DR. ELKE ROOFTHOOFD: what changed
What changed
DR. ELKE ROOFTHOOFD
filed annual accounts (NBB)
Net result for the year
€117,328
2024 · €162,827-€45,499
Equity
€454,689
2024 · €431,361+€23,328
Cash
€136,038
2024 · €97,093+€38,946
Balance sheet total
€806,786
2024 · €836,506-€29,720
Largest movements
Assets
- Receivables within one year -€44,451
down €44,451 (-22.1%), from €201,306 to €156,856
of which Trade receivables: -€28,056
- Cash +€38,946
up €38,946 (+40.1%), from €97,093 to €136,038
mainly Net result for the year (+€117,328) and Receivables within one year (+€44,451)
- Tangible fixed assets -€24,215
down €24,215 (-4.6%), from €523,181 to €498,966
of which Land and buildings: -€20,489
Equity and liabilities
- Tax, wage and social debts -€28,366
down €28,366 (-31.6%), from €89,714 to €61,348
- Reserves +€23,328
up €23,328 (+5.6%), from €418,961 to €442,289
- Debts after one year -€20,060
down €20,060 (-7.1%), from €280,781 to €260,720
Income statement
- Gross operating margin -€65,755
down €65,755 (-24.4%), from €269,102 to €203,348
- Taxes -€21,787
down €21,787 (-30.4%), from €71,591 to €49,804
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€162,827
Gross operating margin
-€65,755
Depreciation
-€833
Other operating charges
+€337
Financial income
-€736
Financial charges
-€299
Taxes
+€21,787
Result 2025
€117,328
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€158,784
Investment
-€6,005
Financing
-€113,834
Cash 2024
€97,093
From operations (derived)
+€158,784
Net result for the year
+€117,328
Depreciation
+€30,219
Receivables within one year
+€44,451
Trade debts
-€1,558
Tax, wage and social debts
-€28,366
Other debts
-€2,335
Accrued charges and deferred income
-€955
Investment (derived)
-€6,005
Investment in fixed assets (net)
-€6,005
Financing
-€113,834
Debts after one year
-€20,060
Current portion of long-term debt
+€402
Short-term financial debts
-€175
Contributions, distributions and other
-€94,000
Cash 2025
€136,038
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €836,506 | €806,786 | -€29,720 | -3.6% |
| Fixed assets | 21/28 | €523,181 | €498,966 | -€24,215 | -4.6% |
| Tangible fixed assets | 22/27 | €523,181 | €498,966 | -€24,215 | -4.6% |
| Land and buildings | 22 | €452,579 | €432,089 | -€20,489 | -4.5% |
| Plant, machinery and equipment | 23 | €64,665 | €58,490 | -€6,175 | -9.5% |
| Furniture and vehicles | 24 | €5,937 | €8,387 | +€2,449 | +41.3% |
| Current assets | 29/58 | €313,325 | €307,820 | -€5,505 | -1.8% |
| Amounts receivable within one year | 40/41 | €201,306 | €156,856 | -€44,451 | -22.1% |
| Trade receivables | 40 | €124,817 | €96,760 | -€28,056 | -22.5% |
| Other amounts receivable | 41 | €76,490 | €60,095 | -€16,394 | -21.4% |
| Cash at bank and in hand | 54/58 | €97,093 | €136,038 | +€38,946 | +40.1% |
| Deferred charges and accrued income | 490/1 | €14,926 | €14,926 | = | 0.0% |
| Total equity and liabilities | 10/49 | €836,506 | €806,786 | -€29,720 | -3.6% |
| Equity | 10/15 | €431,361 | €454,689 | +€23,328 | +5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €418,961 | €442,289 | +€23,328 | +5.6% |
| Distributable reserves | 133 | €418,961 | €442,289 | +€23,328 | +5.6% |
| Amounts payable | 17/49 | €405,145 | €352,097 | -€53,048 | -13.1% |
| Amounts payable after more than one year | 17 | €280,781 | €260,720 | -€20,060 | -7.1% |
| Financial debts | 170/4 | €280,781 | €260,720 | -€20,060 | -7.1% |
| Amounts payable within one year | 42/48 | €123,409 | €91,377 | -€32,032 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €19,658 | €20,060 | +€402 | +2.0% |
| Financial debts | 43 | €10,144 | €9,968 | -€175 | -1.7% |
| Credit institutions | 430/8 | €10,144 | €9,968 | -€175 | -1.7% |
| Trade debts | 44 | €1,558 | - | -€1,558 | |
| Suppliers | 440/4 | €1,558 | - | -€1,558 | |
| Taxes, remuneration and social security | 45 | €89,714 | €61,348 | -€28,366 | -31.6% |
| Taxes | 450/3 | €89,714 | €61,348 | -€28,366 | -31.6% |
| Other amounts payable | 47/48 | €2,335 | - | -€2,335 | |
| Accrued charges and deferred income | 492/3 | €955 | - | -€955 | |
| Non-recurring operating income | 76A | - | €2,168 | +€2,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,386 | €30,219 | +€833 | +2.8% |
| Other operating charges | 640/8 | €2,366 | €2,030 | -€337 | -14.2% |
| Gross operating margin | 9900 | €269,102 | €203,348 | -€65,755 | -24.4% |
| Operating profit (loss) | 9901 | €237,350 | €171,099 | -€66,251 | -27.9% |
| Financial income | 75/76B | €4,647 | €3,911 | -€736 | -15.8% |
| Recurring financial income | 75 | €4,647 | €3,911 | -€736 | -15.8% |
| Financial charges | 65/66B | €7,579 | €7,877 | +€299 | +3.9% |
| Recurring financial charges | 65 | €7,579 | €7,877 | +€299 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €234,419 | €167,132 | -€67,286 | -28.7% |
| Income taxes | 67/77 | €71,591 | €49,804 | -€21,787 | -30.4% |
| Profit (loss) for the period | 9904 | €162,827 | €117,328 | -€45,499 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €162,827 | €117,328 | -€45,499 | -27.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.