MRoofS: 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.
MRoofS
Largest movements
- Tangible fixed assets -€36,925
down €36,925 (-25.6%), from €144,435 to €107,510
of which Furniture and vehicles: -€37,806
- Stocks and contracts -€22,843
down €22,843 (-32.3%), from €70,785 to €47,943
- Cash +€18,658
up €18,658 (+254.5%), from €7,333 to €25,991
mainly Depreciation (+€39,250) and Stocks and contracts (+€22,843)
- Trade debts -€56,163
down €56,163 (-94.9%), from €59,173 to €3,010
- Accrued charges and deferred income +€14,773
up €14,773 (+2637.9%), from €560 to €15,333
- Profit (loss) carried forward +€9,686
up €9,686 (+25.4%), from €38,137 to €47,824
- Debts after one year -€8,152
down €8,152 (-9.3%), from €87,880 to €79,728
- Other operating charges +€13,078
up €13,078 (+362.8%), from €3,605 to €16,683
- Gross operating margin +€9,680
up €9,680 (+15.0%), from €64,622 to €74,302
- Financial charges -€1,729
down €1,729 (-24.7%), from €6,992 to €5,264
- Depreciation +€1,200
up €1,200 (+3.2%), from €38,050 to €39,250
- Taxes -€1,061
down €1,061 (-21.4%), from €4,946 to €3,885
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 | €249,820 | €207,896 | -€41,924 | -16.8% |
| Fixed assets | 21/28 | €145,935 | €109,010 | -€36,925 | -25.3% |
| Tangible fixed assets | 22/27 | €144,435 | €107,510 | -€36,925 | -25.6% |
| Plant, machinery and equipment | 23 | €1,661 | €3,149 | +€1,488 | +89.6% |
| Furniture and vehicles | 24 | €141,334 | €103,528 | -€37,806 | -26.7% |
| Other tangible fixed assets | 26 | €1,439 | €833 | -€607 | -42.2% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €103,885 | €98,886 | -€4,999 | -4.8% |
| Stocks and contracts in progress | 3 | €70,785 | €47,943 | -€22,843 | -32.3% |
| Stocks | 30/36 | €70,785 | €47,943 | -€22,843 | -32.3% |
| Amounts receivable within one year | 40/41 | €18,708 | €16,500 | -€2,208 | -11.8% |
| Trade receivables | 40 | €882 | €652 | -€230 | -26.1% |
| Other amounts receivable | 41 | €17,826 | €15,848 | -€1,978 | -11.1% |
| Cash at bank and in hand | 54/58 | €7,333 | €25,991 | +€18,658 | +254.5% |
| Deferred charges and accrued income | 490/1 | €7,060 | €8,453 | +€1,393 | +19.7% |
| Total equity and liabilities | 10/49 | €249,820 | €207,896 | -€41,924 | -16.8% |
| Equity | 10/15 | €57,054 | €66,424 | +€9,369 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €317 | €0 | -€317 | -100.0% |
| Distributable reserves | 133 | €317 | €0 | -€317 | -100.0% |
| Profit (loss) carried forward | 14 | €38,137 | €47,824 | +€9,686 | +25.4% |
| Amounts payable | 17/49 | €192,766 | €141,473 | -€51,293 | -26.6% |
| Amounts payable after more than one year | 17 | €87,880 | €79,728 | -€8,152 | -9.3% |
| Financial debts | 170/4 | €87,880 | €79,728 | -€8,152 | -9.3% |
| Amounts payable within one year | 42/48 | €104,326 | €46,412 | -€57,913 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €24,543 | €23,152 | -€1,391 | -5.7% |
| Trade debts | 44 | €59,173 | €3,010 | -€56,163 | -94.9% |
| Suppliers | 440/4 | €59,173 | €3,010 | -€56,163 | -94.9% |
| Taxes, remuneration and social security | 45 | €506 | €143 | -€363 | -71.8% |
| Taxes | 450/3 | €506 | €143 | -€363 | -71.8% |
| Other amounts payable | 47/48 | €20,104 | €20,108 | +€4 | 0.0% |
| Accrued charges and deferred income | 492/3 | €560 | €15,333 | +€14,773 | +2637.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,050 | €39,250 | +€1,200 | +3.2% |
| Other operating charges | 640/8 | €3,605 | €16,683 | +€13,078 | +362.8% |
| Gross operating margin | 9900 | €64,622 | €74,302 | +€9,680 | +15.0% |
| Operating profit (loss) | 9901 | €22,967 | €18,369 | -€4,598 | -20.0% |
| Financial income | 75/76B | €1,156 | €149 | -€1,007 | -87.1% |
| Recurring financial income | 75 | €1,156 | €149 | -€1,007 | -87.1% |
| Financial charges | 65/66B | €6,992 | €5,264 | -€1,729 | -24.7% |
| Recurring financial charges | 65 | €6,992 | €5,264 | -€1,729 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €17,131 | €13,255 | -€3,876 | -22.6% |
| Income taxes | 67/77 | €4,946 | €3,885 | -€1,061 | -21.4% |
| Profit (loss) for the period | 9904 | €12,185 | €9,369 | -€2,815 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,185 | €9,369 | -€2,815 | -23.1% |
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 12 October 2026 via checked.be.