ROADCLASS: 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.
ROADCLASS
Largest movements
- Receivables within one year +€71,486
up €71,486 (+94.9%), from €75,349 to €146,835
of which Trade receivables: +€54,031
- Tangible fixed assets +€45,085
up €45,085 (+198%), from €22,729 to €67,814
- Trade debts +€106,481
up €106,481 (+412%), from €25,844 to €132,325
- Profit (loss) carried forward +€8,488
up €8,488 (+11.9%), from €71,512 to €80,000
- Tax, wage and social debts +€2,279
up €2,279 (+298%), from €764 to €3,044
- Gross operating margin -€16,347
down €16,347 (-47.1%), from €34,685 to €18,338
- Taxes -€5,270
down €5,270 (-89.6%), from €5,880 to €610
- Other operating charges -€5,143
down €5,143 (-73.2%), from €7,027 to €1,884
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 | €98,121 | €215,368 | +€117,248 | +119% |
| Fixed assets | 21/28 | €22,729 | €67,814 | +€45,085 | +198% |
| Tangible fixed assets | 22/27 | €22,729 | €67,814 | +€45,085 | +198% |
| Furniture and vehicles | 24 | €22,729 | €67,814 | +€45,085 | +198% |
| Current assets | 29/58 | €75,391 | €147,554 | +€72,163 | +95.7% |
| Amounts receivable within one year | 40/41 | €75,349 | €146,835 | +€71,486 | +94.9% |
| Trade receivables | 40 | €34,741 | €88,773 | +€54,031 | +156% |
| Other amounts receivable | 41 | €40,608 | €58,062 | +€17,454 | +43.0% |
| Cash at bank and in hand | 54/58 | €7 | €685 | +€677 | +9,394% |
| Deferred charges and accrued income | 490/1 | €35 | €35 | = | 0.0% |
| Total equity and liabilities | 10/49 | €98,121 | €215,368 | +€117,248 | +119% |
| Equity | 10/15 | €71,512 | €80,000 | +€8,488 | +11.9% |
| Profit (loss) carried forward | 14 | €71,512 | €80,000 | +€8,488 | +11.9% |
| Amounts payable | 17/49 | €26,609 | €135,369 | +€108,760 | +409% |
| Amounts payable within one year | 42/48 | €26,609 | €135,369 | +€108,760 | +409% |
| Trade debts | 44 | €25,844 | €132,325 | +€106,481 | +412% |
| Suppliers | 440/4 | €25,844 | €132,325 | +€106,481 | +412% |
| Taxes, remuneration and social security | 45 | €764 | €3,044 | +€2,279 | +298% |
| Taxes | 450/3 | €764 | €3,044 | +€2,279 | +298% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,981 | €6,981 | = | 0.0% |
| Other operating charges | 640/8 | €7,027 | €1,884 | -€5,143 | -73.2% |
| Gross operating margin | 9900 | €34,685 | €18,338 | -€16,347 | -47.1% |
| Operating profit (loss) | 9901 | €20,677 | €9,472 | -€11,204 | -54.2% |
| Financial charges | 65/66B | €260 | €375 | +€114 | +43.9% |
| Recurring financial charges | 65 | €260 | €375 | +€114 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €20,416 | €9,098 | -€11,319 | -55.4% |
| Income taxes | 67/77 | €5,880 | €610 | -€5,270 | -89.6% |
| Profit (loss) for the period | 9904 | €14,536 | €8,488 | -€6,049 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,536 | €8,488 | -€6,049 | -41.6% |
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 14 October 2026 via checked.be.