ROXIMO: 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.
ROXIMO
Largest movements
- Receivables within one year +€188,942
up €188,942 (+1601.2%), from €11,800 to €200,742
of which Trade receivables: +€189,851
- Tangible fixed assets -€14,603
down €14,603 (-8.8%), from €165,197 to €150,594
of which Furniture and vehicles: -€8,945
- Cash -€4,273
down €4,273 (-16.9%), from €25,254 to €20,981
mainly Receivables within one year (-€188,942) and Contributions, distributions and other (-€35,180)
- Trade debts +€164,318
up €164,318 (+1637.4%), from €10,035 to €174,353
- Profit (loss) carried forward -€28,000
down €28,000 (-76.5%), from €36,581 to €8,581
- Other debts +€16,725
up €16,725 (+94.6%), from €17,674 to €34,399
- Tax, wage and social debts +€10,828
up €10,828 (+4086.0%), from €265 to €11,093
- Reserves +€9,697
up €9,697 (+107.3%), from €9,040 to €18,737
of which Distributable reserves: +€9,697
- Gross operating margin +€36,411
up €36,411 (+466.9%), from €7,798 to €44,209
- Taxes +€3,594
up €3,594 (+2531.0%), from €142 to €3,736
- Other operating charges -€575
down €575 (-32.6%), from €1,763 to €1,188
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 | €212,263 | €379,092 | +€166,829 | +78.6% |
| Fixed assets | 21/28 | €165,197 | €150,594 | -€14,603 | -8.8% |
| Tangible fixed assets | 22/27 | €165,197 | €150,594 | -€14,603 | -8.8% |
| Land and buildings | 22 | €145,540 | €141,510 | -€4,030 | -2.8% |
| Plant, machinery and equipment | 23 | €2,395 | €767 | -€1,628 | -68.0% |
| Furniture and vehicles | 24 | €17,262 | €8,317 | -€8,945 | -51.8% |
| Current assets | 29/58 | €47,066 | €228,498 | +€181,432 | +385.5% |
| Amounts receivable within one year | 40/41 | €11,800 | €200,742 | +€188,942 | +1601.2% |
| Trade receivables | 40 | €4,726 | €194,577 | +€189,851 | +4017.2% |
| Other amounts receivable | 41 | €7,074 | €6,165 | -€909 | -12.8% |
| Cash at bank and in hand | 54/58 | €25,254 | €20,981 | -€4,273 | -16.9% |
| Deferred charges and accrued income | 490/1 | €10,012 | €6,775 | -€3,237 | -32.3% |
| Total equity and liabilities | 10/49 | €212,263 | €379,092 | +€166,829 | +78.6% |
| Equity | 10/15 | €64,221 | €45,918 | -€18,303 | -28.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,040 | €18,737 | +€9,697 | +107.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,180 | €16,877 | +€9,697 | +135.1% |
| Profit (loss) carried forward | 14 | €36,581 | €8,581 | -€28,000 | -76.5% |
| Amounts payable | 17/49 | €148,042 | €333,174 | +€185,132 | +125.1% |
| Amounts payable after more than one year | 17 | €111,584 | €103,884 | -€7,700 | -6.9% |
| Financial debts | 170/4 | €109,884 | €101,214 | -€8,670 | -7.9% |
| Other amounts payable | 178/9 | €1,700 | €2,670 | +€970 | +57.1% |
| Amounts payable within one year | 42/48 | €36,458 | €228,588 | +€192,130 | +527.0% |
| Current portion of amounts payable after more than one year | 42 | €8,484 | €8,743 | +€259 | +3.1% |
| Trade debts | 44 | €10,035 | €174,353 | +€164,318 | +1637.4% |
| Suppliers | 440/4 | €10,035 | €174,353 | +€164,318 | +1637.4% |
| Taxes, remuneration and social security | 45 | €265 | €11,093 | +€10,828 | +4086.0% |
| Taxes | 450/3 | €265 | €11,093 | +€10,828 | +4086.0% |
| Other amounts payable | 47/48 | €17,674 | €34,399 | +€16,725 | +94.6% |
| Accrued charges and deferred income | 492/3 | - | €702 | +€702 | |
| Non-recurring operating income | 76A | - | €2,375 | +€2,375 | |
| Remuneration, social security and pensions | 62 | €74 | - | -€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,301 | €17,406 | +€105 | +0.6% |
| Other operating charges | 640/8 | €1,763 | €1,188 | -€575 | -32.6% |
| Gross operating margin | 9900 | €7,798 | €44,209 | +€36,411 | +466.9% |
| Operating profit (loss) | 9901 | -€11,340 | €25,615 | +€36,955 | |
| Financial income | 75/76B | €151 | €77 | -€74 | -49.0% |
| Recurring financial income | 75 | €151 | €77 | -€74 | -49.0% |
| Financial charges | 65/66B | €5,258 | €5,079 | -€179 | -3.4% |
| Recurring financial charges | 65 | €5,258 | €5,079 | -€179 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,447 | €20,613 | +€37,060 | |
| Income taxes | 67/77 | €142 | €3,736 | +€3,594 | +2531.0% |
| Profit (loss) for the period | 9904 | -€16,589 | €16,877 | +€33,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,589 | €16,877 | +€33,466 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.