ROUE LIBRE PRODUCTION: 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.
ROUE LIBRE PRODUCTION
Largest movements
- Intangible fixed assets -€226,668
down €226,668 (-17.3%), from €1.3m to €1.1m
- Investment grants -€213,598
down €213,598 (-15.6%), from €1.4m to €1.2m
- Tax, wage and social debts -€30,042
down €30,042 (-87.4%), from €34,363 to €4,322
of which Remuneration and social security: -€26,448
- Profit (loss) carried forward -€20,957
down €20,957 (-18.9%), from -€111,171 to -€132,128
- Debts after one year +€15,564
up €15,564 (+64.1%), from €24,299 to €39,863
- Depreciation +€257,252
up €257,252 (+167%), from €153,794 to €411,046
- Gross operating margin +€140,584
up €140,584 (+45.8%), from €306,781 to €447,365
- Staff costs -€118,615
down €118,615 (-67.6%), from €175,430 to €56,815
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 | €1,328,696 | €1,091,132 | -€237,564 | -17.9% |
| Fixed assets | 21/28 | €1,307,926 | €1,081,258 | -€226,668 | -17.3% |
| Intangible fixed assets | 21 | €1,307,926 | €1,081,258 | -€226,668 | -17.3% |
| Current assets | 29/58 | €20,770 | €9,874 | -€10,896 | -52.5% |
| Amounts receivable within one year | 40/41 | €20,144 | €9,859 | -€10,285 | -51.1% |
| Trade receivables | 40 | €3,991 | €2,449 | -€1,542 | -38.6% |
| Other amounts receivable | 41 | €16,153 | €7,410 | -€8,743 | -54.1% |
| Cash at bank and in hand | 54/58 | €626 | €15 | -€611 | -97.6% |
| Total equity and liabilities | 10/49 | €1,328,696 | €1,091,132 | -€237,564 | -17.9% |
| Equity | 10/15 | €1,262,108 | €1,027,553 | -€234,555 | -18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,171 | -€132,128 | -€20,957 | -18.9% |
| Investment grants | 15 | €1,367,079 | €1,153,481 | -€213,598 | -15.6% |
| Amounts payable | 17/49 | €66,588 | €63,579 | -€3,009 | -4.5% |
| Amounts payable after more than one year | 17 | €24,299 | €39,863 | +€15,564 | +64.1% |
| Other amounts payable | 178/9 | €24,299 | €39,863 | +€15,564 | +64.1% |
| Amounts payable within one year | 42/48 | €42,289 | €23,716 | -€18,573 | -43.9% |
| Financial debts | 43 | - | €8,841 | +€8,841 | |
| Credit institutions | 430/8 | - | €8,841 | +€8,841 | |
| Trade debts | 44 | €7,925 | €10,553 | +€2,628 | +33.2% |
| Suppliers | 440/4 | €7,925 | €10,553 | +€2,628 | +33.2% |
| Taxes, remuneration and social security | 45 | €34,363 | €4,322 | -€30,042 | -87.4% |
| Taxes | 450/3 | €6,934 | €3,340 | -€3,594 | -51.8% |
| Remuneration and social security | 454/9 | €27,430 | €982 | -€26,448 | -96.4% |
| Remuneration, social security and pensions | 62 | €175,430 | €56,815 | -€118,615 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,794 | €411,046 | +€257,252 | +167% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €306,781 | €447,365 | +€140,584 | +45.8% |
| Operating profit (loss) | 9901 | -€22,831 | -€20,496 | +€2,334 | +10.2% |
| Financial income | 75/76B | €1,142 | €7 | -€1,135 | -99.4% |
| Recurring financial income | 75 | €1,142 | €7 | -€1,135 | -99.4% |
| Financial charges | 65/66B | €257 | €468 | +€210 | +81.9% |
| Recurring financial charges | 65 | €257 | €468 | +€210 | +81.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,946 | -€20,957 | +€989 | +4.5% |
| Income taxes | 67/77 | €3,134 | - | -€3,134 | |
| Profit (loss) for the period | 9904 | -€25,080 | -€20,957 | +€4,123 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,080 | -€20,957 | +€4,123 | +16.4% |
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 21 October 2026 via checked.be.