ROUFFA: 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.
ROUFFA
Largest movements
- Receivables within one year +€470
up €470 (+194.9%), from €241 to €711
of which Trade receivables: +€600
- Cash +€264
up €264 (+292.3%), from €90 to €354
mainly Trade debts (+€757) and Tax, wage and social debts (+€42)
- Trade debts +€757
up €757 (+168.2%), from €450 to €1,207
- Profit (loss) carried forward -€65
down €65 (-3.1%), from -€2,119 to -€2,184
- Tax, wage and social debts +€42
new in 2025: €42
- Gross operating margin -€282
down €282 (-79.0%), from €356 to €75
- Other operating charges -€62
down €62 (-50.0%), from €124 to €62
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 | €332 | €1,066 | +€734 | +221.4% |
| Current assets | 29/58 | €332 | €1,066 | +€734 | +221.4% |
| Amounts receivable within one year | 40/41 | €241 | €711 | +€470 | +194.9% |
| Trade receivables | 40 | - | €600 | +€600 | |
| Other amounts receivable | 41 | €241 | €111 | -€130 | -53.9% |
| Cash at bank and in hand | 54/58 | €90 | €354 | +€264 | +292.3% |
| Total equity and liabilities | 10/49 | €332 | €1,066 | +€734 | +221.4% |
| Equity | 10/15 | -€119 | -€184 | -€65 | -55.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,119 | -€2,184 | -€65 | -3.1% |
| Amounts payable | 17/49 | €450 | €1,249 | +€799 | +177.6% |
| Amounts payable within one year | 42/48 | €450 | €1,249 | +€799 | +177.6% |
| Trade debts | 44 | €450 | €1,207 | +€757 | +168.2% |
| Suppliers | 440/4 | €450 | €1,207 | +€757 | +168.2% |
| Taxes, remuneration and social security | 45 | - | €42 | +€42 | |
| Taxes | 450/3 | - | €42 | +€42 | |
| Other operating charges | 640/8 | €124 | €62 | -€62 | -50.0% |
| Gross operating margin | 9900 | €356 | €75 | -€282 | -79.0% |
| Operating profit (loss) | 9901 | €232 | €13 | -€220 | -94.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €79 | €78 | -€1 | -1.3% |
| Recurring financial charges | 65 | €79 | €78 | -€1 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €154 | -€65 | -€220 | |
| Profit (loss) for the period | 9904 | €154 | -€65 | -€220 | |
| Profit (loss) for the period to be appropriated | 9905 | €154 | -€65 | -€220 |
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 10 October 2026 via checked.be.