RODMA: 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.
RODMA
Largest movements
- Current investments +€95,000
up €95,000 (+18.4%), from €515,000 to €610,000
- Receivables within one year -€26,296
down €26,296 (-3.9%), from €681,085 to €654,789
of which Other amounts receivable: -€26,296
- Reserves +€37,183
up €37,183 (+2.8%), from €1.3m to €1.3m
of which Distributable reserves: +€37,183
- Financial income -€5,170
down €5,170 (-37.4%), from €13,820 to €8,650
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 | €1,768,253 | €1,826,687 | +€58,434 | +3.3% |
| Fixed assets | 21/28 | €561,367 | €545,374 | -€15,992 | -2.8% |
| Tangible fixed assets | 22/27 | €561,367 | €545,374 | -€15,992 | -2.8% |
| Land and buildings | 22 | €550,346 | €537,440 | -€12,907 | -2.3% |
| Plant, machinery and equipment | 23 | €11,021 | €7,935 | -€3,086 | -28.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €1,206,886 | €1,281,313 | +€74,427 | +6.2% |
| Amounts receivable within one year | 40/41 | €681,085 | €654,789 | -€26,296 | -3.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €681,085 | €654,789 | -€26,296 | -3.9% |
| Current investments | 50/53 | €515,000 | €610,000 | +€95,000 | +18.4% |
| Cash at bank and in hand | 54/58 | €10,801 | €16,524 | +€5,722 | +53.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,768,253 | €1,826,687 | +€58,434 | +3.3% |
| Equity | 10/15 | €1,692,156 | €1,729,340 | +€37,183 | +2.2% |
| Contributions | 10/11 | €384,000 | €384,000 | = | 0.0% |
| Capital | 10 | €384,000 | €384,000 | = | 0.0% |
| Issued capital | 100 | €384,000 | €384,000 | = | 0.0% |
| Reserves | 13 | €1,308,156 | €1,345,340 | +€37,183 | +2.8% |
| Non-distributable reserves | 130/1 | €38,400 | €38,400 | = | 0.0% |
| Legal reserve | 130 | €38,400 | €38,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,241 | €18,241 | = | 0.0% |
| Distributable reserves | 133 | €1,251,515 | €1,288,699 | +€37,183 | +3.0% |
| Amounts payable | 17/49 | €76,097 | €97,348 | +€21,251 | +27.9% |
| Amounts payable within one year | 42/48 | €76,097 | €97,348 | +€21,251 | +27.9% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €9,946 | €20,197 | +€10,251 | +103.1% |
| Taxes | 450/3 | €9,946 | €20,197 | +€10,251 | +103.1% |
| Other amounts payable | 47/48 | €66,150 | €77,150 | +€11,000 | +16.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,831 | €15,992 | -€839 | -5.0% |
| Other operating charges | 640/8 | €6,648 | €5,847 | -€802 | -12.1% |
| Gross operating margin | 9900 | €180,052 | €179,502 | -€550 | -0.3% |
| Operating profit (loss) | 9901 | €156,573 | €157,663 | +€1,091 | +0.7% |
| Financial income | 75/76B | €13,820 | €8,650 | -€5,170 | -37.4% |
| Recurring financial income | 75 | €13,820 | €8,650 | -€5,170 | -37.4% |
| Financial charges | 65/66B | €44 | €46 | +€3 | +5.9% |
| Recurring financial charges | 65 | €44 | €46 | +€3 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €170,349 | €166,267 | -€4,082 | -2.4% |
| Income taxes | 67/77 | €54,093 | €53,084 | -€1,009 | -1.9% |
| Profit (loss) for the period | 9904 | €116,257 | €113,183 | -€3,074 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,257 | €113,183 | -€3,074 | -2.6% |
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 2 October 2026 via checked.be.