ROERS CONSTRUCT: 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.
ROERS CONSTRUCT
Largest movements
- Tangible fixed assets +€23,496
up €23,496 (+112.1%), from €20,964 to €44,460
of which Furniture and vehicles: +€29,302
- Cash +€15,126
up €15,126 (+54.8%), from €27,605 to €42,730
mainly Debts after one year (+€28,250) and Net result for the year (+€20,745)
- Receivables within one year -€2,613
down €2,613 (-50.7%), from €5,158 to €2,545
- Debts after one year +€28,250
new in 2025: €28,250
- Other debts -€22,188
down €22,188 (-85.8%), from €25,867 to €3,679
- Reserves +€21,000
up €21,000 (+87.5%), from €24,000 to €45,000
- Current portion of long-term debt +€7,800
new in 2025: €7,800
- Trade debts +€1,432
up €1,432 (+176.5%), from €811 to €2,244
- Gross operating margin -€1,343
down €1,343 (-3.3%), from €40,226 to €38,883
- Taxes -€414
down €414 (-6.2%), from €6,629 to €6,216
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 | €60,373 | €96,861 | +€36,488 | +60.4% |
| Fixed assets | 21/28 | €21,290 | €44,706 | +€23,416 | +110.0% |
| Intangible fixed assets | 21 | €327 | €247 | -€80 | -24.5% |
| Tangible fixed assets | 22/27 | €20,964 | €44,460 | +€23,496 | +112.1% |
| Plant, machinery and equipment | 23 | €7,634 | €2,746 | -€4,888 | -64.0% |
| Furniture and vehicles | 24 | €9,132 | €38,434 | +€29,302 | +320.9% |
| Other tangible fixed assets | 26 | €4,198 | €3,280 | -€919 | -21.9% |
| Current assets | 29/58 | €39,083 | €52,155 | +€13,072 | +33.4% |
| Stocks and contracts in progress | 3 | - | €560 | +€560 | |
| Stocks | 30/36 | - | €560 | +€560 | |
| Amounts receivable within one year | 40/41 | €5,158 | €2,545 | -€2,613 | -50.7% |
| Trade receivables | 40 | €5,158 | €2,545 | -€2,613 | -50.7% |
| Current investments | 50/53 | €6,320 | €6,320 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,605 | €42,730 | +€15,126 | +54.8% |
| Total equity and liabilities | 10/49 | €60,373 | €96,861 | +€36,488 | +60.4% |
| Equity | 10/15 | €26,973 | €47,718 | +€20,745 | +76.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €45,000 | +€21,000 | +87.5% |
| Distributable reserves | 133 | €24,000 | €45,000 | +€21,000 | +87.5% |
| Profit (loss) carried forward | 14 | €973 | €718 | -€255 | -26.2% |
| Amounts payable | 17/49 | €33,400 | €49,143 | +€15,743 | +47.1% |
| Amounts payable after more than one year | 17 | - | €28,250 | +€28,250 | |
| Financial debts | 170/4 | - | €28,250 | +€28,250 | |
| Amounts payable within one year | 42/48 | €33,060 | €20,553 | -€12,507 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | - | €7,800 | +€7,800 | |
| Trade debts | 44 | €811 | €2,244 | +€1,432 | +176.5% |
| Suppliers | 440/4 | €811 | €2,244 | +€1,432 | +176.5% |
| Taxes, remuneration and social security | 45 | €6,382 | €6,830 | +€448 | +7.0% |
| Taxes | 450/3 | €4,482 | €4,930 | +€448 | +10.0% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €25,867 | €3,679 | -€22,188 | -85.8% |
| Accrued charges and deferred income | 492/3 | €340 | €340 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,142 | +€1,142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,447 | €7,617 | +€171 | +2.3% |
| Other operating charges | 640/8 | €947 | €1,267 | +€320 | +33.8% |
| Non-recurring operating charges | 66A | - | €2,970 | +€2,970 | |
| Gross operating margin | 9900 | €40,226 | €38,883 | -€1,343 | -3.3% |
| Operating profit (loss) | 9901 | €31,832 | €27,029 | -€4,804 | -15.1% |
| Financial income | 75/76B | €103 | €3 | -€100 | -97.2% |
| Recurring financial income | 75 | €103 | €3 | -€100 | -97.2% |
| Financial charges | 65/66B | €333 | €71 | -€263 | -78.8% |
| Recurring financial charges | 65 | €333 | €71 | -€263 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €31,602 | €26,961 | -€4,641 | -14.7% |
| Income taxes | 67/77 | €6,629 | €6,216 | -€414 | -6.2% |
| Profit (loss) for the period | 9904 | €24,973 | €20,745 | -€4,227 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,973 | €20,745 | -€4,227 | -16.9% |
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 12 October 2026 via checked.be.