RORU: 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.
RORU
Largest movements
- Tangible fixed assets +€157,395
up €157,395 (+24.8%), from €633,506 to €790,901
of which Land and buildings: +€111,725
- Cash +€52,763
up €52,763 (+112.1%), from €47,074 to €99,837
mainly Trade debts (+€566,473) and Other debts (+€326,924)
- Intangible fixed assets +€46,205
up €46,205 (+36.0%), from €128,171 to €174,376
- Deferred charges and accrued income +€40,102
up €40,102 (+610.1%), from €6,573 to €46,675
- Receivables within one year +€18,534
up €18,534 (+55.3%), from €33,495 to €52,029
of which Other amounts receivable: +€15,729
- Trade debts +€566,473
up €566,473 (+551.5%), from €102,721 to €669,194
- Profit (loss) carried forward -€497,554
down €497,554 (-215.1%), from -€231,313 to -€728,868
- Other debts +€326,924
up €326,924 (+96.1%), from €340,349 to €667,273
- Debts after one year -€117,670
down €117,670 (-25.7%), from €458,041 to €340,371
- Tax, wage and social debts +€43,906
up €43,906 (+90.6%), from €48,485 to €92,391
of which Remuneration and social security: +€48,345
- Staff costs +€241,639
up €241,639 (+54.8%), from €440,593 to €682,233
- Depreciation +€33,101
up €33,101 (+45.5%), from €72,711 to €105,812
- Other operating charges +€6,892
up €6,892 (+148.2%), from €4,649 to €11,541
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 | €868,281 | €1,195,071 | +€326,790 | +37.6% |
| Fixed assets | 21/28 | €761,678 | €965,278 | +€203,600 | +26.7% |
| Intangible fixed assets | 21 | €128,171 | €174,376 | +€46,205 | +36.0% |
| Tangible fixed assets | 22/27 | €633,506 | €790,901 | +€157,395 | +24.8% |
| Land and buildings | 22 | €500,589 | €612,315 | +€111,725 | +22.3% |
| Plant, machinery and equipment | 23 | €110,609 | €150,634 | +€40,025 | +36.2% |
| Furniture and vehicles | 24 | €22,308 | €27,953 | +€5,645 | +25.3% |
| Current assets | 29/58 | €106,603 | €229,794 | +€123,190 | +115.6% |
| Stocks and contracts in progress | 3 | €19,461 | €31,252 | +€11,791 | +60.6% |
| Stocks | 30/36 | €19,461 | €31,252 | +€11,791 | +60.6% |
| Amounts receivable within one year | 40/41 | €33,495 | €52,029 | +€18,534 | +55.3% |
| Trade receivables | 40 | €30,000 | €32,806 | +€2,805 | +9.4% |
| Other amounts receivable | 41 | €3,495 | €19,224 | +€15,729 | +450.1% |
| Cash at bank and in hand | 54/58 | €47,074 | €99,837 | +€52,763 | +112.1% |
| Deferred charges and accrued income | 490/1 | €6,573 | €46,675 | +€40,102 | +610.1% |
| Total equity and liabilities | 10/49 | €868,281 | €1,195,071 | +€326,790 | +37.6% |
| Equity | 10/15 | -€211,313 | -€708,868 | -€497,554 | -235.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€231,313 | -€728,868 | -€497,554 | -215.1% |
| Amounts payable | 17/49 | €1,079,594 | €1,903,939 | +€824,345 | +76.4% |
| Amounts payable after more than one year | 17 | €458,041 | €340,371 | -€117,670 | -25.7% |
| Financial debts | 170/4 | €458,041 | €340,371 | -€117,670 | -25.7% |
| Amounts payable within one year | 42/48 | €621,553 | €1,563,568 | +€942,015 | +151.6% |
| Current portion of amounts payable after more than one year | 42 | €129,998 | €134,710 | +€4,712 | +3.6% |
| Trade debts | 44 | €102,721 | €669,194 | +€566,473 | +551.5% |
| Suppliers | 440/4 | €102,721 | €669,194 | +€566,473 | +551.5% |
| Taxes, remuneration and social security | 45 | €48,485 | €92,391 | +€43,906 | +90.6% |
| Taxes | 450/3 | €8,777 | €4,338 | -€4,439 | -50.6% |
| Remuneration and social security | 454/9 | €39,708 | €88,052 | +€48,345 | +121.8% |
| Other amounts payable | 47/48 | €340,349 | €667,273 | +€326,924 | +96.1% |
| Remuneration, social security and pensions | 62 | €440,593 | €682,233 | +€241,639 | +54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,711 | €105,812 | +€33,101 | +45.5% |
| Other operating charges | 640/8 | €4,649 | €11,541 | +€6,892 | +148.2% |
| Gross operating margin | 9900 | €326,179 | €326,247 | +€68 | 0.0% |
| Operating profit (loss) | 9901 | -€191,775 | -€473,339 | -€281,564 | -146.8% |
| Financial income | 75/76B | €1 | €1 | -€1 | -53.1% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -53.1% |
| Financial charges | 65/66B | €26,282 | €24,133 | -€2,149 | -8.2% |
| Recurring financial charges | 65 | €26,282 | €24,133 | -€2,149 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€218,056 | -€497,472 | -€279,416 | -128.1% |
| Income taxes | 67/77 | €0 | €83 | +€83 | +21161.5% |
| Profit (loss) for the period | 9904 | -€218,056 | -€497,554 | -€279,498 | -128.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€218,056 | -€497,554 | -€279,498 | -128.2% |
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 30 September 2026 via checked.be.