (-€13,181)
- Profit (loss) carried forward -€13,181
down €13,181 (-3.9%), from -€340,504 to -€353,685
- Other debts +€12,753
up €12,753 (+13.9%), from €91,877 to €104,630
- Gross operating margin -€738
down €738 (-6.2%), from -€12,000 to -€12,738
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €1,373 | €945 | -€428 | -31.2% |
| Fixed assets | 21/28 | €747 | €347 | -€400 | -53.6% |
| Tangible fixed assets | 22/27 | €747 | €347 | -€400 | -53.6% |
| Other tangible fixed assets | 26 | €747 | €347 | -€400 | -53.6% |
| Current assets | 29/58 | €626 | €598 | -€28 | -4.4% |
| Amounts receivable within one year | 40/41 | €597 | €597 | = | 0.0% |
| Other amounts receivable | 41 | €597 | €597 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28 | €1 | -€28 | -97.1% |
| Total equity and liabilities | 10/49 | €1,373 | €945 | -€428 | -31.2% |
| Equity | 10/15 | -€90,504 | -€103,685 | -€13,181 | -14.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€340,504 | -€353,685 | -€13,181 | -3.9% |
| Amounts payable | 17/49 | €91,877 | €104,630 | +€12,753 | +13.9% |
| Amounts payable within one year | 42/48 | €91,877 | €104,630 | +€12,753 | +13.9% |
| Other amounts payable | 47/48 | €91,877 | €104,630 | +€12,753 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€12,000 | -€12,738 | -€738 | -6.2% |
| Operating profit (loss) | 9901 | -€12,788 | -€13,139 | -€351 | -2.7% |
| Financial charges | 65/66B | €46 | €43 | -€4 | -7.9% |
| Recurring financial charges | 65 | €46 | €43 | -€4 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,834 | -€13,181 | -€347 | -2.7% |
| Profit (loss) for the period | 9904 | -€12,834 | -€13,181 | -€347 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,834 | -€13,181 | -€347 | -2.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.