ROUA ELODIE: 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.
ROUA ELODIE
Largest movements
- Current investments +€250,335
new in 2025: €250,335
- Cash -€141,755
down €141,755 (-30.5%), from €464,113 to €322,358
mainly Contributions, distributions and other (-€259,228) and Current investments (-€250,335)
- Receivables within one year +€18,704
up €18,704, from €0 to €18,704
- Receivables after one year +€12,948
up €12,948 (+27.4%), from €47,192 to €60,140
- Other debts +€259,228
new in 2025: €259,228
- Reserves -€113,212
down €113,212 (-19.5%), from €579,280 to €466,068
- Taxes -€13,391
down €13,391 (-20.4%), from €65,512 to €52,121
- Gross operating margin -€7,820
down €7,820 (-3.9%), from €202,870 to €195,050
- Depreciation -€6,789
down €6,789 (-94.1%), from €7,215 to €426
- Financial income +€3,664
up €3,664 (+146%), from €2,510 to €6,174
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 | €580,802 | €726,305 | +€145,504 | +25.1% |
| Fixed assets | 21/28 | €897 | €1,889 | +€992 | +111% |
| Tangible fixed assets | 22/27 | €897 | €1,889 | +€992 | +111% |
| Furniture and vehicles | 24 | €897 | €1,889 | +€992 | +111% |
| Current assets | 29/58 | €579,905 | €724,416 | +€144,512 | +24.9% |
| Amounts receivable after more than one year | 29 | €47,192 | €60,140 | +€12,948 | +27.4% |
| Other amounts receivable | 291 | €47,192 | €60,140 | +€12,948 | +27.4% |
| Amounts receivable within one year | 40/41 | €0 | €18,704 | +€18,704 | |
| Other amounts receivable | 41 | €0 | €18,704 | +€18,704 | |
| Current investments | 50/53 | - | €250,335 | +€250,335 | |
| Cash at bank and in hand | 54/58 | €464,113 | €322,358 | -€141,755 | -30.5% |
| Deferred charges and accrued income | 490/1 | €68,600 | €72,879 | +€4,279 | +6.2% |
| Total equity and liabilities | 10/49 | €580,802 | €726,305 | +€145,504 | +25.1% |
| Equity | 10/15 | €580,290 | €467,078 | -€113,212 | -19.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €579,280 | €466,068 | -€113,212 | -19.5% |
| Distributable reserves | 133 | €579,280 | €466,068 | -€113,212 | -19.5% |
| Profit (loss) carried forward | 14 | €10 | €10 | = | 0.0% |
| Amounts payable | 17/49 | €512 | €259,228 | +€258,715 | +50,519% |
| Amounts payable within one year | 42/48 | €512 | €259,228 | +€258,715 | +50,519% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €512 | €0 | -€512 | -100% |
| Taxes | 450/3 | €512 | €0 | -€512 | -100% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €259,228 | +€259,228 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,215 | €426 | -€6,789 | -94.1% |
| Other operating charges | 640/8 | €1,123 | €931 | -€192 | -17.1% |
| Gross operating margin | 9900 | €202,870 | €195,050 | -€7,820 | -3.9% |
| Operating profit (loss) | 9901 | €194,532 | €193,693 | -€839 | -0.4% |
| Financial income | 75/76B | €2,510 | €6,174 | +€3,664 | +146% |
| Recurring financial income | 75 | €2,510 | €6,174 | +€3,664 | +146% |
| Financial charges | 65/66B | €105 | €1,730 | +€1,625 | +1,548% |
| Recurring financial charges | 65 | €105 | €1,730 | +€1,625 | +1,548% |
| Profit (loss) for the period before taxes | 9903 | €196,937 | €198,137 | +€1,200 | +0.6% |
| Income taxes | 67/77 | €65,512 | €52,121 | -€13,391 | -20.4% |
| Profit (loss) for the period | 9904 | €131,425 | €146,016 | +€14,591 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €131,425 | €146,016 | +€14,591 | +11.1% |
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 23 October 2026 via checked.be.