OP 'T ROODT BART: what changed
OP 'T ROODT BART
Largest movements
- Receivables within one year +€30,194
up €30,194 (+75.0%), from €40,254 to €70,448
of which Trade receivables: +€36,073
- Cash -€17,565
down €17,565 (-8.1%), from €217,873 to €200,308
mainly Receivables within one year (-€30,194) and Debts after one year (-€13,860)
- Tangible fixed assets -€15,673
down €15,673 (-27.6%), from €56,699 to €41,026
of which Furniture and vehicles: -€13,305
- Advances received +€15,304
up €15,304 (+55.4%), from €27,633 to €42,936
- Debts after one year -€13,860
down €13,860 (-38.7%), from €35,808 to €21,948
- Profit (loss) carried forward +€5,667
up €5,667 (+30.5%), from -€18,568 to -€12,901
- Tax, wage and social debts -€5,408
down €5,408 (-44.8%), from €12,083 to €6,675
- Gross operating margin -€43,390
down €43,390 (-62.0%), from €69,997 to €26,607
- Taxes -€13,364
down €13,364 (-85.4%), from €15,652 to €2,288
- Depreciation +€1,838
up €1,838 (+13.3%), from €13,835 to €15,673
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,109 | €321,011 | -€2,097 | -0.6% |
| Fixed assets | 21/28 | €59,849 | €44,176 | -€15,673 | -26.2% |
| Tangible fixed assets | 22/27 | €56,699 | €41,026 | -€15,673 | -27.6% |
| Plant, machinery and equipment | 23 | €2,419 | €51 | -€2,368 | -97.9% |
| Furniture and vehicles | 24 | €54,280 | €40,975 | -€13,305 | -24.5% |
| Financial fixed assets | 28 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €263,260 | €276,835 | +€13,576 | +5.2% |
| Amounts receivable within one year | 40/41 | €40,254 | €70,448 | +€30,194 | +75.0% |
| Trade receivables | 40 | €14,140 | €50,213 | +€36,073 | +255% |
| Other amounts receivable | 41 | €26,114 | €20,235 | -€5,879 | -22.5% |
| Cash at bank and in hand | 54/58 | €217,873 | €200,308 | -€17,565 | -8.1% |
| Deferred charges and accrued income | 490/1 | €5,132 | €6,079 | +€947 | +18.4% |
| Total equity and liabilities | 10/49 | €323,109 | €321,011 | -€2,097 | -0.6% |
| Equity | 10/15 | €221,062 | €226,729 | +€5,667 | +2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €219,630 | €219,630 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,726 | €8,726 | = | 0.0% |
| Distributable reserves | 133 | €210,904 | €210,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,568 | -€12,901 | +€5,667 | +30.5% |
| Amounts payable | 17/49 | €102,047 | €94,282 | -€7,765 | -7.6% |
| Amounts payable after more than one year | 17 | €35,808 | €21,948 | -€13,860 | -38.7% |
| Financial debts | 170/4 | €35,808 | €21,948 | -€13,860 | -38.7% |
| Amounts payable within one year | 42/48 | €66,239 | €72,334 | +€6,095 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €13,272 | €13,860 | +€588 | +4.4% |
| Trade debts | 44 | €6,976 | €3,886 | -€3,091 | -44.3% |
| Suppliers | 440/4 | €6,976 | €3,886 | -€3,091 | -44.3% |
| Advances received on contracts in progress | 46 | €27,633 | €42,936 | +€15,304 | +55.4% |
| Taxes, remuneration and social security | 45 | €12,083 | €6,675 | -€5,408 | -44.8% |
| Taxes | 450/3 | €12,083 | €6,675 | -€5,408 | -44.8% |
| Other amounts payable | 47/48 | €6,275 | €4,977 | -€1,298 | -20.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,835 | €15,673 | +€1,838 | +13.3% |
| Other operating charges | 640/8 | €1,401 | €1,485 | +€84 | +6.0% |
| Gross operating margin | 9900 | €69,997 | €26,607 | -€43,390 | -62.0% |
| Operating profit (loss) | 9901 | €54,761 | €9,449 | -€45,312 | -82.7% |
| Financial income | 75/76B | €1,699 | €1,105 | -€594 | -35.0% |
| Recurring financial income | 75 | €1,699 | €1,105 | -€594 | -35.0% |
| Financial charges | 65/66B | €2,730 | €2,598 | -€132 | -4.8% |
| Recurring financial charges | 65 | €2,730 | €2,598 | -€132 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €53,729 | €7,956 | -€45,774 | -85.2% |
| Income taxes | 67/77 | €15,652 | €2,288 | -€13,364 | -85.4% |
| Profit (loss) for the period | 9904 | €38,077 | €5,667 | -€32,410 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,077 | €5,667 | -€32,410 | -85.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.