7C ROOFTOP EXCHANGE: 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.
7C ROOFTOP EXCHANGE
Largest movements
- Cash +€94,342
up €94,342 (+42.6%), from €221,713 to €316,056
mainly Net result for the year (+€85,597) and Depreciation (+€30,186)
- Tangible fixed assets -€30,186
down €30,186 (-17.2%), from €175,486 to €145,301
of which Other tangible fixed assets: -€24,327
- Receivables within one year +€15,504
up €15,504 (+95.6%), from €16,220 to €31,724
of which Other amounts receivable: +€15,152
- Reserves +€85,597
up €85,597 (+25.1%), from €340,399 to €425,995
- Trade debts +€27,368
up €27,368 (+288%), from €9,490 to €36,858
- Tax, wage and social debts -€19,531
down €19,531 (-40.1%), from €48,696 to €29,165
of which Taxes: -€18,598
- Other debts -€13,500
down €13,500 (-100%), from €13,500 to €0
- Services and other goods -€32,857
down €32,857 (-48.5%), from €67,781 to €34,924
- Turnover +€19,285
up €19,285 (+5.8%), from €333,072 to €352,357
- Goods and materials -€13,212
down €13,212 (-100%), from €13,212 to €0
of which Change in stocks: decrease (increase): -€13,212
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 | €419,782 | €499,747 | +€79,965 | +19.0% |
| Fixed assets | 21/28 | €178,658 | €148,473 | -€30,186 | -16.9% |
| Tangible fixed assets | 22/27 | €175,486 | €145,301 | -€30,186 | -17.2% |
| Furniture and vehicles | 24 | €21,139 | €15,280 | -€5,859 | -27.7% |
| Other tangible fixed assets | 26 | €154,348 | €130,021 | -€24,327 | -15.8% |
| Financial fixed assets | 28 | €3,172 | €3,172 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €3,172 | €3,172 | = | 0.0% |
| Participating interests | 282 | €3,172 | €3,172 | = | 0.0% |
| Current assets | 29/58 | €241,124 | €351,274 | +€110,150 | +45.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €16,220 | €31,724 | +€15,504 | +95.6% |
| Trade receivables | 40 | €1,280 | €1,632 | +€352 | +27.5% |
| Other amounts receivable | 41 | €14,940 | €30,092 | +€15,152 | +101% |
| Cash at bank and in hand | 54/58 | €221,713 | €316,056 | +€94,342 | +42.6% |
| Deferred charges and accrued income | 490/1 | €3,190 | €3,494 | +€304 | +9.5% |
| Total equity and liabilities | 10/49 | €419,782 | €499,747 | +€79,965 | +19.0% |
| Equity | 10/15 | €346,599 | €432,195 | +€85,597 | +24.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €340,399 | €425,995 | +€85,597 | +25.1% |
| Distributable reserves | 133 | €340,399 | €425,995 | +€85,597 | +25.1% |
| Amounts payable | 17/49 | €73,183 | €67,551 | -€5,632 | -7.7% |
| Amounts payable within one year | 42/48 | €71,686 | €66,023 | -€5,663 | -7.9% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €9,490 | €36,858 | +€27,368 | +288% |
| Suppliers | 440/4 | €9,490 | €36,858 | +€27,368 | +288% |
| Taxes, remuneration and social security | 45 | €48,696 | €29,165 | -€19,531 | -40.1% |
| Taxes | 450/3 | €25,000 | €6,401 | -€18,598 | -74.4% |
| Remuneration and social security | 454/9 | €23,696 | €22,763 | -€933 | -3.9% |
| Other amounts payable | 47/48 | €13,500 | €0 | -€13,500 | -100% |
| Accrued charges and deferred income | 492/3 | €1,497 | €1,529 | +€32 | +2.1% |
| Operating income | 70/76A | €335,453 | €354,955 | +€19,502 | +5.8% |
| Turnover | 70 | €333,072 | €352,357 | +€19,285 | +5.8% |
| Other operating income | 74 | €2,382 | €2,598 | +€217 | +9.1% |
| Operating charges | 60/66A | €296,404 | €268,825 | -€27,579 | -9.3% |
| Goods for resale, raw materials and consumables | 60 | €13,212 | €0 | -€13,212 | -100% |
| Purchases | 600/8 | €0 | - | = | |
| Change in stocks: decrease (increase) | 609 | €13,212 | €0 | -€13,212 | -100% |
| Services and other goods | 61 | €67,781 | €34,924 | -€32,857 | -48.5% |
| Remuneration, social security and pensions | 62 | €170,996 | €171,246 | +€250 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,186 | €30,186 | = | 0.0% |
| Other operating charges | 640/8 | €730 | €3,720 | +€2,990 | +410% |
| Non-recurring operating charges | 66A | €13,500 | €28,750 | +€15,250 | +113% |
| Operating profit (loss) | 9901 | €39,050 | €86,130 | +€47,081 | +121% |
| Financial income | 75/76B | - | €334 | +€334 | |
| Recurring financial income | 75 | - | €334 | +€334 | |
| Income from current assets | 751 | - | €334 | +€334 | |
| Financial charges | 65/66B | €282 | €301 | +€19 | +6.8% |
| Recurring financial charges | 65 | €282 | €301 | +€19 | +6.8% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €282 | €301 | +€19 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €38,768 | €86,163 | +€47,395 | +122% |
| Income taxes | 67/77 | €418 | €566 | +€149 | +35.6% |
| Taxes | 670/3 | €418 | €700 | +€282 | +67.6% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €134 | +€134 | |
| Profit (loss) for the period | 9904 | €38,350 | €85,597 | +€47,247 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €38,350 | €85,597 | +€47,247 | +123% |
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 28 October 2026 via checked.be.