One Roofing Projet: 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.
One Roofing Projet
Largest movements
- Receivables within one year +€43,298
up €43,298 (+105%), from €41,151 to €84,449
of which Trade receivables: +€46,502
- Cash -€40,780
down €40,780 (-87.3%), from €46,729 to €5,949
mainly Receivables within one year (-€43,298) and Deferred charges and accrued income (-€20,429)
- Deferred charges and accrued income +€20,429
up €20,429 (+147%), from €13,935 to €34,364
- Tangible fixed assets -€4,116
down €4,116 (-72.4%), from €5,686 to €1,569
- Profit (loss) carried forward +€16,506
up €16,506 (+36.8%), from €44,816 to €61,321
- Tax, wage and social debts +€1,724
up €1,724 (+15.0%), from €11,497 to €13,221
- Gross operating margin +€13,076
up €13,076 (+55.1%), from €23,722 to €36,798
- Taxes +€1,420
up €1,420 (+36.0%), from €3,940 to €5,360
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 | €107,501 | €126,332 | +€18,831 | +17.5% |
| Fixed assets | 21/28 | €5,686 | €1,569 | -€4,116 | -72.4% |
| Tangible fixed assets | 22/27 | €5,686 | €1,569 | -€4,116 | -72.4% |
| Furniture and vehicles | 24 | €5,686 | €1,569 | -€4,116 | -72.4% |
| Current assets | 29/58 | €101,815 | €124,763 | +€22,948 | +22.5% |
| Amounts receivable within one year | 40/41 | €41,151 | €84,449 | +€43,298 | +105% |
| Trade receivables | 40 | €37,888 | €84,389 | +€46,502 | +123% |
| Other amounts receivable | 41 | €3,264 | €60 | -€3,204 | -98.2% |
| Cash at bank and in hand | 54/58 | €46,729 | €5,949 | -€40,780 | -87.3% |
| Deferred charges and accrued income | 490/1 | €13,935 | €34,364 | +€20,429 | +147% |
| Total equity and liabilities | 10/49 | €107,501 | €126,332 | +€18,831 | +17.5% |
| Equity | 10/15 | €47,816 | €64,321 | +€16,506 | +34.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,816 | €61,321 | +€16,506 | +36.8% |
| Amounts payable | 17/49 | €59,685 | €62,011 | +€2,326 | +3.9% |
| Amounts payable within one year | 42/48 | €59,685 | €62,011 | +€2,326 | +3.9% |
| Trade debts | 44 | €2,072 | €2,922 | +€851 | +41.1% |
| Suppliers | 440/4 | €2,072 | €2,922 | +€851 | +41.1% |
| Taxes, remuneration and social security | 45 | €11,497 | €13,221 | +€1,724 | +15.0% |
| Taxes | 450/3 | €11,497 | €13,221 | +€1,724 | +15.0% |
| Other amounts payable | 47/48 | €46,116 | €45,867 | -€249 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,116 | €4,116 | = | 0.0% |
| Other operating charges | 640/8 | - | €139 | +€139 | |
| Non-recurring operating charges | 66A | - | €10,323 | +€10,323 | |
| Gross operating margin | 9900 | €23,722 | €36,798 | +€13,076 | +55.1% |
| Operating profit (loss) | 9901 | €19,606 | €22,220 | +€2,614 | +13.3% |
| Financial income | 75/76B | €98 | €29 | -€70 | -70.9% |
| Recurring financial income | 75 | €98 | €29 | -€70 | -70.9% |
| Financial charges | 65/66B | €607 | €383 | -€224 | -36.8% |
| Recurring financial charges | 65 | €607 | €383 | -€224 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €19,097 | €21,866 | +€2,768 | +14.5% |
| Income taxes | 67/77 | €3,940 | €5,360 | +€1,420 | +36.0% |
| Profit (loss) for the period | 9904 | €15,158 | €16,506 | +€1,348 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,158 | €16,506 | +€1,348 | +8.9% |
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 23 October 2026 via checked.be.