Roefs Agroservice: what changed
What changed
Roefs Agroservice
NACE 38.330, Waste collection, recovery and disposal activities
filed annual accounts (NBB)
Net result for the year
€235,436
2024 · €130,906+€104,530
Equity
€392,065
2024 · €156,629+€235,436
Cash
€428,816
2024 · €144,901+€283,915
Balance sheet total
€4.7m
2024 · €4.3m+€357,934
Largest movements
Assets
- Cash +€283,915
up €283,915 (+196%), from €144,901 to €428,816
mainly Depreciation (+€445,277) and Net result for the year (+€235,436)
- Receivables within one year +€85,149
up €85,149 (+17.1%), from €498,689 to €583,838
of which Trade receivables: +€85,149
Equity and liabilities
- Reserves +€235,436
up €235,436 (+150%), from €156,529 to €391,965
- Debts after one year +€180,782
up €180,782 (+8.8%), from €2.1m to €2.2m
of which Financial debts: +€180,782
- Accrued charges and deferred income -€78,750
down €78,750 (-100%), from €78,750 to €0
Income statement
- Gross operating margin +€313,400
up €313,400 (+42.9%), from €731,219 to €1.0m
- Depreciation +€178,409
up €178,409 (+66.9%), from €266,868 to €445,277
- Taxes +€40,151
up €40,151 (+176%), from €22,784 to €62,935
- Staff costs -€38,034
down €38,034 (-12.9%), from €294,995 to €256,962
- Financial charges +€20,400
up €20,400 (+157%), from €12,955 to €33,355
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.
Result 2024
€130,906
Gross operating margin
+€313,400
Staff costs
+€38,034
Depreciation
-€178,409
Other operating charges
-€4,894
Financial income
-€3,049
Financial charges
-€20,400
Taxes
-€40,151
Result 2025
€235,436
raises the resultlowers the result
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.
From operations
+€507,861
Investment
-€445,049
Financing
+€221,102
Cash 2024
€144,901
From operations (derived)
+€507,861
Net result for the year
+€235,436
Depreciation
+€445,277
Receivables within one year
-€85,149
Deferred charges and accrued income
+€10,901
Trade debts
-€21,133
Tax, wage and social debts
+€44,025
Other debts
-€42,745
Accrued charges and deferred income
-€78,750
Investment (derived)
-€445,049
Investment in fixed assets (net)
-€445,049
Financing
+€221,102
Debts after one year
+€180,782
Current portion of long-term debt
+€40,321
Cash 2025
€428,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,318,910 | €4,676,845 | +€357,934 | +8.3% |
| Fixed assets | 21/28 | €3,664,419 | €3,664,191 | -€228 | 0.0% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -15.0% |
| Tangible fixed assets | 22/27 | €1,435,014 | €1,434,650 | -€363 | 0.0% |
| Plant, machinery and equipment | 23 | €328,916 | €110,851 | -€218,065 | -66.3% |
| Furniture and vehicles | 24 | €1,106,098 | €1,323,799 | +€217,701 | +19.7% |
| Financial fixed assets | 28 | €2,229,405 | €2,229,540 | +€135 | 0.0% |
| Current assets | 29/58 | €654,491 | €1,012,654 | +€358,163 | +54.7% |
| Amounts receivable within one year | 40/41 | €498,689 | €583,838 | +€85,149 | +17.1% |
| Trade receivables | 40 | €498,689 | €583,838 | +€85,149 | +17.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €144,901 | €428,816 | +€283,915 | +196% |
| Deferred charges and accrued income | 490/1 | €10,901 | €0 | -€10,901 | -100% |
| Total equity and liabilities | 10/49 | €4,318,910 | €4,676,845 | +€357,934 | +8.3% |
| Equity | 10/15 | €156,629 | €392,065 | +€235,436 | +150% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €156,529 | €391,965 | +€235,436 | +150% |
| Distributable reserves | 133 | €156,529 | €391,965 | +€235,436 | +150% |
| Amounts payable | 17/49 | €4,162,281 | €4,284,780 | +€122,499 | +2.9% |
| Amounts payable after more than one year | 17 | €2,060,373 | €2,241,155 | +€180,782 | +8.8% |
| Financial debts | 170/4 | €170,373 | €351,155 | +€180,782 | +106% |
| Other amounts payable | 178/9 | €1,890,000 | €1,890,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,023,158 | €2,043,625 | +€20,467 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €43,786 | €84,107 | +€40,321 | +92.1% |
| Trade debts | 44 | €85,613 | €64,479 | -€21,133 | -24.7% |
| Suppliers | 440/4 | €85,613 | €64,479 | -€21,133 | -24.7% |
| Taxes, remuneration and social security | 45 | €128,991 | €173,016 | +€44,025 | +34.1% |
| Taxes | 450/3 | €97,057 | €149,159 | +€52,102 | +53.7% |
| Remuneration and social security | 454/9 | €31,934 | €23,857 | -€8,077 | -25.3% |
| Other amounts payable | 47/48 | €1,764,769 | €1,722,023 | -€42,745 | -2.4% |
| Accrued charges and deferred income | 492/3 | €78,750 | €0 | -€78,750 | -100% |
| Non-recurring operating income | 76A | €40,833 | €133,198 | +€92,364 | +226% |
| Remuneration, social security and pensions | 62 | €294,995 | €256,962 | -€38,034 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266,868 | €445,277 | +€178,409 | +66.9% |
| Other operating charges | 640/8 | €5,769 | €10,663 | +€4,894 | +84.8% |
| Gross operating margin | 9900 | €731,219 | €1,044,619 | +€313,400 | +42.9% |
| Operating profit (loss) | 9901 | €163,587 | €331,717 | +€168,130 | +103% |
| Financial income | 75/76B | €3,058 | €9 | -€3,049 | -99.7% |
| Recurring financial income | 75 | €3,058 | €9 | -€3,049 | -99.7% |
| Financial charges | 65/66B | €12,955 | €33,355 | +€20,400 | +157% |
| Recurring financial charges | 65 | €12,955 | €33,355 | +€20,400 | +157% |
| Profit (loss) for the period before taxes | 9903 | €153,690 | €298,371 | +€144,681 | +94.1% |
| Income taxes | 67/77 | €22,784 | €62,935 | +€40,151 | +176% |
| Profit (loss) for the period | 9904 | €130,906 | €235,436 | +€104,530 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €130,906 | €235,436 | +€104,530 | +79.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 5 November 2026 via checked.be.