HEEREMAN 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.
HEEREMAN ROOS
Largest movements
- Tangible fixed assets -€49,362
down €49,362 (-6.3%), from €781,085 to €731,724
- Cash +€24,705
up €24,705 (+34.1%), from €72,342 to €97,046
mainly Depreciation (+€50,412) and Trade debts (+€357)
- Profit (loss) carried forward -€24,985
down €24,985 (-225%), from -€11,088 to -€36,073
- Gross operating margin -€1,119
down €1,119 (-3.3%), from €33,966 to €32,847
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 | €853,427 | €828,770 | -€24,657 | -2.9% |
| Fixed assets | 21/28 | €781,085 | €731,724 | -€49,362 | -6.3% |
| Tangible fixed assets | 22/27 | €781,085 | €731,724 | -€49,362 | -6.3% |
| Land and buildings | 22 | €781,085 | €731,724 | -€49,362 | -6.3% |
| Current assets | 29/58 | €72,342 | €97,046 | +€24,705 | +34.1% |
| Cash at bank and in hand | 54/58 | €72,342 | €97,046 | +€24,705 | +34.1% |
| Total equity and liabilities | 10/49 | €853,427 | €828,770 | -€24,657 | -2.9% |
| Equity | 10/15 | €393,627 | €368,642 | -€24,985 | -6.3% |
| Contributions | 10/11 | €133,230 | €133,230 | = | 0.0% |
| Reserves | 13 | €271,485 | €271,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,613 | €1,613 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,613 | €1,613 | = | 0.0% |
| Distributable reserves | 133 | €269,872 | €269,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,088 | -€36,073 | -€24,985 | -225% |
| Amounts payable | 17/49 | €459,800 | €460,128 | +€328 | +0.1% |
| Amounts payable within one year | 42/48 | €459,800 | €460,128 | +€328 | +0.1% |
| Trade debts | 44 | €1,299 | €1,656 | +€357 | +27.5% |
| Suppliers | 440/4 | €1,299 | €1,656 | +€357 | +27.5% |
| Taxes, remuneration and social security | 45 | €450 | €450 | = | 0.0% |
| Taxes | 450/3 | €450 | €450 | = | 0.0% |
| Other amounts payable | 47/48 | €458,051 | €458,022 | -€29 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,372 | €50,412 | +€40 | +0.1% |
| Other operating charges | 640/8 | €7,204 | €7,086 | -€119 | -1.6% |
| Gross operating margin | 9900 | €33,966 | €32,847 | -€1,119 | -3.3% |
| Operating profit (loss) | 9901 | -€23,610 | -€24,651 | -€1,041 | -4.4% |
| Financial charges | 65/66B | €161 | €334 | +€173 | +108% |
| Recurring financial charges | 65 | €161 | €334 | +€173 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€23,771 | -€24,985 | -€1,215 | -5.1% |
| Profit (loss) for the period | 9904 | -€23,771 | -€24,985 | -€1,215 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,771 | -€24,985 | -€1,215 | -5.1% |
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 29 October 2026 via checked.be.