AD ROOFCONSTRUCT: 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.
AD ROOFCONSTRUCT
Largest movements
- Receivables within one year +€53,622
up €53,622 (+81.8%), from €65,566 to €119,188
of which Trade receivables: +€64,671
- Cash +€30,377
up €30,377 (+108.6%), from €27,975 to €58,352
mainly Accrued charges and deferred income (+€35,092) and Trade debts (+€30,242)
- Tangible fixed assets -€17,554
down €17,554 (-27.5%), from €63,868 to €46,315
of which Furniture and vehicles: -€17,324
- Accrued charges and deferred income +€35,092
up €35,092 (+224.6%), from €15,625 to €50,716
- Trade debts +€30,242
up €30,242 (+405.1%), from €7,465 to €37,707
- Profit (loss) carried forward +€17,427
up €17,427 (+32.5%), from €53,572 to €70,999
- Debts after one year -€11,773
down €11,773 (-19.4%), from €60,692 to €48,919
- Other debts -€9,326
no longer reported in 2025 (was €9,326)
- Gross operating margin +€28,992
up €28,992 (+176.3%), from €16,448 to €45,441
- Depreciation +€9,129
up €9,129 (+95.0%), from €9,610 to €18,739
- Taxes +€4,231
up €4,231 (+437.4%), from €967 to €5,198
- Financial charges +€1,591
up €1,591 (+101.2%), from €1,573 to €3,165
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 | €164,464 | €229,760 | +€65,295 | +39.7% |
| Fixed assets | 21/28 | €68,868 | €51,315 | -€17,554 | -25.5% |
| Tangible fixed assets | 22/27 | €63,868 | €46,315 | -€17,554 | -27.5% |
| Plant, machinery and equipment | 23 | €2,853 | €2,623 | -€230 | -8.1% |
| Furniture and vehicles | 24 | €61,016 | €43,692 | -€17,324 | -28.4% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €95,596 | €178,445 | +€82,849 | +86.7% |
| Stocks and contracts in progress | 3 | €1,725 | €905 | -€820 | -47.5% |
| Stocks | 30/36 | €1,725 | €905 | -€820 | -47.5% |
| Amounts receivable within one year | 40/41 | €65,566 | €119,188 | +€53,622 | +81.8% |
| Trade receivables | 40 | €53,102 | €117,773 | +€64,671 | +121.8% |
| Other amounts receivable | 41 | €12,464 | €1,415 | -€11,049 | -88.7% |
| Cash at bank and in hand | 54/58 | €27,975 | €58,352 | +€30,377 | +108.6% |
| Deferred charges and accrued income | 490/1 | €330 | - | -€330 | |
| Total equity and liabilities | 10/49 | €164,464 | €229,760 | +€65,295 | +39.7% |
| Equity | 10/15 | €61,072 | €78,499 | +€17,427 | +28.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Contributions outside capital | 11 | €7,500 | €7,500 | = | 0.0% |
| Other | 1109/19 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,572 | €70,999 | +€17,427 | +32.5% |
| Amounts payable | 17/49 | €103,392 | €151,260 | +€47,868 | +46.3% |
| Amounts payable after more than one year | 17 | €60,692 | €48,919 | -€11,773 | -19.4% |
| Financial debts | 170/4 | €60,692 | €48,919 | -€11,773 | -19.4% |
| Amounts payable within one year | 42/48 | €27,076 | €51,625 | +€24,549 | +90.7% |
| Trade debts | 44 | €7,465 | €37,707 | +€30,242 | +405.1% |
| Suppliers | 440/4 | €7,465 | €37,707 | +€30,242 | +405.1% |
| Taxes, remuneration and social security | 45 | €10,284 | €13,918 | +€3,633 | +35.3% |
| Taxes | 450/3 | €1,045 | €7,822 | +€6,776 | +648.2% |
| Remuneration and social security | 454/9 | €9,239 | €6,096 | -€3,143 | -34.0% |
| Other amounts payable | 47/48 | €9,326 | - | -€9,326 | |
| Accrued charges and deferred income | 492/3 | €15,625 | €50,716 | +€35,092 | +224.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,610 | €18,739 | +€9,129 | +95.0% |
| Other operating charges | 640/8 | €1,217 | €1,130 | -€87 | -7.2% |
| Non-recurring operating charges | 66A | €467 | - | -€467 | |
| Gross operating margin | 9900 | €16,448 | €45,441 | +€28,992 | +176.3% |
| Operating profit (loss) | 9901 | €5,154 | €25,572 | +€20,417 | +396.1% |
| Financial income | 75/76B | - | €219 | +€219 | |
| Recurring financial income | 75 | - | €219 | +€219 | |
| Financial charges | 65/66B | €1,573 | €3,165 | +€1,591 | +101.2% |
| Recurring financial charges | 65 | €1,573 | €3,165 | +€1,591 | +101.2% |
| Profit (loss) for the period before taxes | 9903 | €3,581 | €22,626 | +€19,044 | +531.8% |
| Income taxes | 67/77 | €967 | €5,198 | +€4,231 | +437.4% |
| Profit (loss) for the period | 9904 | €2,614 | €17,427 | +€14,814 | +566.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,614 | €17,427 | +€14,814 | +566.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.