De Roodbaard: 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.
De Roodbaard
Largest movements
- Cash +€41,320
up €41,320 (+922%), from €4,482 to €45,801
mainly Other debts (+€44,800) and Receivables within one year (+€13,186)
- Stocks and contracts +€17,195
up €17,195 (+31.3%), from €54,852 to €72,047
- Receivables within one year -€13,186
down €13,186 (-90.0%), from €14,654 to €1,468
of which Other amounts receivable: -€13,271
- Other debts +€44,800
up €44,800 (+76.2%), from €58,778 to €103,578
- Trade debts +€9,191
up €9,191 (+667%), from €1,378 to €10,569
- Profit (loss) carried forward -€8,662
down €8,662 (-62.6%), from €13,832 to €5,170
- Gross operating margin -€69,642
down €69,642, from €64,739 to -€4,903
- Other operating charges -€25,486
down €25,486 (-98.0%), from €25,999 to €513
- Taxes -€20,105
down €20,105 (-100%), from €20,105 to €0
- Financial charges +€1,742
up €1,742 (+115%), from €1,512 to €3,254
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 | €73,988 | €119,317 | +€45,329 | +61.3% |
| Current assets | 29/58 | €73,988 | €119,317 | +€45,329 | +61.3% |
| Stocks and contracts in progress | 3 | €54,852 | €72,047 | +€17,195 | +31.3% |
| Contracts in progress | 37 | €54,852 | €72,047 | +€17,195 | +31.3% |
| Amounts receivable within one year | 40/41 | €14,654 | €1,468 | -€13,186 | -90.0% |
| Trade receivables | 40 | €1,119 | €1,204 | +€85 | +7.6% |
| Other amounts receivable | 41 | €13,535 | €264 | -€13,271 | -98.0% |
| Cash at bank and in hand | 54/58 | €4,482 | €45,801 | +€41,320 | +922% |
| Total equity and liabilities | 10/49 | €73,988 | €119,317 | +€45,329 | +61.3% |
| Equity | 10/15 | €13,832 | €5,170 | -€8,662 | -62.6% |
| Profit (loss) carried forward | 14 | €13,832 | €5,170 | -€8,662 | -62.6% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €60,156 | €114,147 | +€53,991 | +89.8% |
| Amounts payable within one year | 42/48 | €60,156 | €114,147 | +€53,991 | +89.8% |
| Trade debts | 44 | €1,378 | €10,569 | +€9,191 | +667% |
| Suppliers | 440/4 | €1,378 | €10,569 | +€9,191 | +667% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €58,778 | €103,578 | +€44,800 | +76.2% |
| Non-recurring operating income | 76A | €75,335 | €0 | -€75,335 | -100% |
| Other operating charges | 640/8 | €25,999 | €513 | -€25,486 | -98.0% |
| Gross operating margin | 9900 | €64,739 | -€4,903 | -€69,642 | |
| Operating profit (loss) | 9901 | €38,739 | -€5,417 | -€44,156 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €1,512 | €3,254 | +€1,742 | +115% |
| Recurring financial charges | 65 | €1,512 | €3,254 | +€1,742 | +115% |
| Profit (loss) for the period before taxes | 9903 | €37,227 | -€8,662 | -€45,889 | |
| Income taxes | 67/77 | €20,105 | €0 | -€20,105 | -100% |
| Profit (loss) for the period | 9904 | €17,122 | -€8,662 | -€25,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,122 | -€8,662 | -€25,784 |
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 16 October 2026 via checked.be.