FILIP ROODHOOFT: 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.
FILIP ROODHOOFT
Largest movements
- Current investments -€4,519
down €4,519 (-3.9%), from €114,518 to €109,999
- Cash -€3,251
down €3,251 (-3.5%), from €93,615 to €90,364
mainly Trade debts (-€12,244)
- Reserves +€35,331
up €35,331 (+33.5%), from €105,392 to €140,723
- Profit (loss) carried forward -€34,477
down €34,477 (-100%), from €34,477 to €0
- Trade debts -€12,244
down €12,244 (-19.9%), from €61,634 to €49,390
- Gross operating margin +€3,667
up €3,667, from -€1,413 to €2,254
- Financial charges +€2,734
up €2,734 (+954%), from €287 to €3,020
- Taxes +€662
up €662, from -€263 to €399
- Financial income -€249
down €249 (-9.3%), from €2,667 to €2,419
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 | €214,162 | €204,684 | -€9,479 | -4.4% |
| Fixed assets | 21/28 | €1,400 | €1,400 | = | 0.0% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €212,762 | €203,284 | -€9,479 | -4.5% |
| Amounts receivable within one year | 40/41 | €4,630 | €2,921 | -€1,708 | -36.9% |
| Trade receivables | 40 | €566 | €128 | -€437 | -77.3% |
| Other amounts receivable | 41 | €4,064 | €2,793 | -€1,271 | -31.3% |
| Current investments | 50/53 | €114,518 | €109,999 | -€4,519 | -3.9% |
| Cash at bank and in hand | 54/58 | €93,615 | €90,364 | -€3,251 | -3.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €214,162 | €204,684 | -€9,479 | -4.4% |
| Equity | 10/15 | €152,269 | €153,123 | +€854 | +0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €105,392 | €140,723 | +€35,331 | +33.5% |
| Distributable reserves | 133 | €105,392 | €140,723 | +€35,331 | +33.5% |
| Profit (loss) carried forward | 14 | €34,477 | €0 | -€34,477 | -100% |
| Amounts payable | 17/49 | €61,894 | €51,561 | -€10,333 | -16.7% |
| Amounts payable within one year | 42/48 | €61,894 | €51,561 | -€10,333 | -16.7% |
| Trade debts | 44 | €61,634 | €49,390 | -€12,244 | -19.9% |
| Suppliers | 440/4 | €61,634 | €49,390 | -€12,244 | -19.9% |
| Taxes, remuneration and social security | 45 | €84 | €85 | +€1 | +1.3% |
| Taxes | 450/3 | €84 | €85 | +€1 | +1.3% |
| Other amounts payable | 47/48 | €175 | €2,086 | +€1,910 | +1,089% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,413 | €2,254 | +€3,667 | |
| Operating profit (loss) | 9901 | -€1,800 | €1,854 | +€3,655 | |
| Financial income | 75/76B | €2,667 | €2,419 | -€249 | -9.3% |
| Recurring financial income | 75 | €2,667 | €2,419 | -€249 | -9.3% |
| Financial charges | 65/66B | €287 | €3,020 | +€2,734 | +954% |
| Recurring financial charges | 65 | €287 | €3,020 | +€2,734 | +954% |
| Profit (loss) for the period before taxes | 9903 | €580 | €1,253 | +€673 | +116% |
| Income taxes | 67/77 | -€263 | €399 | +€662 | |
| Profit (loss) for the period | 9904 | €843 | €854 | +€11 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €843 | €854 | +€11 | +1.3% |
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.