ROIMAH: 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.
ROIMAH
Largest movements
- Tangible fixed assets -€45,329
down €45,329 (-2.5%), from €1.8m to €1.8m
of which Land and buildings: -€45,329
- Cash -€30,859
down €30,859 (-15.0%), from €205,689 to €174,829
mainly Net result for the year (-€130,287) and Accrued charges and deferred income (-€23,063)
- Profit (loss) carried forward -€130,287
down €130,287 (-25.2%), from -€516,943 to -€647,229
- Other debts +€81,214
up €81,214 (+3.6%), from €2.3m to €2.3m
- Accrued charges and deferred income -€23,063
down €23,063 (-28.4%), from €81,214 to €58,150
- Financial charges -€23,003
down €23,003 (-28.3%), from €81,310 to €58,306
- Gross operating margin -€6,027
down €6,027 (-50.4%), from -€11,960 to -€17,986
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 | €2,031,345 | €1,955,211 | -€76,134 | -3.7% |
| Fixed assets | 21/28 | €1,825,117 | €1,779,788 | -€45,329 | -2.5% |
| Tangible fixed assets | 22/27 | €1,825,117 | €1,779,788 | -€45,329 | -2.5% |
| Land and buildings | 22 | €1,697,999 | €1,652,670 | -€45,329 | -2.7% |
| Assets under construction and advance payments | 27 | €127,118 | €127,118 | = | 0.0% |
| Current assets | 29/58 | €206,229 | €175,423 | -€30,805 | -14.9% |
| Cash at bank and in hand | 54/58 | €205,689 | €174,829 | -€30,859 | -15.0% |
| Deferred charges and accrued income | 490/1 | €540 | €594 | +€54 | +10.0% |
| Total equity and liabilities | 10/49 | €2,031,345 | €1,955,211 | -€76,134 | -3.7% |
| Equity | 10/15 | -€316,943 | -€447,229 | -€130,287 | -41.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€516,943 | -€647,229 | -€130,287 | -25.2% |
| Amounts payable | 17/49 | €2,348,288 | €2,402,441 | +€54,153 | +2.3% |
| Amounts payable within one year | 42/48 | €2,267,074 | €2,344,290 | +€77,216 | +3.4% |
| Trade debts | 44 | €4,018 | €20 | -€3,998 | -99.5% |
| Suppliers | 440/4 | €4,018 | €20 | -€3,998 | -99.5% |
| Other amounts payable | 47/48 | €2,263,057 | €2,344,270 | +€81,214 | +3.6% |
| Accrued charges and deferred income | 492/3 | €81,214 | €58,150 | -€23,063 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,329 | €45,329 | = | 0.0% |
| Other operating charges | 640/8 | €8,708 | €8,665 | -€43 | -0.5% |
| Gross operating margin | 9900 | -€11,960 | -€17,986 | -€6,027 | -50.4% |
| Operating profit (loss) | 9901 | -€65,996 | -€71,980 | -€5,984 | -9.1% |
| Financial charges | 65/66B | €81,310 | €58,306 | -€23,003 | -28.3% |
| Recurring financial charges | 65 | €81,310 | €58,306 | -€23,003 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€147,306 | -€130,287 | +€17,019 | +11.6% |
| Profit (loss) for the period | 9904 | -€147,306 | -€130,287 | +€17,019 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€147,306 | -€130,287 | +€17,019 | +11.6% |
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 29 October 2026 via checked.be.