ROASTREE: 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.
ROASTREE
Largest movements
- Receivables within one year -€55,049
down €55,049 (-55.0%), from €100,008 to €44,959
of which Other amounts receivable: -€45,230
- Cash +€12,480
up €12,480 (+204.7%), from €6,096 to €18,576
mainly Receivables within one year (+€55,049) and Depreciation (+€18,392)
- Stocks and contracts +€10,227
up €10,227 (+94.1%), from €10,868 to €21,095
- Profit (loss) carried forward -€22,336
down €22,336 (-122.9%), from -€18,181 to -€40,517
- Debts after one year -€14,115
down €14,115 (-67.6%), from €20,882 to €6,767
- Current portion of long-term debt +€5,904
up €5,904 (+28.2%), from €20,968 to €26,872
- Tax, wage and social debts -€2,614
down €2,614 (-18.2%), from €14,367 to €11,753
of which Taxes: -€1,749
- Staff costs +€31,921
up €31,921 (+57.0%), from €56,050 to €87,971
- Gross operating margin -€9,354
down €9,354 (-9.6%), from €97,250 to €87,897
- Other operating charges -€5,825
down €5,825 (-83.6%), from €6,967 to €1,143
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 | €159,623 | €127,756 | -€31,867 | -20.0% |
| Fixed assets | 21/28 | €42,651 | €43,126 | +€475 | +1.1% |
| Intangible fixed assets | 21 | €263 | - | -€263 | |
| Tangible fixed assets | 22/27 | €42,388 | €43,126 | +€738 | +1.7% |
| Plant, machinery and equipment | 23 | €1,222 | €655 | -€568 | -46.4% |
| Furniture and vehicles | 24 | €41,166 | €42,471 | +€1,305 | +3.2% |
| Current assets | 29/58 | €116,972 | €84,630 | -€32,342 | -27.6% |
| Stocks and contracts in progress | 3 | €10,868 | €21,095 | +€10,227 | +94.1% |
| Stocks | 30/36 | €10,868 | €21,095 | +€10,227 | +94.1% |
| Amounts receivable within one year | 40/41 | €100,008 | €44,959 | -€55,049 | -55.0% |
| Trade receivables | 40 | €48,325 | €38,507 | -€9,819 | -20.3% |
| Other amounts receivable | 41 | €51,683 | €6,453 | -€45,230 | -87.5% |
| Cash at bank and in hand | 54/58 | €6,096 | €18,576 | +€12,480 | +204.7% |
| Total equity and liabilities | 10/49 | €159,623 | €127,756 | -€31,867 | -20.0% |
| Equity | 10/15 | €88,019 | €65,683 | -€22,336 | -25.4% |
| Contributions | 10/11 | €106,200 | €106,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,181 | -€40,517 | -€22,336 | -122.9% |
| Amounts payable | 17/49 | €71,604 | €62,073 | -€9,531 | -13.3% |
| Amounts payable after more than one year | 17 | €20,882 | €6,767 | -€14,115 | -67.6% |
| Financial debts | 170/4 | €20,882 | €6,767 | -€14,115 | -67.6% |
| Amounts payable within one year | 42/48 | €50,723 | €55,306 | +€4,583 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €20,968 | €26,872 | +€5,904 | +28.2% |
| Trade debts | 44 | €14,417 | €15,274 | +€857 | +5.9% |
| Suppliers | 440/4 | €14,417 | €15,274 | +€857 | +5.9% |
| Taxes, remuneration and social security | 45 | €14,367 | €11,753 | -€2,614 | -18.2% |
| Taxes | 450/3 | €5,261 | €3,512 | -€1,749 | -33.2% |
| Remuneration and social security | 454/9 | €9,106 | €8,241 | -€865 | -9.5% |
| Other amounts payable | 47/48 | €971 | €1,407 | +€436 | +44.9% |
| Remuneration, social security and pensions | 62 | €56,050 | €87,971 | +€31,921 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,628 | €18,392 | +€764 | +4.3% |
| Other operating charges | 640/8 | €6,967 | €1,143 | -€5,825 | -83.6% |
| Gross operating margin | 9900 | €97,250 | €87,897 | -€9,354 | -9.6% |
| Operating profit (loss) | 9901 | €16,606 | -€19,609 | -€36,215 | |
| Financial income | 75/76B | €13 | €112 | +€99 | +780.9% |
| Recurring financial income | 75 | €13 | €112 | +€99 | +780.9% |
| Financial charges | 65/66B | €2,431 | €2,811 | +€380 | +15.6% |
| Recurring financial charges | 65 | €2,431 | €2,811 | +€380 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €14,188 | -€22,308 | -€36,495 | |
| Income taxes | 67/77 | - | €28 | +€28 | |
| Profit (loss) for the period | 9904 | €14,188 | -€22,336 | -€36,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,188 | -€22,336 | -€36,523 |
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 10 October 2026 via checked.be.