ROUNION: 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.
ROUNION
Largest movements
- Receivables within one year -€98,517
down €98,517 (-21.2%), from €465,696 to €367,180
of which Trade receivables: -€159,642
- Trade debts -€88,926
down €88,926 (-53.5%), from €166,273 to €77,348
of which Suppliers: -€88,557
- Turnover -€255,396
no longer reported in 2025 (was €255,396)
- Purchases and services -€185,145
no longer reported in 2025 (was €185,145)
- Gross operating margin -€70,660
down €70,660, from €70,251 to -€409
- Financial charges -€16,513
down €16,513 (-90.6%), from €18,225 to €1,712
- Taxes -€13,820
no longer reported in 2025 (was €13,820)
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 | €467,399 | €372,474 | -€94,925 | -20.3% |
| Current assets | 29/58 | €467,399 | €372,474 | -€94,925 | -20.3% |
| Amounts receivable within one year | 40/41 | €465,696 | €367,180 | -€98,517 | -21.2% |
| Trade receivables | 40 | €269,307 | €109,666 | -€159,642 | -59.3% |
| Other amounts receivable | 41 | €196,389 | €257,514 | +€61,125 | +31.1% |
| Cash at bank and in hand | 54/58 | €1,703 | €5,294 | +€3,592 | +210.9% |
| Total equity and liabilities | 10/49 | €467,399 | €372,474 | -€94,925 | -20.3% |
| Equity | 10/15 | €114,256 | €111,006 | -€3,250 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,196 | €102,946 | -€3,250 | -3.1% |
| Amounts payable | 17/49 | €353,144 | €261,468 | -€91,676 | -26.0% |
| Amounts payable within one year | 42/48 | €353,144 | €261,468 | -€91,676 | -26.0% |
| Trade debts | 44 | €166,273 | €77,348 | -€88,926 | -53.5% |
| Suppliers | 440/4 | €165,073 | €76,516 | -€88,557 | -53.6% |
| Bills of exchange payable | 441 | €1,200 | €832 | -€369 | -30.7% |
| Taxes, remuneration and social security | 45 | €13,871 | €11,121 | -€2,750 | -19.8% |
| Taxes | 450/3 | €13,871 | €11,121 | -€2,750 | -19.8% |
| Other amounts payable | 47/48 | €173,000 | €173,000 | = | 0.0% |
| Turnover | 70 | €255,396 | - | -€255,396 | |
| Goods, raw materials, services and sundry goods | 60/61 | €185,145 | - | -€185,145 | |
| Other operating charges | 640/8 | €1,312 | €1,129 | -€184 | -14.0% |
| Gross operating margin | 9900 | €70,251 | -€409 | -€70,660 | |
| Operating profit (loss) | 9901 | €68,939 | -€1,537 | -€70,477 | |
| Financial charges | 65/66B | €18,225 | €1,712 | -€16,513 | -90.6% |
| Recurring financial charges | 65 | €18,225 | €1,712 | -€16,513 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €50,714 | -€3,250 | -€53,963 | |
| Income taxes | 67/77 | €13,820 | - | -€13,820 | |
| Profit (loss) for the period | 9904 | €36,894 | -€3,250 | -€40,144 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,894 | -€3,250 | -€40,144 |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.