ROUFLART EDDIE: what changed
ROUFLART EDDIE
Largest movements
- Tangible fixed assets -€58,704
down €58,704 (-20.1%), from €292,600 to €233,896
of which Assets under construction and advance payments: -€75,000
- Receivables within one year +€49,161
up €49,161 (+34.4%), from €143,073 to €192,234
of which Other amounts receivable: +€75,161
- Intangible fixed assets -€12,000
down €12,000 (-24.3%), from €49,360 to €37,360
- Reserves -€65,000
down €65,000 (-59.4%), from €109,360 to €44,360
of which Tax-exempt reserves: -€65,000
- Trade debts +€15,072
new in 2025: €15,072
- Other debts +€12,651
up €12,651 (+346%), from €3,658 to €16,309
- Profit (loss) carried forward +€8,995
up €8,995 (+8.3%), from €108,750 to €117,745
- Tax, wage and social debts +€6,739
up €6,739 (+465%), from €1,450 to €8,189
- Gross operating margin -€171,020
down €171,020 (-78.0%), from €219,158 to €48,138
- Depreciation -€85,565
down €85,565 (-80.5%), from €106,269 to €20,704
- Financial charges -€4,821
down €4,821 (-27.1%), from €17,761 to €12,940
- Taxes +€2,249
new in 2025: €2,249
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,708 | €469,165 | -€21,543 | -4.4% |
| Fixed assets | 21/28 | €341,960 | €271,256 | -€70,704 | -20.7% |
| Intangible fixed assets | 21 | €49,360 | €37,360 | -€12,000 | -24.3% |
| Tangible fixed assets | 22/27 | €292,600 | €233,896 | -€58,704 | -20.1% |
| Land and buildings | 22 | €217,600 | €233,896 | +€16,296 | +7.5% |
| Assets under construction and advance payments | 27 | €75,000 | - | -€75,000 | |
| Current assets | 29/58 | €148,748 | €197,909 | +€49,161 | +33.0% |
| Stocks and contracts in progress | 3 | €5,675 | €5,675 | = | 0.0% |
| Contracts in progress | 37 | €5,675 | €5,675 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €143,073 | €192,234 | +€49,161 | +34.4% |
| Trade receivables | 40 | €143,073 | €117,073 | -€26,000 | -18.2% |
| Other amounts receivable | 41 | - | €75,161 | +€75,161 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €490,708 | €469,165 | -€21,543 | -4.4% |
| Equity | 10/15 | €286,710 | €230,705 | -€56,005 | -19.5% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €109,360 | €44,360 | -€65,000 | -59.4% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,860 | €6,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €65,000 | - | -€65,000 | |
| Distributable reserves | 133 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,750 | €117,745 | +€8,995 | +8.3% |
| Amounts payable | 17/49 | €203,998 | €238,460 | +€34,462 | +16.9% |
| Amounts payable after more than one year | 17 | €162,232 | €168,145 | +€5,913 | +3.6% |
| Financial debts | 170/4 | €162,232 | €168,145 | +€5,913 | +3.6% |
| Amounts payable within one year | 42/48 | €41,767 | €70,315 | +€28,549 | +68.4% |
| Current portion of amounts payable after more than one year | 42 | €36,659 | €30,746 | -€5,913 | -16.1% |
| Trade debts | 44 | - | €15,072 | +€15,072 | |
| Suppliers | 440/4 | - | €15,072 | +€15,072 | |
| Taxes, remuneration and social security | 45 | €1,450 | €8,189 | +€6,739 | +465% |
| Taxes | 450/3 | €1,450 | €8,189 | +€6,739 | +465% |
| Other amounts payable | 47/48 | €3,658 | €16,309 | +€12,651 | +346% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,269 | €20,704 | -€85,565 | -80.5% |
| Non-recurring operating charges | 66A | - | €3,250 | +€3,250 | |
| Gross operating margin | 9900 | €219,158 | €48,138 | -€171,020 | -78.0% |
| Operating profit (loss) | 9901 | €112,889 | €24,184 | -€88,705 | -78.6% |
| Financial charges | 65/66B | €17,761 | €12,940 | -€4,821 | -27.1% |
| Recurring financial charges | 65 | €17,761 | €12,940 | -€4,821 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €95,129 | €11,244 | -€83,884 | -88.2% |
| Income taxes | 67/77 | - | €2,249 | +€2,249 | |
| Profit (loss) for the period | 9904 | €95,129 | €8,995 | -€86,133 | -90.5% |
| Transfer to tax-exempt reserves | 689 | €85,402 | - | -€85,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,727 | €8,995 | -€731 | -7.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.