2B ROOFED: 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.
2B ROOFED
Largest movements
- Receivables within one year -€1,947
down €1,947 (-55.5%), from €3,506 to €1,559
of which Trade receivables: -€2,604
- Cash +€241
up €241 (+1.6%), from €14,717 to €14,958
mainly Net result for the year (+€5,439) and Receivables within one year (+€1,947)
- Profit (loss) carried forward +€5,439
up €5,439 (+13.6%), from -€40,131 to -€34,692
- Tax, wage and social debts -€2,409
down €2,409 (-96.4%), from €2,500 to €91
of which Remuneration and social security: -€2,500
- Other debts -€2,387
no longer reported in 2025 (was €2,387)
- Trade debts -€2,048
down €2,048 (-78.4%), from €2,611 to €563
- Accrued charges and deferred income -€300
no longer reported in 2025 (was €300)
- Gross operating margin +€17,283
up €17,283, from -€6,012 to €11,270
- Other operating charges +€5,164
up €5,164 (+1,349%), from €383 to €5,547
- Financial income -€696
down €696 (-99.5%), from €700 to €4
- Financial charges -€531
down €531 (-72.9%), from €729 to €198
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 | €18,223 | €16,517 | -€1,706 | -9.4% |
| Current assets | 29/58 | €18,223 | €16,517 | -€1,706 | -9.4% |
| Amounts receivable within one year | 40/41 | €3,506 | €1,559 | -€1,947 | -55.5% |
| Trade receivables | 40 | €2,604 | - | -€2,604 | |
| Other amounts receivable | 41 | €902 | €1,559 | +€657 | +72.8% |
| Cash at bank and in hand | 54/58 | €14,717 | €14,958 | +€241 | +1.6% |
| Total equity and liabilities | 10/49 | €18,223 | €16,517 | -€1,706 | -9.4% |
| Equity | 10/15 | €10,424 | €15,863 | +€5,439 | +52.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,355 | €44,355 | = | 0.0% |
| Distributable reserves | 133 | €44,355 | €44,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,131 | -€34,692 | +€5,439 | +13.6% |
| Amounts payable | 17/49 | €7,799 | €654 | -€7,145 | -91.6% |
| Amounts payable within one year | 42/48 | €7,499 | €654 | -€6,845 | -91.3% |
| Trade debts | 44 | €2,611 | €563 | -€2,048 | -78.4% |
| Suppliers | 440/4 | €2,611 | €563 | -€2,048 | -78.4% |
| Taxes, remuneration and social security | 45 | €2,500 | €91 | -€2,409 | -96.4% |
| Taxes | 450/3 | - | €91 | +€91 | |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €2,387 | - | -€2,387 | |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Other operating charges | 640/8 | €383 | €5,547 | +€5,164 | +1,349% |
| Gross operating margin | 9900 | -€6,012 | €11,270 | +€17,283 | |
| Operating profit (loss) | 9901 | -€6,395 | €5,724 | +€12,119 | |
| Financial income | 75/76B | €700 | €4 | -€696 | -99.5% |
| Recurring financial income | 75 | €700 | €4 | -€696 | -99.5% |
| Financial charges | 65/66B | €729 | €198 | -€531 | -72.9% |
| Recurring financial charges | 65 | €729 | €198 | -€531 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,424 | €5,530 | +€11,953 | |
| Income taxes | 67/77 | - | €91 | +€91 | |
| Profit (loss) for the period | 9904 | -€6,424 | €5,439 | +€11,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,424 | €5,439 | +€11,863 |
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 15 October 2026 via checked.be.