Exclusive roofs: 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.
Exclusive roofs
Largest movements
- Receivables within one year -€13,416
down €13,416 (-21.8%), from €61,610 to €48,194
of which Trade receivables: -€18,071
- Tangible fixed assets -€7,792
down €7,792 (-39.6%), from €19,655 to €11,863
of which Plant, machinery and equipment: -€4,959
- Stocks and contracts +€6,221
up €6,221 (+49.8%), from €12,491 to €18,712
of which Contracts in progress: +€5,512
- Deferred charges and accrued income +€4,779
up €4,779 (+360%), from €1,327 to €6,106
- Cash +€4,254
up €4,254 (+33.7%), from €12,635 to €16,889
mainly Receivables within one year (+€13,416) and Net result for the year (+€8,362)
- Tax, wage and social debts -€9,454
down €9,454 (-83.1%), from €11,370 to €1,916
of which Taxes: -€10,142
- Debts after one year -€8,536
down €8,536 (-96.3%), from €8,861 to €325
- Reserves +€8,362
up €8,362 (+14.0%), from €59,589 to €67,951
- Current portion of long-term debt +€4,324
new in 2025: €4,324
- Gross operating margin -€33,700
down €33,700 (-45.1%), from €74,713 to €41,013
- Staff costs -€29,782
down €29,782 (-60.5%), from €49,254 to €19,472
- Taxes -€2,330
down €2,330 (-31.8%), from €7,330 to €5,000
- Other operating charges -€1,090
down €1,090 (-86.9%), from €1,254 to €164
- Financial charges -€1,001
down €1,001 (-69.0%), from €1,450 to €449
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 | €109,416 | €103,462 | -€5,954 | -5.4% |
| Fixed assets | 21/28 | €21,353 | €13,561 | -€7,792 | -36.5% |
| Tangible fixed assets | 22/27 | €19,655 | €11,863 | -€7,792 | -39.6% |
| Plant, machinery and equipment | 23 | €13,514 | €8,555 | -€4,959 | -36.7% |
| Furniture and vehicles | 24 | €6,141 | €3,308 | -€2,833 | -46.1% |
| Financial fixed assets | 28 | €1,698 | €1,698 | = | 0.0% |
| Current assets | 29/58 | €88,063 | €89,901 | +€1,838 | +2.1% |
| Stocks and contracts in progress | 3 | €12,491 | €18,712 | +€6,221 | +49.8% |
| Stocks | 30/36 | €3,207 | €3,916 | +€709 | +22.1% |
| Contracts in progress | 37 | €9,284 | €14,796 | +€5,512 | +59.4% |
| Amounts receivable within one year | 40/41 | €61,610 | €48,194 | -€13,416 | -21.8% |
| Trade receivables | 40 | €58,972 | €40,901 | -€18,071 | -30.6% |
| Other amounts receivable | 41 | €2,638 | €7,293 | +€4,655 | +176% |
| Cash at bank and in hand | 54/58 | €12,635 | €16,889 | +€4,254 | +33.7% |
| Deferred charges and accrued income | 490/1 | €1,327 | €6,106 | +€4,779 | +360% |
| Total equity and liabilities | 10/49 | €109,416 | €103,462 | -€5,954 | -5.4% |
| Equity | 10/15 | €69,791 | €78,153 | +€8,362 | +12.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,589 | €67,951 | +€8,362 | +14.0% |
| Distributable reserves | 133 | €59,589 | €67,951 | +€8,362 | +14.0% |
| Profit (loss) carried forward | 14 | €9,202 | €9,202 | = | 0.0% |
| Amounts payable | 17/49 | €39,625 | €25,309 | -€14,316 | -36.1% |
| Amounts payable after more than one year | 17 | €8,861 | €325 | -€8,536 | -96.3% |
| Financial debts | 170/4 | €8,861 | €325 | -€8,536 | -96.3% |
| Amounts payable within one year | 42/48 | €30,764 | €24,984 | -€5,780 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,324 | +€4,324 | |
| Financial debts | 43 | €1,168 | €1,174 | +€6 | +0.5% |
| Credit institutions | 430/8 | €1,168 | €1,174 | +€6 | +0.5% |
| Trade debts | 44 | €18,226 | €17,570 | -€656 | -3.6% |
| Suppliers | 440/4 | €18,226 | €17,570 | -€656 | -3.6% |
| Taxes, remuneration and social security | 45 | €11,370 | €1,916 | -€9,454 | -83.1% |
| Taxes | 450/3 | €10,142 | - | -€10,142 | |
| Remuneration and social security | 454/9 | €1,228 | €1,916 | +€688 | +56.0% |
| Remuneration, social security and pensions | 62 | €49,254 | €19,472 | -€29,782 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,836 | €7,792 | +€956 | +14.0% |
| Other operating charges | 640/8 | €1,254 | €164 | -€1,090 | -86.9% |
| Gross operating margin | 9900 | €74,713 | €41,013 | -€33,700 | -45.1% |
| Operating profit (loss) | 9901 | €17,369 | €13,585 | -€3,784 | -21.8% |
| Financial income | 75/76B | - | €226 | +€226 | |
| Recurring financial income | 75 | - | €226 | +€226 | |
| Financial charges | 65/66B | €1,450 | €449 | -€1,001 | -69.0% |
| Recurring financial charges | 65 | €1,450 | €449 | -€1,001 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €15,919 | €13,362 | -€2,557 | -16.1% |
| Income taxes | 67/77 | €7,330 | €5,000 | -€2,330 | -31.8% |
| Profit (loss) for the period | 9904 | €8,589 | €8,362 | -€227 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,589 | €8,362 | -€227 | -2.6% |
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 26 October 2026 via checked.be.