ROUDE: 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.
ROUDE
Largest movements
- Cash -€21,029
down €21,029 (-81.5%), from €25,800 to €4,771
mainly Current investments (-€20,068) and Trade debts (-€1,090)
- Current investments +€20,068
up €20,068 (+3692.0%), from €544 to €20,612
- Deferred charges and accrued income +€463
up €463 (+15.4%), from €2,999 to €3,462
- Tangible fixed assets -€418
down €418 (-57.6%), from €727 to €308
- Trade debts -€1,090
down €1,090 (-57.6%), from €1,893 to €803
- Gross operating margin -€3,495
down €3,495 (-75.8%), from €4,610 to €1,114
- Other operating charges -€77
down €77 (-20.5%), from €375 to €299
- Financial income +€77
up €77 (+2028.3%), from €4 to €80
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 | €33,961 | €33,224 | -€737 | -2.2% |
| Fixed assets | 21/28 | €727 | €308 | -€418 | -57.6% |
| Tangible fixed assets | 22/27 | €727 | €308 | -€418 | -57.6% |
| Furniture and vehicles | 24 | €727 | €308 | -€418 | -57.6% |
| Current assets | 29/58 | €33,234 | €32,915 | -€319 | -1.0% |
| Amounts receivable within one year | 40/41 | €3,891 | €4,070 | +€179 | +4.6% |
| Trade receivables | 40 | €163 | - | -€163 | |
| Other amounts receivable | 41 | €3,728 | €4,070 | +€342 | +9.2% |
| Current investments | 50/53 | €544 | €20,612 | +€20,068 | +3692.0% |
| Cash at bank and in hand | 54/58 | €25,800 | €4,771 | -€21,029 | -81.5% |
| Deferred charges and accrued income | 490/1 | €2,999 | €3,462 | +€463 | +15.4% |
| Total equity and liabilities | 10/49 | €33,961 | €33,224 | -€737 | -2.2% |
| Equity | 10/15 | €31,855 | €32,104 | +€249 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,855 | €10,104 | +€249 | +2.5% |
| Amounts payable | 17/49 | €2,105 | €1,119 | -€986 | -46.8% |
| Amounts payable within one year | 42/48 | €2,105 | €1,119 | -€986 | -46.8% |
| Trade debts | 44 | €1,893 | €803 | -€1,090 | -57.6% |
| Suppliers | 440/4 | €1,893 | €803 | -€1,090 | -57.6% |
| Taxes, remuneration and social security | 45 | €213 | €317 | +€104 | +48.9% |
| Taxes | 450/3 | €213 | €317 | +€104 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | €418 | = | 0.0% |
| Other operating charges | 640/8 | €375 | €299 | -€77 | -20.5% |
| Gross operating margin | 9900 | €4,610 | €1,114 | -€3,495 | -75.8% |
| Operating profit (loss) | 9901 | €3,816 | €397 | -€3,419 | -89.6% |
| Financial income | 75/76B | €4 | €80 | +€77 | +2028.3% |
| Recurring financial income | 75 | €4 | €80 | +€77 | +2028.3% |
| Financial charges | 65/66B | - | €1 | +€1 | |
| Recurring financial charges | 65 | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | €3,820 | €476 | -€3,343 | -87.5% |
| Income taxes | 67/77 | €213 | €227 | +€14 | +6.7% |
| Profit (loss) for the period | 9904 | €3,607 | €249 | -€3,358 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,607 | €249 | -€3,358 | -93.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.