Buro Roos: 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.
Buro Roos
Largest movements
- Cash -€13,142
down €13,142 (-35.9%), from €36,602 to €23,460
mainly Investment in fixed assets (net) (-€8,779) and Receivables within one year (-€6,036)
- Receivables within one year +€6,036
up €6,036 (+21.6%), from €27,987 to €34,023
of which Trade receivables: +€4,504
- Tangible fixed assets +€5,697
up €5,697 (+54.5%), from €10,456 to €16,153
of which Other tangible fixed assets: +€5,433
- Deferred charges and accrued income +€3,381
up €3,381 (+144%), from €2,341 to €5,722
- Trade debts +€1,437
up €1,437 (+87.6%), from €1,640 to €3,077
- Reserves +€905
up €905 (+1.4%), from €63,231 to €64,136
- Gross operating margin -€12,594
down €12,594 (-47.2%), from €26,675 to €14,081
- Taxes -€1,701
down €1,701 (-26.7%), from €6,380 to €4,678
- Depreciation +€1,043
up €1,043 (+51.2%), from €2,039 to €3,082
- Other operating charges -€820
down €820 (-31.7%), from €2,585 to €1,765
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 | €77,387 | €79,358 | +€1,972 | +2.5% |
| Fixed assets | 21/28 | €10,456 | €16,153 | +€5,697 | +54.5% |
| Tangible fixed assets | 22/27 | €10,456 | €16,153 | +€5,697 | +54.5% |
| Plant, machinery and equipment | 23 | €2,339 | €3,192 | +€853 | +36.4% |
| Furniture and vehicles | 24 | €2,648 | €2,060 | -€588 | -22.2% |
| Other tangible fixed assets | 26 | €5,469 | €10,902 | +€5,433 | +99.3% |
| Current assets | 29/58 | €66,930 | €63,205 | -€3,725 | -5.6% |
| Amounts receivable within one year | 40/41 | €27,987 | €34,023 | +€6,036 | +21.6% |
| Trade receivables | 40 | €23,038 | €27,542 | +€4,504 | +19.5% |
| Other amounts receivable | 41 | €4,949 | €6,481 | +€1,532 | +31.0% |
| Cash at bank and in hand | 54/58 | €36,602 | €23,460 | -€13,142 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,341 | €5,722 | +€3,381 | +144% |
| Total equity and liabilities | 10/49 | €77,387 | €79,358 | +€1,972 | +2.5% |
| Equity | 10/15 | €65,731 | €66,636 | +€905 | +1.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €63,231 | €64,136 | +€905 | +1.4% |
| Distributable reserves | 133 | €63,231 | €64,136 | +€905 | +1.4% |
| Amounts payable | 17/49 | €11,655 | €12,722 | +€1,067 | +9.2% |
| Amounts payable within one year | 42/48 | €11,488 | €12,722 | +€1,234 | +10.7% |
| Trade debts | 44 | €1,640 | €3,077 | +€1,437 | +87.6% |
| Suppliers | 440/4 | €1,640 | €3,077 | +€1,437 | +87.6% |
| Taxes, remuneration and social security | 45 | €9,848 | €9,645 | -€203 | -2.1% |
| Taxes | 450/3 | €9,848 | €9,645 | -€203 | -2.1% |
| Accrued charges and deferred income | 492/3 | €167 | €0 | -€167 | -100% |
| Remuneration, social security and pensions | 62 | €1,920 | €1,920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,039 | €3,082 | +€1,043 | +51.2% |
| Other operating charges | 640/8 | €2,585 | €1,765 | -€820 | -31.7% |
| Non-recurring operating charges | 66A | - | €248 | +€248 | |
| Gross operating margin | 9900 | €26,675 | €14,081 | -€12,594 | -47.2% |
| Operating profit (loss) | 9901 | €20,131 | €7,065 | -€13,066 | -64.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,500 | €1,482 | -€19 | -1.2% |
| Recurring financial charges | 65 | €1,500 | €1,482 | -€19 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €18,631 | €5,584 | -€13,048 | -70.0% |
| Income taxes | 67/77 | €6,380 | €4,678 | -€1,701 | -26.7% |
| Profit (loss) for the period | 9904 | €12,252 | €905 | -€11,347 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,252 | €905 | -€11,347 | -92.6% |
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 17 October 2026 via checked.be.