ROEPERSHOEK: 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.
ROEPERSHOEK
Largest movements
- Receivables within one year +€65,332
up €65,332 (+920%), from €7,103 to €72,435
of which Trade receivables: +€44,688
- Cash -€26,053
down €26,053 (-20.1%), from €129,918 to €103,865
mainly Receivables within one year (-€65,332) and Investment in fixed assets (net) (-€21,306)
- Tangible fixed assets -€4,983
down €4,983 (-6.2%), from €80,504 to €75,522
of which Other tangible fixed assets: -€17,373
- Stocks and contracts -€2,812
down €2,812 (-21.1%), from €13,325 to €10,512
- Trade debts +€33,188
up €33,188 (+107%), from €30,896 to €64,085
- Current portion of long-term debt -€9,722
down €9,722 (-82.9%), from €11,733 to €2,011
- Profit (loss) carried forward +€6,400
new in 2025: €6,400
- Tax, wage and social debts +€5,302
up €5,302 (+19.0%), from €27,977 to €33,279
of which Taxes: +€5,182
- Gross operating margin -€25,063
down €25,063 (-8.2%), from €305,502 to €280,439
- Staff costs +€6,394
up €6,394 (+2.9%), from €220,206 to €226,599
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 | €241,493 | €274,650 | +€33,157 | +13.7% |
| Fixed assets | 21/28 | €89,104 | €84,122 | -€4,983 | -5.6% |
| Tangible fixed assets | 22/27 | €80,504 | €75,522 | -€4,983 | -6.2% |
| Plant, machinery and equipment | 23 | €3,639 | €18,205 | +€14,566 | +400% |
| Furniture and vehicles | 24 | €3,724 | €1,548 | -€2,176 | -58.4% |
| Other tangible fixed assets | 26 | €73,141 | €55,768 | -€17,373 | -23.8% |
| Financial fixed assets | 28 | €8,600 | €8,600 | = | 0.0% |
| Current assets | 29/58 | €152,388 | €190,528 | +€38,140 | +25.0% |
| Stocks and contracts in progress | 3 | €13,325 | €10,512 | -€2,812 | -21.1% |
| Stocks | 30/36 | €13,325 | €10,512 | -€2,812 | -21.1% |
| Amounts receivable within one year | 40/41 | €7,103 | €72,435 | +€65,332 | +920% |
| Trade receivables | 40 | €500 | €45,188 | +€44,688 | +8,938% |
| Other amounts receivable | 41 | €6,603 | €27,247 | +€20,644 | +313% |
| Cash at bank and in hand | 54/58 | €129,918 | €103,865 | -€26,053 | -20.1% |
| Deferred charges and accrued income | 490/1 | €2,043 | €3,715 | +€1,673 | +81.9% |
| Total equity and liabilities | 10/49 | €241,493 | €274,650 | +€33,157 | +13.7% |
| Equity | 10/15 | €153,875 | €160,275 | +€6,400 | +4.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €134,875 | €134,875 | = | 0.0% |
| Distributable reserves | 133 | €134,875 | €134,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,400 | +€6,400 | |
| Amounts payable | 17/49 | €87,618 | €114,375 | +€26,757 | +30.5% |
| Amounts payable after more than one year | 17 | €2,011 | €0 | -€2,011 | -100% |
| Financial debts | 170/4 | €2,011 | €0 | -€2,011 | -100% |
| Amounts payable within one year | 42/48 | €85,606 | €114,375 | +€28,768 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €11,733 | €2,011 | -€9,722 | -82.9% |
| Trade debts | 44 | €30,896 | €64,085 | +€33,188 | +107% |
| Suppliers | 440/4 | €30,896 | €64,085 | +€33,188 | +107% |
| Taxes, remuneration and social security | 45 | €27,977 | €33,279 | +€5,302 | +19.0% |
| Taxes | 450/3 | €5,103 | €10,285 | +€5,182 | +102% |
| Remuneration and social security | 454/9 | €22,873 | €22,993 | +€120 | +0.5% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €20,138 | +€20,138 | |
| Remuneration, social security and pensions | 62 | €220,206 | €226,599 | +€6,394 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,927 | €26,289 | -€2,638 | -9.1% |
| Other operating charges | 640/8 | €4,391 | €3,895 | -€497 | -11.3% |
| Gross operating margin | 9900 | €305,502 | €280,439 | -€25,063 | -8.2% |
| Operating profit (loss) | 9901 | €51,978 | €23,656 | -€28,322 | -54.5% |
| Financial income | 75/76B | €800 | €2,306 | +€1,506 | +188% |
| Recurring financial income | 75 | €800 | €2,306 | +€1,506 | +188% |
| Financial charges | 65/66B | €3,133 | €2,327 | -€807 | -25.7% |
| Recurring financial charges | 65 | €3,133 | €2,327 | -€807 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €49,645 | €23,636 | -€26,009 | -52.4% |
| Income taxes | 67/77 | €2,026 | €2,235 | +€210 | +10.3% |
| Profit (loss) for the period | 9904 | €47,619 | €21,400 | -€26,219 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,619 | €21,400 | -€26,219 | -55.1% |
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 27 October 2026 via checked.be.