ROXASS: 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.
ROXASS
Largest movements
- Receivables within one year +€83,786
up €83,786 (+48.8%), from €171,725 to €255,510
of which Other amounts receivable: +€83,786
- Receivables after one year -€51,208
down €51,208 (-3.9%), from €1.3m to €1.2m
- Tax, wage and social debts +€33,657
up €33,657 (+103.9%), from €32,402 to €66,059
of which Taxes: +€23,591
- Debts after one year -€18,453
down €18,453 (-5.0%), from €366,344 to €347,891
- Current portion of long-term debt +€18,453
new in 2024: €18,453
- Gross operating margin +€118,546
up €118,546 (+40.4%), from €293,715 to €412,261
- Taxes +€81,326
up €81,326 (+75.8%), from €107,272 to €188,598
- Staff costs +€27,372
up €27,372 (+64.8%), from €42,211 to €69,583
- Financial charges +€21,431
up €21,431 (+53.0%), from €40,434 to €61,865
- Other operating charges -€11,366
down €11,366 (-93.8%), from €12,119 to €753
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,592,215 | €1,634,714 | +€42,500 | +2.7% |
| Fixed assets | 21/28 | €24,531 | €18,542 | -€5,989 | -24.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €24,531 | €18,542 | -€5,989 | -24.4% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €2,716 | €1,906 | -€810 | -29.8% |
| Furniture and vehicles | 24 | €21,815 | €16,635 | -€5,180 | -23.7% |
| Current assets | 29/58 | €1,567,684 | €1,616,173 | +€48,489 | +3.1% |
| Amounts receivable after more than one year | 29 | €1,300,743 | €1,249,534 | -€51,208 | -3.9% |
| Other amounts receivable | 291 | €1,300,743 | €1,249,534 | -€51,208 | -3.9% |
| Amounts receivable within one year | 40/41 | €171,725 | €255,510 | +€83,786 | +48.8% |
| Trade receivables | 40 | €58,590 | €58,590 | = | 0.0% |
| Other amounts receivable | 41 | €113,135 | €196,920 | +€83,786 | +74.1% |
| Cash at bank and in hand | 54/58 | €4 | €14,085 | +€14,081 | +342604.6% |
| Deferred charges and accrued income | 490/1 | €95,212 | €97,043 | +€1,831 | +1.9% |
| Total equity and liabilities | 10/49 | €1,592,215 | €1,634,714 | +€42,500 | +2.7% |
| Equity | 10/15 | €1,178,495 | €1,190,678 | +€12,182 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €1,158,035 | €1,170,218 | +€12,182 | +1.1% |
| Amounts payable | 17/49 | €413,719 | €444,037 | +€30,317 | +7.3% |
| Amounts payable after more than one year | 17 | €366,344 | €347,891 | -€18,453 | -5.0% |
| Financial debts | 170/4 | €366,344 | €347,891 | -€18,453 | -5.0% |
| Amounts payable within one year | 42/48 | €47,375 | €96,146 | +€48,770 | +102.9% |
| Current portion of amounts payable after more than one year | 42 | - | €18,453 | +€18,453 | |
| Financial debts | 43 | €14,964 | €8,634 | -€6,330 | -42.3% |
| Credit institutions | 430/8 | €14,964 | €8,634 | -€6,330 | -42.3% |
| Trade debts | 44 | €10 | - | -€10 | |
| Suppliers | 440/4 | €10 | - | -€10 | |
| Taxes, remuneration and social security | 45 | €32,402 | €66,059 | +€33,657 | +103.9% |
| Taxes | 450/3 | €20,890 | €44,481 | +€23,591 | +112.9% |
| Remuneration and social security | 454/9 | €11,512 | €21,578 | +€10,066 | +87.4% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €42,211 | €69,583 | +€27,372 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,096 | €5,989 | -€107 | -1.8% |
| Other operating charges | 640/8 | €12,119 | €753 | -€11,366 | -93.8% |
| Gross operating margin | 9900 | €293,715 | €412,261 | +€118,546 | +40.4% |
| Operating profit (loss) | 9901 | €233,289 | €335,936 | +€102,647 | +44.0% |
| Financial income | 75/76B | €28,687 | €26,710 | -€1,977 | -6.9% |
| Recurring financial income | 75 | €28,687 | €26,710 | -€1,977 | -6.9% |
| Financial charges | 65/66B | €40,434 | €61,865 | +€21,431 | +53.0% |
| Recurring financial charges | 65 | €40,434 | €61,865 | +€21,431 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €221,542 | €300,781 | +€79,239 | +35.8% |
| Income taxes | 67/77 | €107,272 | €188,598 | +€81,326 | +75.8% |
| Profit (loss) for the period | 9904 | €114,270 | €112,182 | -€2,087 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €114,270 | €112,182 | -€2,087 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.