LE ROOZ: what changed
Two fiscal 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.
What changed
LE ROOZ
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€81,780
2024 · -€333,002+€251,222
Equity
€580,783
2024 · €663,756-€82,974
Cash
€143,468
2024 · €102,274+€41,194
Balance sheet total
€10.6m
2024 · €9.0m+€1.6m
Largest movements
Assets
- Tangible fixed assets +€1.5m
up €1.5m (+26.3%), from €5.7m to €7.2m
of which Land and buildings: +€1.2m
- Receivables within one year +€111,117
up €111,117 (+6.5%), from €1.7m to €1.8m
of which Trade receivables: +€77,312
Equity and liabilities
- Debts after one year +€1.7m
up €1.7m (+22.2%), from €7.6m to €9.3m
of which Financial debts: +€1.7m
- Trade debts -€135,293
down €135,293 (-47.5%), from €284,777 to €149,483
Income statement
- Gross operating margin +€253,770
up €253,770 (+67.4%), from €376,662 to €630,432
- Depreciation +€58,364
up €58,364 (+13.2%), from €443,703 to €502,067
- Taxes -€56,321
down €56,321 (-100.0%), from €56,321 to €0
- Financial income -€21,069
down €21,069 (-22.3%), from €94,384 to €73,314
- Financial charges -€17,049
down €17,049 (-6.7%), from €252,845 to €235,796
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.
Result 2024
-€333,002
Gross operating margin
+€253,770
Staff costs
+€1,251
Depreciation
-€58,364
Write-downs
-€4,709
Other operating charges
-€935
Other operating items
+€7,725
Financial income
-€21,069
Financial charges
+€17,049
Taxes
+€56,321
Deferred taxes and other
+€185
Result 2025
-€81,780
Cash bridge derived
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.
From operations
+€171,804
Investment
-€1.9m
Financing
+€1.8m
Cash 2024
€102,274
From operations (derived)
+€171,804
Net result for the year
-€81,780
Depreciation
+€502,067
Stocks and contracts
-€11,855
Receivables within one year
-€111,117
Smaller working-capital items
+€2,189
Provisions
-€21,072
Trade debts
-€135,293
Other debts
+€28,666
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Financing
+€1.8m
Debts after one year
+€1.7m
Current portion of long-term debt
+€99,802
Contributions, distributions and other
-€1,194
Cash 2025
€143,468
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,032,552 | €10,611,924 | +€1.6m | +17.5% |
| Fixed assets | 21/28 | €6,447,261 | €7,863,026 | +€1.4m | +22.0% |
| Intangible fixed assets | 21 | €83,226 | €1,320 | -€81,907 | -98.4% |
| Tangible fixed assets | 22/27 | €5,688,450 | €7,186,122 | +€1.5m | +26.3% |
| Land and buildings | 22 | €3,058,504 | €4,248,644 | +€1.2m | +38.9% |
| Plant, machinery and equipment | 23 | €1,775,687 | €2,633,392 | +€857,706 | +48.3% |
| Furniture and vehicles | 24 | €53,539 | €88,830 | +€35,292 | +65.9% |
| Assets under construction and advance payments | 27 | €800,720 | €215,255 | -€585,465 | -73.1% |
| Financial fixed assets | 28 | €675,585 | €675,585 | = | 0.0% |
| Current assets | 29/58 | €2,585,291 | €2,748,897 | +€163,606 | +6.3% |
| Amounts receivable after more than one year | 29 | €1,156 | €1,156 | = | 0.0% |
| Other amounts receivable | 291 | €1,156 | €1,156 | = | 0.0% |
| Stocks and contracts in progress | 3 | €758,766 | €770,622 | +€11,855 | +1.6% |
| Stocks | 30/36 | €758,766 | €770,622 | +€11,855 | +1.6% |
| Amounts receivable within one year | 40/41 | €1,710,095 | €1,821,212 | +€111,117 | +6.5% |
| Trade receivables | 40 | €84,331 | €161,643 | +€77,312 | +91.7% |
| Other amounts receivable | 41 | €1,625,764 | €1,659,570 | +€33,805 | +2.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €102,274 | €143,468 | +€41,194 | +40.3% |
| Deferred charges and accrued income | 490/1 | €13,001 | €12,440 | -€561 | -4.3% |
| Total equity and liabilities | 10/49 | €9,032,552 | €10,611,924 | +€1.6m | +17.5% |
| Equity | 10/15 | €663,756 | €580,783 | -€82,974 | -12.5% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €371,206 | €330,877 | -€40,329 | -10.9% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €368,108 | €327,778 | -€40,329 | -11.0% |
| Profit (loss) carried forward | 14 | -€411,032 | -€452,482 | -€41,451 | -10.1% |
| Investment grants | 15 | €3,582 | €2,388 | -€1,194 | -33.3% |
| Provisions and deferred taxes | 16 | €190,465 | €169,392 | -€21,072 | -11.1% |
| Deferred taxes | 168 | €190,465 | €169,392 | -€21,072 | -11.1% |
| Amounts payable | 17/49 | €8,178,331 | €9,861,749 | +€1.7m | +20.6% |
| Amounts payable after more than one year | 17 | €7,609,559 | €9,298,173 | +€1.7m | +22.2% |
| Financial debts | 170/4 | €7,609,109 | €9,297,723 | +€1.7m | +22.2% |
| Other amounts payable | 178/9 | €450 | €450 | = | 0.0% |
| Amounts payable within one year | 42/48 | €559,847 | €552,413 | -€7,434 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €259,029 | €358,830 | +€99,802 | +38.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €284,777 | €149,483 | -€135,293 | -47.5% |
| Suppliers | 440/4 | €284,777 | €149,483 | -€135,293 | -47.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,950 | €1,342 | -€609 | -31.2% |
| Taxes | 450/3 | €1,950 | €1,342 | -€609 | -31.2% |
| Other amounts payable | 47/48 | €14,091 | €42,757 | +€28,666 | +203.4% |
| Accrued charges and deferred income | 492/3 | €8,926 | €11,163 | +€2,238 | +25.1% |
| Remuneration, social security and pensions | 62 | €1,251 | €0 | -€1,251 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443,703 | €502,067 | +€58,364 | +13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,709 | €0 | +€4,709 | |
| Other operating charges | 640/8 | €66,474 | €67,409 | +€935 | +1.4% |
| Non-recurring operating charges | 66A | €9,052 | €1,327 | -€7,725 | -85.3% |
| Gross operating margin | 9900 | €376,662 | €630,432 | +€253,770 | +67.4% |
| Operating profit (loss) | 9901 | -€139,107 | €59,629 | +€198,736 | |
| Financial income | 75/76B | €94,384 | €73,314 | -€21,069 | -22.3% |
| Recurring financial income | 75 | €94,384 | €73,314 | -€21,069 | -22.3% |
| Financial charges | 65/66B | €252,845 | €235,796 | -€17,049 | -6.7% |
| Recurring financial charges | 65 | €252,845 | €235,796 | -€17,049 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€297,569 | -€102,852 | +€194,716 | +65.4% |
| Transfer from deferred taxes | 780 | €20,887 | €21,072 | +€185 | +0.9% |
| Income taxes | 67/77 | €56,321 | €0 | -€56,321 | -100.0% |
| Profit (loss) for the period | 9904 | -€333,002 | -€81,780 | +€251,222 | +75.4% |
| Transfer from tax-exempt reserves | 789 | €39,970 | €40,329 | +€359 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€293,032 | -€41,451 | +€251,582 | +85.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.