LE ROOZ ENGINEERING: 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.
LE ROOZ ENGINEERING
Largest movements
- Cash +€61,555
up €61,555 (+96.8%), from €63,593 to €125,148
mainly Net result for the year (+€47,857) and Receivables within one year (+€38,664)
- Receivables within one year -€38,664
down €38,664 (-54.6%), from €70,802 to €32,138
of which Trade receivables: -€38,227
- Tangible fixed assets +€11,595
up €11,595 (+2.2%), from €527,642 to €539,237
of which Land and buildings: +€15,021
- Reserves +€45,455
up €45,455 (+916.1%), from €4,962 to €50,416
of which Distributable reserves: +€45,455
- Accrued charges and deferred income +€28,462
up €28,462 (+1851.1%), from €1,538 to €30,000
- Trade debts -€19,861
down €19,861 (-68.9%), from €28,817 to €8,956
- Debts after one year -€14,189
down €14,189 (-3.8%), from €371,954 to €357,764
- Profit (loss) carried forward -€12,097
down €12,097 (-6.3%), from €191,812 to €179,715
- Gross operating margin +€36,674
up €36,674 (+28.9%), from €127,112 to €163,786
- Taxes +€22,887
up €22,887 (+624.7%), from €3,664 to €26,551
- Staff costs -€6,375
down €6,375 (-11.2%), from €56,804 to €50,429
- Financial charges -€2,497
down €2,497 (-15.6%), from €15,975 to €13,478
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €664,149 | €697,567 | +€33,418 | +5.0% |
| Fixed assets | 21/28 | €527,642 | €539,237 | +€11,595 | +2.2% |
| Tangible fixed assets | 22/27 | €527,642 | €539,237 | +€11,595 | +2.2% |
| Land and buildings | 22 | €512,021 | €527,041 | +€15,021 | +2.9% |
| Plant, machinery and equipment | 23 | €6,118 | €898 | -€5,221 | -85.3% |
| Furniture and vehicles | 24 | €9,503 | €11,298 | +€1,795 | +18.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €136,507 | €158,330 | +€21,823 | +16.0% |
| Amounts receivable within one year | 40/41 | €70,802 | €32,138 | -€38,664 | -54.6% |
| Trade receivables | 40 | €62,477 | €24,249 | -€38,227 | -61.2% |
| Other amounts receivable | 41 | €8,325 | €7,889 | -€437 | -5.2% |
| Cash at bank and in hand | 54/58 | €63,593 | €125,148 | +€61,555 | +96.8% |
| Deferred charges and accrued income | 490/1 | €2,112 | €1,044 | -€1,068 | -50.6% |
| Total equity and liabilities | 10/49 | €664,149 | €697,567 | +€33,418 | +5.0% |
| Equity | 10/15 | €202,974 | €236,331 | +€33,357 | +16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,962 | €50,416 | +€45,455 | +916.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,102 | €3,102 | = | 0.0% |
| Distributable reserves | 133 | €0 | €45,455 | +€45,455 | |
| Profit (loss) carried forward | 14 | €191,812 | €179,715 | -€12,097 | -6.3% |
| Amounts payable | 17/49 | €461,175 | €461,236 | +€61 | 0.0% |
| Amounts payable after more than one year | 17 | €371,954 | €357,764 | -€14,189 | -3.8% |
| Financial debts | 170/4 | €371,954 | €357,764 | -€14,189 | -3.8% |
| Amounts payable within one year | 42/48 | €87,683 | €73,471 | -€14,212 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €16,115 | €15,454 | -€661 | -4.1% |
| Trade debts | 44 | €28,817 | €8,956 | -€19,861 | -68.9% |
| Suppliers | 440/4 | €28,817 | €8,956 | -€19,861 | -68.9% |
| Taxes, remuneration and social security | 45 | €30,452 | €34,561 | +€4,110 | +13.5% |
| Taxes | 450/3 | €12,049 | €27,752 | +€15,703 | +130.3% |
| Remuneration and social security | 454/9 | €18,402 | €6,809 | -€11,593 | -63.0% |
| Other amounts payable | 47/48 | €12,300 | €14,500 | +€2,200 | +17.9% |
| Accrued charges and deferred income | 492/3 | €1,538 | €30,000 | +€28,462 | +1851.1% |
| Remuneration, social security and pensions | 62 | €56,804 | €50,429 | -€6,375 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,028 | €24,397 | +€1,370 | +5.9% |
| Other operating charges | 640/8 | €1,865 | €1,272 | -€593 | -31.8% |
| Gross operating margin | 9900 | €127,112 | €163,786 | +€36,674 | +28.9% |
| Operating profit (loss) | 9901 | €45,416 | €87,689 | +€42,273 | +93.1% |
| Financial income | 75/76B | €0 | €197 | +€197 | |
| Recurring financial income | 75 | €0 | €197 | +€197 | |
| Financial charges | 65/66B | €15,975 | €13,478 | -€2,497 | -15.6% |
| Recurring financial charges | 65 | €15,975 | €13,478 | -€2,497 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €29,441 | €74,408 | +€44,967 | +152.7% |
| Income taxes | 67/77 | €3,664 | €26,551 | +€22,887 | +624.7% |
| Profit (loss) for the period | 9904 | €25,777 | €47,857 | +€22,080 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,777 | €47,857 | +€22,080 | +85.7% |
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 1 October 2026 via checked.be.