ROES BOUWPROJECTEN: 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.
ROES BOUWPROJECTEN
Largest movements
- Cash +€111,318
up €111,318 (+168%), from €66,096 to €177,414
mainly Net result for the year (+€157,015) and Other debts (+€85,882)
- Receivables within one year -€81,669
down €81,669 (-30.9%), from €264,724 to €183,055
of which Other amounts receivable: -€76,637
- Current investments +€68,852
up €68,852 (+59.7%), from €115,380 to €184,232
- Stocks and contracts -€7,412
down €7,412 (-100%), from €7,412 to €0
- Other debts +€85,882
up €85,882 (+370%), from €23,182 to €109,065
- Reserves -€46,081
down €46,081 (-11.3%), from €409,548 to €363,468
- Tax, wage and social debts +€45,355
up €45,355 (+156%), from €29,044 to €74,398
- Financial income +€11,605
up €11,605 (+160%), from €7,251 to €18,856
- Write-downs -€8,000
down €8,000, from €4,000 to -€4,000
- Gross operating margin +€5,911
up €5,911 (+2.8%), from €207,731 to €213,642
- Financial charges +€3,937
up €3,937 (+981%), from €401 to €4,339
- Other operating charges +€3,680
up €3,680 (+228%), from €1,615 to €5,296
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 | €468,164 | €557,022 | +€88,858 | +19.0% |
| Fixed assets | 21/28 | €5,907 | €3,852 | -€2,055 | -34.8% |
| Tangible fixed assets | 22/27 | €5,907 | €3,852 | -€2,055 | -34.8% |
| Plant, machinery and equipment | 23 | €1,470 | €1,250 | -€220 | -15.0% |
| Furniture and vehicles | 24 | €3,826 | €2,113 | -€1,713 | -44.8% |
| Other tangible fixed assets | 26 | €611 | €489 | -€122 | -20.0% |
| Current assets | 29/58 | €462,258 | €553,171 | +€90,913 | +19.7% |
| Stocks and contracts in progress | 3 | €7,412 | €0 | -€7,412 | -100% |
| Contracts in progress | 37 | €7,412 | €0 | -€7,412 | -100% |
| Amounts receivable within one year | 40/41 | €264,724 | €183,055 | -€81,669 | -30.9% |
| Trade receivables | 40 | €188,087 | €183,055 | -€5,032 | -2.7% |
| Other amounts receivable | 41 | €76,637 | €0 | -€76,637 | -100% |
| Current investments | 50/53 | €115,380 | €184,232 | +€68,852 | +59.7% |
| Cash at bank and in hand | 54/58 | €66,096 | €177,414 | +€111,318 | +168% |
| Deferred charges and accrued income | 490/1 | €8,645 | €8,470 | -€176 | -2.0% |
| Total equity and liabilities | 10/49 | €468,164 | €557,022 | +€88,858 | +19.0% |
| Equity | 10/15 | €415,748 | €369,668 | -€46,081 | -11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €409,548 | €363,468 | -€46,081 | -11.3% |
| Distributable reserves | 133 | €409,548 | €363,468 | -€46,081 | -11.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,416 | €187,355 | +€134,938 | +257% |
| Amounts payable within one year | 42/48 | €52,416 | €186,997 | +€134,581 | +257% |
| Trade debts | 44 | €191 | €3,534 | +€3,344 | +1,754% |
| Suppliers | 440/4 | €191 | €3,534 | +€3,344 | +1,754% |
| Taxes, remuneration and social security | 45 | €29,044 | €74,398 | +€45,355 | +156% |
| Taxes | 450/3 | €29,044 | €74,398 | +€45,355 | +156% |
| Other amounts payable | 47/48 | €23,182 | €109,065 | +€85,882 | +370% |
| Accrued charges and deferred income | 492/3 | €0 | €357 | +€357 | |
| Non-recurring operating income | 76A | €125 | €0 | -€125 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,014 | €3,359 | +€345 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,000 | -€4,000 | -€8,000 | |
| Other operating charges | 640/8 | €1,615 | €5,296 | +€3,680 | +228% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €207,731 | €213,642 | +€5,911 | +2.8% |
| Operating profit (loss) | 9901 | €199,101 | €208,987 | +€9,886 | +5.0% |
| Financial income | 75/76B | €7,251 | €18,856 | +€11,605 | +160% |
| Recurring financial income | 75 | €7,251 | €18,856 | +€11,605 | +160% |
| Financial charges | 65/66B | €401 | €4,339 | +€3,937 | +981% |
| Recurring financial charges | 65 | €401 | €4,339 | +€3,937 | +981% |
| Profit (loss) for the period before taxes | 9903 | €205,951 | €223,505 | +€17,554 | +8.5% |
| Income taxes | 67/77 | €63,390 | €66,490 | +€3,099 | +4.9% |
| Profit (loss) for the period | 9904 | €142,561 | €157,015 | +€14,454 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €142,561 | €157,015 | +€14,454 | +10.1% |
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 23 October 2026 via checked.be.