ROPPE MAXIME: 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.
ROPPE MAXIME
Largest movements
- Cash +€78,572
up €78,572 (+72.8%), from €107,966 to €186,537
mainly Net result for the year (+€62,342) and Other debts (+€11,707)
- Profit (loss) carried forward +€62,342
up €62,342 (+123%), from €50,551 to €112,893
- Other debts +€11,707
up €11,707 (+99.2%), from €11,803 to €23,511
- Tax, wage and social debts +€10,549
up €10,549 (+36.2%), from €29,161 to €39,710
of which Taxes: +€15,039
- Trade debts -€7,309
down €7,309 (-25.2%), from €29,046 to €21,737
- Gross operating margin +€17,526
up €17,526 (+25.6%), from €68,377 to €85,903
- Taxes +€3,898
up €3,898 (+30.6%), from €12,756 to €16,655
- Depreciation +€1,370
up €1,370 (+41.6%), from €3,290 to €4,660
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.
Derived cash bridge
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 | €122,561 | €199,850 | +€77,289 | +63.1% |
| Formation expenses | 20 | €1,449 | €1,118 | -€331 | -22.8% |
| Fixed assets | 21/28 | €9,870 | €7,972 | -€1,899 | -19.2% |
| Tangible fixed assets | 22/27 | €9,870 | €7,972 | -€1,899 | -19.2% |
| Plant, machinery and equipment | 23 | €9,870 | €7,972 | -€1,899 | -19.2% |
| Current assets | 29/58 | €111,242 | €190,760 | +€79,519 | +71.5% |
| Stocks and contracts in progress | 3 | €2,380 | €4,216 | +€1,836 | +77.2% |
| Stocks | 30/36 | €2,380 | €4,216 | +€1,836 | +77.2% |
| Amounts receivable within one year | 40/41 | €0 | €7 | +€7 | +2,991% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €7 | +€7 | +2,991% |
| Cash at bank and in hand | 54/58 | €107,966 | €186,537 | +€78,572 | +72.8% |
| Deferred charges and accrued income | 490/1 | €896 | - | -€896 | |
| Total equity and liabilities | 10/49 | €122,561 | €199,850 | +€77,289 | +63.1% |
| Equity | 10/15 | €52,551 | €114,893 | +€62,342 | +119% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,551 | €112,893 | +€62,342 | +123% |
| Amounts payable | 17/49 | €70,010 | €84,958 | +€14,947 | +21.4% |
| Amounts payable within one year | 42/48 | €70,010 | €84,958 | +€14,947 | +21.4% |
| Trade debts | 44 | €29,046 | €21,737 | -€7,309 | -25.2% |
| Suppliers | 440/4 | €29,046 | €21,737 | -€7,309 | -25.2% |
| Taxes, remuneration and social security | 45 | €29,161 | €39,710 | +€10,549 | +36.2% |
| Taxes | 450/3 | €18,422 | €33,461 | +€15,039 | +81.6% |
| Remuneration and social security | 454/9 | €10,739 | €6,249 | -€4,490 | -41.8% |
| Other amounts payable | 47/48 | €11,803 | €23,511 | +€11,707 | +99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,290 | €4,660 | +€1,370 | +41.6% |
| Other operating charges | 640/8 | €248 | €149 | -€99 | -40.0% |
| Non-recurring operating charges | 66A | €195 | €151 | -€44 | -22.6% |
| Gross operating margin | 9900 | €68,377 | €85,903 | +€17,526 | +25.6% |
| Operating profit (loss) | 9901 | €64,644 | €80,944 | +€16,300 | +25.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,337 | €1,947 | +€610 | +45.7% |
| Recurring financial charges | 65 | €1,337 | €1,947 | +€610 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €63,307 | €78,997 | +€15,690 | +24.8% |
| Income taxes | 67/77 | €12,756 | €16,655 | +€3,898 | +30.6% |
| Profit (loss) for the period | 9904 | €50,551 | €62,342 | +€11,791 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,551 | €62,342 | +€11,791 | +23.3% |
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 19 October 2026 via checked.be.