Bashir Roof: 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.
Bashir Roof
Largest movements
- Receivables within one year +€36,637
up €36,637 (+877%), from €4,177 to €40,814
of which Trade receivables: +€20,353
- Cash +€25,327
up €25,327 (+31.4%), from €80,588 to €105,915
mainly Net result for the year (+€61,963) and Other debts (+€20,000)
- Tangible fixed assets -€7,025
down €7,025 (-22.2%), from €31,612 to €24,587
- Profit (loss) carried forward +€41,963
up €41,963 (+43.6%), from €96,190 to €138,153
- Other debts +€20,000
new in 2025: €20,000
- Debts after one year -€4,501
no longer reported in 2025 (was €4,501)
- Current portion of long-term debt -€2,972
down €2,972 (-39.8%), from €7,473 to €4,501
- Gross operating margin +€83,414
up €83,414, from -€24,917 to €58,497
- Taxes -€28,655
down €28,655, from €14,904 to -€13,751
- Depreciation +€3,512
up €3,512 (+100.0%), from €3,512 to €7,025
- Financial charges +€678
up €678 (+61.2%), from €1,107 to €1,785
- Other operating charges +€622
up €622 (+72.8%), from €854 to €1,475
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 | €116,377 | €171,316 | +€54,939 | +47.2% |
| Fixed assets | 21/28 | €31,612 | €24,587 | -€7,025 | -22.2% |
| Tangible fixed assets | 22/27 | €31,612 | €24,587 | -€7,025 | -22.2% |
| Furniture and vehicles | 24 | €31,612 | €24,587 | -€7,025 | -22.2% |
| Current assets | 29/58 | €84,765 | €146,729 | +€61,964 | +73.1% |
| Amounts receivable within one year | 40/41 | €4,177 | €40,814 | +€36,637 | +877% |
| Trade receivables | 40 | €2,906 | €23,259 | +€20,353 | +701% |
| Other amounts receivable | 41 | €1,271 | €17,555 | +€16,284 | +1,281% |
| Cash at bank and in hand | 54/58 | €80,588 | €105,915 | +€25,327 | +31.4% |
| Total equity and liabilities | 10/49 | €116,377 | €171,316 | +€54,939 | +47.2% |
| Equity | 10/15 | €97,190 | €139,153 | +€41,963 | +43.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,190 | €138,153 | +€41,963 | +43.6% |
| Amounts payable | 17/49 | €19,187 | €32,163 | +€12,976 | +67.6% |
| Amounts payable after more than one year | 17 | €4,501 | - | -€4,501 | |
| Financial debts | 170/4 | €4,501 | - | -€4,501 | |
| Amounts payable within one year | 42/48 | €13,186 | €32,163 | +€18,977 | +144% |
| Current portion of amounts payable after more than one year | 42 | €7,473 | €4,501 | -€2,972 | -39.8% |
| Financial debts | 43 | €3,750 | €3,750 | = | 0.0% |
| Credit institutions | 430/8 | €3,750 | €3,750 | = | 0.0% |
| Trade debts | 44 | €1,962 | €3,634 | +€1,672 | +85.2% |
| Suppliers | 440/4 | €1,962 | €1,174 | -€788 | -40.2% |
| Bills of exchange payable | 441 | - | €2,460 | +€2,460 | |
| Taxes, remuneration and social security | 45 | - | €278 | +€278 | |
| Taxes | 450/3 | - | €278 | +€278 | |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,512 | €7,025 | +€3,512 | +100.0% |
| Other operating charges | 640/8 | €854 | €1,475 | +€622 | +72.8% |
| Gross operating margin | 9900 | -€24,917 | €58,497 | +€83,414 | |
| Operating profit (loss) | 9901 | -€29,283 | €49,997 | +€79,281 | |
| Financial income | 75/76B | €343 | - | -€343 | |
| Recurring financial income | 75 | €343 | - | -€343 | |
| Financial charges | 65/66B | €1,107 | €1,785 | +€678 | +61.2% |
| Recurring financial charges | 65 | €1,107 | €1,785 | +€678 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,048 | €48,212 | +€78,260 | |
| Income taxes | 67/77 | €14,904 | -€13,751 | -€28,655 | |
| Profit (loss) for the period | 9904 | -€44,952 | €61,963 | +€106,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,952 | €61,963 | +€106,915 |
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 26 October 2026 via checked.be.