Roufflaer Phédrien Management: what changed
Roufflaer Phédrien Management
Largest movements
- Receivables within one year -€16,978
down €16,978 (-70.2%), from €24,200 to €7,222
- Cash +€14,927
up €14,927 (+595%), from €2,508 to €17,435
mainly Receivables within one year (+€16,978) and Depreciation (+€6,340)
- Tangible fixed assets -€923
down €923 (-3.8%), from €24,580 to €23,657
- Deferred charges and accrued income -€895
down €895 (-32.7%), from €2,735 to €1,840
- Debts after one year -€5,421
down €5,421 (-27.0%), from €20,069 to €14,648
- Tax, wage and social debts -€2,263
down €2,263 (-28.5%), from €7,926 to €5,664
of which Remuneration and social security: -€2,988
- Profit (loss) carried forward +€1,542
up €1,542 (+17.6%), from €8,769 to €10,311
- Accrued charges and deferred income +€1,323
new in 2025: €1,323
- Other debts +€719
up €719 (+7.3%), from €9,859 to €10,578
- Gross operating margin -€3,985
down €3,985 (-25.2%), from €15,795 to €11,809
- Depreciation +€3,154
up €3,154 (+99.0%), from €3,186 to €6,340
- Financial charges +€1,138
up €1,138 (+144%), from €792 to €1,930
- Taxes -€1,128
down €1,128 (-38.3%), from €2,947 to €1,820
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,024 | €50,154 | -€3,870 | -7.2% |
| Fixed assets | 21/28 | €24,580 | €23,657 | -€923 | -3.8% |
| Tangible fixed assets | 22/27 | €24,580 | €23,657 | -€923 | -3.8% |
| Furniture and vehicles | 24 | €24,580 | €23,657 | -€923 | -3.8% |
| Current assets | 29/58 | €29,443 | €26,496 | -€2,947 | -10.0% |
| Amounts receivable within one year | 40/41 | €24,200 | €7,222 | -€16,978 | -70.2% |
| Trade receivables | 40 | €24,200 | €7,222 | -€16,978 | -70.2% |
| Cash at bank and in hand | 54/58 | €2,508 | €17,435 | +€14,927 | +595% |
| Deferred charges and accrued income | 490/1 | €2,735 | €1,840 | -€895 | -32.7% |
| Total equity and liabilities | 10/49 | €54,024 | €50,154 | -€3,870 | -7.2% |
| Equity | 10/15 | €10,769 | €12,311 | +€1,542 | +14.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,769 | €10,311 | +€1,542 | +17.6% |
| Amounts payable | 17/49 | €43,254 | €37,842 | -€5,412 | -12.5% |
| Amounts payable after more than one year | 17 | €20,069 | €14,648 | -€5,421 | -27.0% |
| Financial debts | 170/4 | €20,069 | €14,648 | -€5,421 | -27.0% |
| Amounts payable within one year | 42/48 | €23,185 | €21,871 | -€1,314 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €5,187 | €5,421 | +€234 | +4.5% |
| Trade debts | 44 | €212 | €207 | -€5 | -2.2% |
| Suppliers | 440/4 | €212 | €207 | -€5 | -2.2% |
| Taxes, remuneration and social security | 45 | €7,926 | €5,664 | -€2,263 | -28.5% |
| Taxes | 450/3 | €4,939 | €5,664 | +€725 | +14.7% |
| Remuneration and social security | 454/9 | €2,988 | - | -€2,988 | |
| Other amounts payable | 47/48 | €9,859 | €10,578 | +€719 | +7.3% |
| Accrued charges and deferred income | 492/3 | - | €1,323 | +€1,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,186 | €6,340 | +€3,154 | +99.0% |
| Other operating charges | 640/8 | €100 | €185 | +€85 | +85.6% |
| Gross operating margin | 9900 | €15,795 | €11,809 | -€3,985 | -25.2% |
| Operating profit (loss) | 9901 | €12,509 | €5,285 | -€7,224 | -57.8% |
| Financial income | 75/76B | €0 | €6 | +€6 | +63,200% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +63,200% |
| Financial charges | 65/66B | €792 | €1,930 | +€1,138 | +144% |
| Recurring financial charges | 65 | €792 | €1,930 | +€1,138 | +144% |
| Profit (loss) for the period before taxes | 9903 | €11,717 | €3,361 | -€8,355 | -71.3% |
| Income taxes | 67/77 | €2,947 | €1,820 | -€1,128 | -38.3% |
| Profit (loss) for the period | 9904 | €8,769 | €1,542 | -€7,228 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,769 | €1,542 | -€7,228 | -82.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.