BOOMKWEKERIJ ROELS: 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.
BOOMKWEKERIJ ROELS
Largest movements
- Cash +€48,512
up €48,512 (+35.3%), from €137,370 to €185,882
mainly Net result for the year (+€28,774) and Trade debts (+€22,476)
- Receivables within one year -€16,454
down €16,454 (-20.3%), from €81,097 to €64,643
of which Trade receivables: -€12,044
- Reserves +€28,774
up €28,774 (+16.1%), from €179,079 to €207,853
- Trade debts +€22,476
up €22,476 (+158%), from €14,224 to €36,700
- Tax, wage and social debts -€19,518
down €19,518 (-99.4%), from €19,626 to €108
- Taxes +€6,849
up €6,849 (+69.3%), from €9,878 to €16,727
- Gross operating margin -€3,814
down €3,814 (-7.7%), from €49,613 to €45,799
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 | €218,467 | €250,525 | +€32,058 | +14.7% |
| Current assets | 29/58 | €218,467 | €250,525 | +€32,058 | +14.7% |
| Amounts receivable within one year | 40/41 | €81,097 | €64,643 | -€16,454 | -20.3% |
| Trade receivables | 40 | €75,940 | €63,896 | -€12,044 | -15.9% |
| Other amounts receivable | 41 | €5,157 | €747 | -€4,410 | -85.5% |
| Cash at bank and in hand | 54/58 | €137,370 | €185,882 | +€48,512 | +35.3% |
| Total equity and liabilities | 10/49 | €218,467 | €250,525 | +€32,058 | +14.7% |
| Equity | 10/15 | €184,079 | €212,853 | +€28,774 | +15.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €179,079 | €207,853 | +€28,774 | +16.1% |
| Distributable reserves | 133 | €179,079 | €207,853 | +€28,774 | +16.1% |
| Amounts payable | 17/49 | €34,388 | €37,672 | +€3,284 | +9.5% |
| Amounts payable within one year | 42/48 | €34,388 | €37,672 | +€3,284 | +9.5% |
| Trade debts | 44 | €14,224 | €36,700 | +€22,476 | +158% |
| Suppliers | 440/4 | €14,224 | €36,700 | +€22,476 | +158% |
| Taxes, remuneration and social security | 45 | €19,626 | €108 | -€19,518 | -99.4% |
| Taxes | 450/3 | €19,626 | €108 | -€19,518 | -99.4% |
| Other amounts payable | 47/48 | €538 | €864 | +€326 | +60.6% |
| Other operating charges | 640/8 | €140 | €210 | +€70 | +50.0% |
| Gross operating margin | 9900 | €49,613 | €45,799 | -€3,814 | -7.7% |
| Operating profit (loss) | 9901 | €49,473 | €45,589 | -€3,884 | -7.9% |
| Financial charges | 65/66B | €82 | €88 | +€6 | +7.3% |
| Recurring financial charges | 65 | €82 | €88 | +€6 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €49,391 | €45,501 | -€3,890 | -7.9% |
| Income taxes | 67/77 | €9,878 | €16,727 | +€6,849 | +69.3% |
| Profit (loss) for the period | 9904 | €39,513 | €28,774 | -€10,739 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,513 | €28,774 | -€10,739 | -27.2% |
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 24 October 2026 via checked.be.