RORIJO: 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.
RORIJO
Largest movements
- Cash +€28,579
up €28,579 (+330.7%), from €8,643 to €37,223
mainly Depreciation (+€21,901) and Receivables within one year (+€15,367)
- Tangible fixed assets -€21,901
down €21,901 (-4.1%), from €530,628 to €508,727
of which Land and buildings: -€21,901
- Receivables within one year -€15,367
no longer reported in 2024 (was €15,367)
- Profit (loss) carried forward -€8,306
down €8,306 (-7.3%), from -€113,138 to -€121,443
- Gross operating margin +€7,704
up €7,704 (+49.8%), from €15,485 to €23,188
- Other operating charges +€1,118
up €1,118 (+12.6%), from €8,884 to €10,002
- Depreciation -€838
down €838 (-3.7%), from €22,739 to €21,901
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €556,522 | €547,817 | -€8,705 | -1.6% |
| Fixed assets | 21/28 | €530,628 | €508,727 | -€21,901 | -4.1% |
| Tangible fixed assets | 22/27 | €530,628 | €508,727 | -€21,901 | -4.1% |
| Land and buildings | 22 | €530,628 | €508,727 | -€21,901 | -4.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €25,894 | €39,090 | +€13,196 | +51.0% |
| Amounts receivable within one year | 40/41 | €15,367 | - | -€15,367 | |
| Other amounts receivable | 41 | €15,367 | - | -€15,367 | |
| Cash at bank and in hand | 54/58 | €8,643 | €37,223 | +€28,579 | +330.7% |
| Deferred charges and accrued income | 490/1 | €1,884 | €1,868 | -€17 | -0.9% |
| Total equity and liabilities | 10/49 | €556,522 | €547,817 | -€8,705 | -1.6% |
| Equity | 10/15 | €384,300 | €375,994 | -€8,306 | -2.2% |
| Contributions | 10/11 | €495,787 | €495,787 | = | 0.0% |
| Capital | 10 | €495,787 | €495,787 | = | 0.0% |
| Issued capital | 100 | €495,787 | €495,787 | = | 0.0% |
| Reserves | 13 | €1,650 | €1,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,650 | €1,650 | = | 0.0% |
| Legal reserve | 130 | €1,650 | €1,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,138 | -€121,443 | -€8,306 | -7.3% |
| Amounts payable | 17/49 | €172,223 | €171,824 | -€399 | -0.2% |
| Amounts payable within one year | 42/48 | €17,163 | €16,764 | -€399 | -2.3% |
| Trade debts | 44 | €13,490 | €13,146 | -€344 | -2.5% |
| Suppliers | 440/4 | €13,490 | €13,146 | -€344 | -2.5% |
| Other amounts payable | 47/48 | €3,673 | €3,618 | -€55 | -1.5% |
| Accrued charges and deferred income | 492/3 | €155,060 | €155,060 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,739 | €21,901 | -€838 | -3.7% |
| Other operating charges | 640/8 | €8,884 | €10,002 | +€1,118 | +12.6% |
| Gross operating margin | 9900 | €15,485 | €23,188 | +€7,704 | +49.8% |
| Operating profit (loss) | 9901 | -€16,138 | -€8,714 | +€7,424 | +46.0% |
| Financial income | 75/76B | €675 | €467 | -€208 | -30.8% |
| Recurring financial income | 75 | €675 | €467 | -€208 | -30.8% |
| Financial charges | 65/66B | €39 | €59 | +€20 | +50.0% |
| Recurring financial charges | 65 | €39 | €59 | +€20 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,502 | -€8,306 | +€7,197 | +46.4% |
| Profit (loss) for the period | 9904 | -€15,502 | -€8,306 | +€7,197 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,502 | -€8,306 | +€7,197 | +46.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.