ROXILS: 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.
ROXILS
Largest movements
- Receivables within one year +€103,995
up €103,995 (+177.9%), from €58,452 to €162,447
of which Trade receivables: +€108,384
- Cash -€21,247
down €21,247 (-19.3%), from €110,093 to €88,847
mainly Receivables within one year (-€103,995) and Net result for the year (-€21,657)
- Stocks and contracts -€17,420
down €17,420 (-19.3%), from €90,418 to €72,998
- Tangible fixed assets -€6,886
down €6,886 (-15.8%), from €43,593 to €36,707
of which Other tangible fixed assets: -€5,366
- Trade debts +€70,035
up €70,035 (+177.3%), from €39,505 to €109,540
- Profit (loss) carried forward -€21,657
down €21,657 (-17.6%), from €123,401 to €101,744
- Other debts +€13,868
up €13,868 (+72.8%), from €19,051 to €32,919
- Debts after one year -€4,598
down €4,598 (-25.6%), from €17,933 to €13,335
- Purchases and services +€73,910
up €73,910 (+22.9%), from €322,745 to €396,655
- Turnover +€68,873
up €68,873 (+18.5%), from €371,440 to €440,313
- Gross operating margin -€31,231
down €31,231 (-41.7%), from €74,889 to €43,658
- Staff costs +€22,093
up €22,093 (+76.2%), from €28,994 to €51,087
- Taxes -€7,169
down €7,169 (-100.0%), from €7,170 to €1
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,427 | €362,100 | +€58,673 | +19.3% |
| Fixed assets | 21/28 | €43,593 | €36,707 | -€6,886 | -15.8% |
| Tangible fixed assets | 22/27 | €43,593 | €36,707 | -€6,886 | -15.8% |
| Plant, machinery and equipment | 23 | €3,874 | €2,823 | -€1,051 | -27.1% |
| Furniture and vehicles | 24 | €3,827 | €3,359 | -€469 | -12.3% |
| Other tangible fixed assets | 26 | €35,891 | €30,525 | -€5,366 | -14.9% |
| Current assets | 29/58 | €259,835 | €325,393 | +€65,558 | +25.2% |
| Stocks and contracts in progress | 3 | €90,418 | €72,998 | -€17,420 | -19.3% |
| Stocks | 30/36 | €90,418 | €72,998 | -€17,420 | -19.3% |
| Amounts receivable within one year | 40/41 | €58,452 | €162,447 | +€103,995 | +177.9% |
| Trade receivables | 40 | €54,063 | €162,447 | +€108,384 | +200.5% |
| Other amounts receivable | 41 | €4,389 | €0 | -€4,389 | -100.0% |
| Cash at bank and in hand | 54/58 | €110,093 | €88,847 | -€21,247 | -19.3% |
| Deferred charges and accrued income | 490/1 | €872 | €1,102 | +€230 | +26.4% |
| Total equity and liabilities | 10/49 | €303,427 | €362,100 | +€58,673 | +19.3% |
| Equity | 10/15 | €199,461 | €177,804 | -€21,657 | -10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,460 | €57,460 | = | 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% |
| Tax-exempt reserves | 132 | €35,600 | €35,600 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,401 | €101,744 | -€21,657 | -17.6% |
| Amounts payable | 17/49 | €103,966 | €184,296 | +€80,330 | +77.3% |
| Amounts payable after more than one year | 17 | €17,933 | €13,335 | -€4,598 | -25.6% |
| Financial debts | 170/4 | €17,933 | €13,335 | -€4,598 | -25.6% |
| Amounts payable within one year | 42/48 | €84,183 | €170,960 | +€86,778 | +103.1% |
| Current portion of amounts payable after more than one year | 42 | €4,528 | €4,598 | +€70 | +1.5% |
| Trade debts | 44 | €39,505 | €109,540 | +€70,035 | +177.3% |
| Suppliers | 440/4 | €39,505 | €109,540 | +€70,035 | +177.3% |
| Taxes, remuneration and social security | 45 | €21,099 | €23,904 | +€2,805 | +13.3% |
| Taxes | 450/3 | €12,493 | €16,773 | +€4,280 | +34.3% |
| Remuneration and social security | 454/9 | €8,606 | €7,131 | -€1,475 | -17.1% |
| Other amounts payable | 47/48 | €19,051 | €32,919 | +€13,868 | +72.8% |
| Accrued charges and deferred income | 492/3 | €1,850 | €0 | -€1,850 | -100.0% |
| Turnover | 70 | €371,440 | €440,313 | +€68,873 | +18.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €322,745 | €396,655 | +€73,910 | +22.9% |
| Remuneration, social security and pensions | 62 | €28,994 | €51,087 | +€22,093 | +76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,878 | €8,223 | -€655 | -7.4% |
| Other operating charges | 640/8 | €3,094 | €989 | -€2,106 | -68.1% |
| Non-recurring operating charges | 66A | - | €533 | +€533 | |
| Gross operating margin | 9900 | €74,889 | €43,658 | -€31,231 | -41.7% |
| Operating profit (loss) | 9901 | €33,923 | -€17,174 | -€51,096 | |
| Financial income | 75/76B | €805 | €2 | -€803 | -99.7% |
| Recurring financial income | 75 | €805 | €2 | -€803 | -99.7% |
| Financial charges | 65/66B | €7,344 | €4,485 | -€2,860 | -38.9% |
| Recurring financial charges | 65 | €7,344 | €4,485 | -€2,860 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €27,384 | -€21,656 | -€49,040 | |
| Income taxes | 67/77 | €7,170 | €1 | -€7,169 | -100.0% |
| Profit (loss) for the period | 9904 | €20,214 | -€21,657 | -€41,871 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,214 | -€21,657 | -€41,871 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.