ROO SE: 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.
ROO SE
Largest movements
- Tangible fixed assets +€34,076
up €34,076 (+35.0%), from €97,346 to €131,422
of which Land and buildings: +€35,287
- Receivables within one year -€17,903
down €17,903 (-14.9%), from €120,350 to €102,447
of which Other amounts receivable: -€30,319
- Debts after one year +€23,280
new in 2025: €23,280
- Tax, wage and social debts -€10,626
down €10,626 (-60.7%), from €17,505 to €6,879
of which Taxes: -€10,109
- Current portion of long-term debt +€5,584
new in 2025: €5,584
- Trade debts -€5,085
down €5,085 (-11.9%), from €42,656 to €37,572
- Reserves +€4,205
up €4,205 (+4.3%), from €97,007 to €101,212
of which Distributable reserves: +€4,205
- Gross operating margin +€22,439
up €22,439 (+86.6%), from €25,907 to €48,345
- Staff costs -€17,443
down €17,443 (-38.9%), from €44,811 to €27,368
- Financial charges +€5,156
up €5,156 (+150%), from €3,443 to €8,599
- Depreciation +€2,633
up €2,633 (+194%), from €1,357 to €3,990
- Financial income -€706
down €706 (-25.8%), from €2,734 to €2,028
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 | €221,642 | €238,783 | +€17,140 | +7.7% |
| Fixed assets | 21/28 | €97,346 | €131,422 | +€34,076 | +35.0% |
| Tangible fixed assets | 22/27 | €97,346 | €131,422 | +€34,076 | +35.0% |
| Land and buildings | 22 | €94,342 | €129,630 | +€35,287 | +37.4% |
| Plant, machinery and equipment | 23 | €2,427 | €1,596 | -€831 | -34.3% |
| Furniture and vehicles | 24 | €577 | €197 | -€380 | -65.9% |
| Current assets | 29/58 | €124,296 | €107,361 | -€16,936 | -13.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €3,567 | €3,567 | = | 0.0% |
| Stocks | 30/36 | €3,567 | €3,567 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,350 | €102,447 | -€17,903 | -14.9% |
| Trade receivables | 40 | €74,214 | €86,630 | +€12,416 | +16.7% |
| Other amounts receivable | 41 | €46,136 | €15,816 | -€30,319 | -65.7% |
| Cash at bank and in hand | 54/58 | €33 | €10 | -€23 | -69.4% |
| Deferred charges and accrued income | 490/1 | €346 | €1,337 | +€990 | +286% |
| Total equity and liabilities | 10/49 | €221,642 | €238,783 | +€17,140 | +7.7% |
| Equity | 10/15 | €135,430 | €139,636 | +€4,205 | +3.1% |
| Contributions | 10/11 | €38,424 | €38,424 | = | 0.0% |
| Reserves | 13 | €97,007 | €101,212 | +€4,205 | +4.3% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €97,007 | €101,212 | +€4,205 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €86,212 | €99,147 | +€12,935 | +15.0% |
| Amounts payable after more than one year | 17 | - | €23,280 | +€23,280 | |
| Financial debts | 170/4 | - | €23,280 | +€23,280 | |
| Amounts payable within one year | 42/48 | €86,212 | €75,867 | -€10,345 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,584 | +€5,584 | |
| Financial debts | 43 | €26,050 | €25,832 | -€218 | -0.8% |
| Credit institutions | 430/8 | €26,050 | €25,832 | -€218 | -0.8% |
| Trade debts | 44 | €42,656 | €37,572 | -€5,085 | -11.9% |
| Suppliers | 440/4 | €42,656 | €37,572 | -€5,085 | -11.9% |
| Taxes, remuneration and social security | 45 | €17,505 | €6,879 | -€10,626 | -60.7% |
| Taxes | 450/3 | €13,129 | €3,019 | -€10,109 | -77.0% |
| Remuneration and social security | 454/9 | €4,377 | €3,860 | -€517 | -11.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €44,811 | €27,368 | -€17,443 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | €3,990 | +€2,633 | +194% |
| Other operating charges | 640/8 | €5,895 | €5,791 | -€104 | -1.8% |
| Gross operating margin | 9900 | €25,907 | €48,345 | +€22,439 | +86.6% |
| Operating profit (loss) | 9901 | -€26,156 | €11,197 | +€37,353 | |
| Financial income | 75/76B | €2,734 | €2,028 | -€706 | -25.8% |
| Recurring financial income | 75 | €2,734 | €2,028 | -€706 | -25.8% |
| Financial charges | 65/66B | €3,443 | €8,599 | +€5,156 | +150% |
| Recurring financial charges | 65 | €3,443 | €8,599 | +€5,156 | +150% |
| Profit (loss) for the period before taxes | 9903 | -€26,865 | €4,626 | +€31,490 | |
| Income taxes | 67/77 | €0 | €421 | +€421 | |
| Profit (loss) for the period | 9904 | -€26,865 | €4,205 | +€31,070 | |
| Transfer from tax-exempt reserves | 789 | €5,671 | €0 | -€5,671 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,193 | €4,205 | +€25,399 |
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.