S RODY: 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.
S RODY
Largest movements
- Cash +€12,372
up €12,372 (+12.1%), from €102,292 to €114,665
mainly Net result for the year (+€14,077) and Depreciation (+€11,635)
- Receivables within one year +€11,699
up €11,699 (+49.9%), from €23,421 to €35,119
of which Other amounts receivable: +€10,088
- Tangible fixed assets -€7,910
down €7,910 (-21.7%), from €36,400 to €28,490
of which Leasing and similar rights: -€9,100
- Intangible fixed assets -€2,442
down €2,442 (-16.7%), from €14,654 to €12,212
- Profit (loss) carried forward +€14,077
up €14,077 (+21.8%), from €64,446 to €78,523
- Trade debts +€6,162
up €6,162 (+55.1%), from €11,178 to €17,339
- Debts after one year -€5,379
no longer reported in 2025 (was €5,379)
- Current portion of long-term debt -€4,494
down €4,494 (-45.5%), from €9,872 to €5,379
- Purchases and services -€202,242
no longer reported in 2025 (was €202,242)
- Gross operating margin -€43,414
down €43,414 (-51.6%), from €84,163 to €40,749
- Financial income +€30,484
up €30,484 (+3,048%), from €1,000 to €31,484
of which Non-recurring financial income: +€30,000
- Staff costs -€4,371
down €4,371 (-12.8%), from €34,276 to €29,905
- Taxes -€2,478
down €2,478 (-27.4%), from €9,031 to €6,553
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.
Derived cash bridge
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 | €176,768 | €190,486 | +€13,718 | +7.8% |
| Fixed assets | 21/28 | €51,054 | €40,702 | -€10,352 | -20.3% |
| Intangible fixed assets | 21 | €14,654 | €12,212 | -€2,442 | -16.7% |
| Tangible fixed assets | 22/27 | €36,400 | €28,490 | -€7,910 | -21.7% |
| Furniture and vehicles | 24 | - | €1,190 | +€1,190 | |
| Leasing and similar rights | 25 | €36,400 | €27,300 | -€9,100 | -25.0% |
| Current assets | 29/58 | €125,713 | €149,784 | +€24,071 | +19.1% |
| Amounts receivable within one year | 40/41 | €23,421 | €35,119 | +€11,699 | +49.9% |
| Trade receivables | 40 | €1,631 | €3,242 | +€1,610 | +98.7% |
| Other amounts receivable | 41 | €21,789 | €31,877 | +€10,088 | +46.3% |
| Cash at bank and in hand | 54/58 | €102,292 | €114,665 | +€12,372 | +12.1% |
| Total equity and liabilities | 10/49 | €176,768 | €190,486 | +€13,718 | +7.8% |
| Equity | 10/15 | €134,411 | €148,488 | +€14,077 | +10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €57,565 | €57,565 | = | 0.0% |
| Distributable reserves | 133 | €57,565 | €57,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,446 | €78,523 | +€14,077 | +21.8% |
| Amounts payable | 17/49 | €42,357 | €41,998 | -€359 | -0.8% |
| Amounts payable after more than one year | 17 | €5,379 | - | -€5,379 | |
| Financial debts | 170/4 | €5,379 | - | -€5,379 | |
| Amounts payable within one year | 42/48 | €35,118 | €38,435 | +€3,317 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €9,872 | €5,379 | -€4,494 | -45.5% |
| Trade debts | 44 | €11,178 | €17,339 | +€6,162 | +55.1% |
| Suppliers | 440/4 | €11,178 | €17,339 | +€6,162 | +55.1% |
| Taxes, remuneration and social security | 45 | €14,068 | €15,717 | +€1,649 | +11.7% |
| Taxes | 450/3 | €10,479 | €13,940 | +€3,461 | +33.0% |
| Remuneration and social security | 454/9 | €3,588 | €1,777 | -€1,812 | -50.5% |
| Accrued charges and deferred income | 492/3 | €1,860 | €3,563 | +€1,703 | +91.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €202,242 | - | -€202,242 | |
| Remuneration, social security and pensions | 62 | €34,276 | €29,905 | -€4,371 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,542 | €11,635 | +€93 | +0.8% |
| Other operating charges | 640/8 | €8,343 | €7,389 | -€954 | -11.4% |
| Gross operating margin | 9900 | €84,163 | €40,749 | -€43,414 | -51.6% |
| Operating profit (loss) | 9901 | €30,002 | -€8,180 | -€38,182 | |
| Financial income | 75/76B | €1,000 | €31,484 | +€30,484 | +3,048% |
| Recurring financial income | 75 | €1,000 | €1,484 | +€484 | +48.4% |
| Non-recurring financial income | 76B | - | €30,000 | +€30,000 | |
| Financial charges | 65/66B | €2,481 | €2,674 | +€193 | +7.8% |
| Recurring financial charges | 65 | €2,481 | €2,674 | +€193 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €28,521 | €20,630 | -€7,890 | -27.7% |
| Income taxes | 67/77 | €9,031 | €6,553 | -€2,478 | -27.4% |
| Profit (loss) for the period | 9904 | €19,489 | €14,077 | -€5,412 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,489 | €14,077 | -€5,412 | -27.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.