Roeland.Boutique: what changed
Roeland.Boutique
Largest movements
- Stocks and contracts +€12,331
up €12,331 (+19.2%), from €64,146 to €76,477
- Cash -€10,576
down €10,576 (-87.7%), from €12,053 to €1,477
mainly Stocks and contracts (-€12,331) and Receivables within one year (-€10,022)
- Receivables within one year +€10,022
up €10,022 (+727%), from €1,379 to €11,400
of which Other amounts receivable: +€11,348
- Deferred charges and accrued income -€2,708
down €2,708 (-91.3%), from €2,965 to €257
- Reserves +€11,694
up €11,694 (+48.7%), from €24,025 to €35,720
of which Distributable reserves: +€11,694
- Tax, wage and social debts -€7,694
down €7,694 (-78.8%), from €9,760 to €2,066
of which Taxes: -€7,922
- Trade debts +€6,607
up €6,607 (+25.4%), from €25,989 to €32,596
- Other debts -€2,031
down €2,031 (-100%), from €2,031 to €0
- Debts after one year -€952
down €952 (-100%), from €952 to €0
- Gross operating margin +€9,768
up €9,768 (+110%), from €8,907 to €18,676
- Other operating charges -€3,401
down €3,401 (-52.5%), from €6,483 to €3,082
- Depreciation -€625
down €625 (-32.3%), from €1,933 to €1,308
- Financial charges +€335
up €335 (+19.6%), from €1,704 to €2,038
- Financial income -€297
down €297 (-75.9%), from €391 to €94
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 | €83,367 | €91,915 | +€8,548 | +10.3% |
| Fixed assets | 21/28 | €2,825 | €2,303 | -€522 | -18.5% |
| Tangible fixed assets | 22/27 | €2,825 | €2,303 | -€522 | -18.5% |
| Plant, machinery and equipment | 23 | €1,992 | €1,146 | -€846 | -42.5% |
| Furniture and vehicles | 24 | €0 | €722 | +€722 | |
| Other tangible fixed assets | 26 | €833 | €436 | -€397 | -47.7% |
| Current assets | 29/58 | €80,542 | €89,612 | +€9,069 | +11.3% |
| Stocks and contracts in progress | 3 | €64,146 | €76,477 | +€12,331 | +19.2% |
| Stocks | 30/36 | €64,146 | €76,477 | +€12,331 | +19.2% |
| Amounts receivable within one year | 40/41 | €1,379 | €11,400 | +€10,022 | +727% |
| Trade receivables | 40 | €1,365 | €39 | -€1,326 | -97.2% |
| Other amounts receivable | 41 | €14 | €11,362 | +€11,348 | +81,874% |
| Cash at bank and in hand | 54/58 | €12,053 | €1,477 | -€10,576 | -87.7% |
| Deferred charges and accrued income | 490/1 | €2,965 | €257 | -€2,708 | -91.3% |
| Total equity and liabilities | 10/49 | €83,367 | €91,915 | +€8,548 | +10.3% |
| Equity | 10/15 | €42,625 | €54,320 | +€11,694 | +27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,025 | €35,720 | +€11,694 | +48.7% |
| Tax-exempt reserves | 132 | €684 | €684 | = | 0.0% |
| Distributable reserves | 133 | €23,341 | €35,035 | +€11,694 | +50.1% |
| Amounts payable | 17/49 | €40,742 | €37,595 | -€3,147 | -7.7% |
| Amounts payable after more than one year | 17 | €952 | €0 | -€952 | -100% |
| Financial debts | 170/4 | €952 | €0 | -€952 | -100% |
| Amounts payable within one year | 42/48 | €39,403 | €37,144 | -€2,259 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €1,622 | €2,481 | +€859 | +53.0% |
| Trade debts | 44 | €25,989 | €32,596 | +€6,607 | +25.4% |
| Suppliers | 440/4 | €25,989 | €32,596 | +€6,607 | +25.4% |
| Taxes, remuneration and social security | 45 | €9,760 | €2,066 | -€7,694 | -78.8% |
| Taxes | 450/3 | €9,434 | €1,511 | -€7,922 | -84.0% |
| Remuneration and social security | 454/9 | €326 | €555 | +€229 | +70.1% |
| Other amounts payable | 47/48 | €2,031 | €0 | -€2,031 | -100% |
| Accrued charges and deferred income | 492/3 | €387 | €451 | +€64 | +16.5% |
| Remuneration, social security and pensions | 62 | €774 | €648 | -€126 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,933 | €1,308 | -€625 | -32.3% |
| Other operating charges | 640/8 | €6,483 | €3,082 | -€3,401 | -52.5% |
| Gross operating margin | 9900 | €8,907 | €18,676 | +€9,768 | +110% |
| Operating profit (loss) | 9901 | -€282 | €13,638 | +€13,920 | |
| Financial income | 75/76B | €391 | €94 | -€297 | -75.9% |
| Recurring financial income | 75 | €391 | €94 | -€297 | -75.9% |
| Financial charges | 65/66B | €1,704 | €2,038 | +€335 | +19.6% |
| Recurring financial charges | 65 | €1,704 | €2,038 | +€335 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,594 | €11,694 | +€13,289 | |
| Profit (loss) for the period | 9904 | -€1,594 | €11,694 | +€13,289 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,594 | €11,694 | +€13,289 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.