ROXANE: what changed
Two fiscal 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.
ROXANE
Largest movements
- Cash +€30,879
up €30,879 (+23.6%), from €130,574 to €161,453
mainly Net result for the year (+€24,667) and Tax, wage and social debts (+€12,512)
- Tangible fixed assets -€5,519
down €5,519 (-26.5%), from €20,860 to €15,341
- Receivables within one year +€5,222
up €5,222 (+12.4%), from €42,075 to €47,297
- Profit (loss) carried forward +€24,667
up €24,667 (+17.0%), from €145,256 to €169,923
- Tax, wage and social debts +€12,512
up €12,512 (+94.3%), from €13,271 to €25,783
of which Taxes: +€12,512
- Trade debts -€6,478
down €6,478 (-45.5%), from €14,222 to €7,744
- Gross operating margin +€21,495
up €21,495 (+77.0%), from €27,925 to €49,420
- Taxes +€8,586
up €8,586 (+240.6%), from €3,568 to €12,154
- Depreciation +€1,265
up €1,265 (+11.8%), from €10,708 to €11,973
- Other operating charges -€660
down €660 (-42.6%), from €1,548 to €888
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 | €193,649 | €224,350 | +€30,701 | +15.9% |
| Fixed assets | 21/28 | €21,000 | €15,481 | -€5,519 | -26.3% |
| Tangible fixed assets | 22/27 | €20,860 | €15,341 | -€5,519 | -26.5% |
| Furniture and vehicles | 24 | €20,860 | €15,341 | -€5,519 | -26.5% |
| Financial fixed assets | 28 | €140 | €140 | -€0 | -0.2% |
| Current assets | 29/58 | €172,649 | €208,869 | +€36,220 | +21.0% |
| Amounts receivable within one year | 40/41 | €42,075 | €47,297 | +€5,222 | +12.4% |
| Trade receivables | 40 | €42,075 | €47,297 | +€5,222 | +12.4% |
| Cash at bank and in hand | 54/58 | €130,574 | €161,453 | +€30,879 | +23.6% |
| Deferred charges and accrued income | 490/1 | - | €119 | +€119 | |
| Total equity and liabilities | 10/49 | €193,649 | €224,350 | +€30,701 | +15.9% |
| Equity | 10/15 | €166,156 | €190,823 | +€24,667 | +14.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,256 | €169,923 | +€24,667 | +17.0% |
| Amounts payable | 17/49 | €27,493 | €33,527 | +€6,034 | +21.9% |
| Amounts payable within one year | 42/48 | €27,493 | €33,527 | +€6,034 | +21.9% |
| Trade debts | 44 | €14,222 | €7,744 | -€6,478 | -45.5% |
| Suppliers | 440/4 | €14,222 | €7,744 | -€6,478 | -45.5% |
| Taxes, remuneration and social security | 45 | €13,271 | €25,783 | +€12,512 | +94.3% |
| Taxes | 450/3 | €11,271 | €23,783 | +€12,512 | +111.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,708 | €11,973 | +€1,265 | +11.8% |
| Other operating charges | 640/8 | €1,548 | €888 | -€660 | -42.6% |
| Gross operating margin | 9900 | €27,925 | €49,420 | +€21,495 | +77.0% |
| Operating profit (loss) | 9901 | €15,669 | €36,559 | +€20,890 | +133.3% |
| Financial income | 75/76B | €458 | €428 | -€30 | -6.6% |
| Recurring financial income | 75 | €458 | €428 | -€30 | -6.6% |
| Financial charges | 65/66B | €161 | €166 | +€5 | +3.3% |
| Recurring financial charges | 65 | €161 | €166 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €15,967 | €36,821 | +€20,854 | +130.6% |
| Income taxes | 67/77 | €3,568 | €12,154 | +€8,586 | +240.6% |
| Profit (loss) for the period | 9904 | €12,398 | €24,667 | +€12,269 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,398 | €24,667 | +€12,269 | +99.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.