RORIJO: 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.
RORIJO
Largest movements
- Cash -€28,928
down €28,928 (-77.7%), from €37,223 to €8,295
mainly Investment in fixed assets (net) (-€41,328) and Net result for the year (-€3,786)
- Tangible fixed assets +€24,074
up €24,074 (+4.7%), from €508,727 to €532,801
of which Land and buildings: +€24,074
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€4,647
down €4,647 (-21.2%), from €21,901 to €17,254
- Other operating charges -€871
down €871 (-8.7%), from €10,002 to €9,131
- Gross operating margin -€481
down €481 (-2.1%), from €23,188 to €22,707
- Financial income -€467
no longer reported in 2025 (was €467)
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 | €547,817 | €543,534 | -€4,283 | -0.8% |
| Fixed assets | 21/28 | €508,727 | €532,801 | +€24,074 | +4.7% |
| Tangible fixed assets | 22/27 | €508,727 | €532,801 | +€24,074 | +4.7% |
| Land and buildings | 22 | €508,727 | €532,801 | +€24,074 | +4.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €39,090 | €10,733 | -€28,357 | -72.5% |
| Cash at bank and in hand | 54/58 | €37,223 | €8,295 | -€28,928 | -77.7% |
| Deferred charges and accrued income | 490/1 | €1,868 | €2,438 | +€571 | +30.6% |
| Total equity and liabilities | 10/49 | €547,817 | €543,534 | -€4,283 | -0.8% |
| Equity | 10/15 | €375,994 | €372,208 | -€3,786 | -1.0% |
| Contributions | 10/11 | €495,787 | €495,787 | = | 0.0% |
| Capital | 10 | €495,787 | €495,787 | = | 0.0% |
| Issued capital | 100 | €495,787 | €495,787 | = | 0.0% |
| Reserves | 13 | €1,650 | €1,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,650 | €1,650 | = | 0.0% |
| Legal reserve | 130 | €1,650 | €1,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,443 | -€125,229 | -€3,786 | -3.1% |
| Amounts payable | 17/49 | €171,824 | €171,326 | -€497 | -0.3% |
| Amounts payable within one year | 42/48 | €16,764 | €16,267 | -€497 | -3.0% |
| Trade debts | 44 | €13,146 | €12,596 | -€550 | -4.2% |
| Suppliers | 440/4 | €13,146 | €12,596 | -€550 | -4.2% |
| Other amounts payable | 47/48 | €3,618 | €3,670 | +€52 | +1.4% |
| Accrued charges and deferred income | 492/3 | €155,060 | €155,060 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,901 | €17,254 | -€4,647 | -21.2% |
| Other operating charges | 640/8 | €10,002 | €9,131 | -€871 | -8.7% |
| Gross operating margin | 9900 | €23,188 | €22,707 | -€481 | -2.1% |
| Operating profit (loss) | 9901 | -€8,714 | -€3,678 | +€5,037 | +57.8% |
| Financial income | 75/76B | €467 | - | -€467 | |
| Recurring financial income | 75 | €467 | - | -€467 | |
| Financial charges | 65/66B | €59 | €108 | +€50 | +85.1% |
| Recurring financial charges | 65 | €59 | €108 | +€50 | +85.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,306 | -€3,786 | +€4,520 | +54.4% |
| Profit (loss) for the period | 9904 | -€8,306 | -€3,786 | +€4,520 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,306 | -€3,786 | +€4,520 | +54.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.