ROOBROUCK: 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.
ROOBROUCK
Largest movements
- Receivables within one year +€28,311
up €28,311 (+16.9%), from €167,098 to €195,409
of which Trade receivables: +€16,371
- Cash -€4,199
down €4,199 (-81.5%), from €5,153 to €954
mainly Receivables within one year (-€28,311) and Stocks and contracts (-€3,837)
- Stocks and contracts +€3,837
up €3,837 (+15.4%), from €24,966 to €28,804
- Trade debts +€25,044
up €25,044 (+68.3%), from €36,678 to €61,722
- Other debts +€4,798
up €4,798 (+7.9%), from €61,085 to €65,884
- Gross operating margin -€5,266
down €5,266 (-17.1%), from €30,802 to €25,536
- Taxes -€2,638
down €2,638 (-72.2%), from €3,653 to €1,015
- Financial charges +€1,770
up €1,770 (+118.7%), from €1,491 to €3,262
- Other operating charges +€1,428
up €1,428 (+297.4%), from €480 to €1,908
- Staff costs +€885
up €885 (+4.9%), from €18,104 to €18,990
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,686 | €228,301 | +€28,615 | +14.3% |
| Fixed assets | 21/28 | €2,469 | €3,135 | +€666 | +27.0% |
| Intangible fixed assets | 21 | €523 | €437 | -€87 | -16.5% |
| Tangible fixed assets | 22/27 | €1,946 | €2,698 | +€752 | +38.7% |
| Plant, machinery and equipment | 23 | €291 | €175 | -€117 | -40.1% |
| Furniture and vehicles | 24 | €1,654 | €2,523 | +€869 | +52.5% |
| Current assets | 29/58 | €197,217 | €225,166 | +€27,949 | +14.2% |
| Stocks and contracts in progress | 3 | €24,966 | €28,804 | +€3,837 | +15.4% |
| Stocks | 30/36 | €24,966 | €28,804 | +€3,837 | +15.4% |
| Amounts receivable within one year | 40/41 | €167,098 | €195,409 | +€28,311 | +16.9% |
| Trade receivables | 40 | €27,776 | €44,147 | +€16,371 | +58.9% |
| Other amounts receivable | 41 | €139,322 | €151,262 | +€11,940 | +8.6% |
| Cash at bank and in hand | 54/58 | €5,153 | €954 | -€4,199 | -81.5% |
| Total equity and liabilities | 10/49 | €199,686 | €228,301 | +€28,615 | +14.3% |
| Equity | 10/15 | €91,284 | €91,613 | +€329 | +0.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €60,297 | €60,626 | +€329 | +0.5% |
| Non-distributable reserves | 130/1 | €3,099 | €0 | -€3,099 | -100.0% |
| Reserves not available under the articles | 1311 | €3,099 | €0 | -€3,099 | -100.0% |
| Tax-exempt reserves | 132 | €4,055 | €4,055 | = | 0.0% |
| Distributable reserves | 133 | €53,143 | €56,571 | +€3,428 | +6.4% |
| Amounts payable | 17/49 | €108,402 | €136,688 | +€28,286 | +26.1% |
| Amounts payable within one year | 42/48 | €108,402 | €136,688 | +€28,286 | +26.1% |
| Trade debts | 44 | €36,678 | €61,722 | +€25,044 | +68.3% |
| Suppliers | 440/4 | €36,678 | €61,722 | +€25,044 | +68.3% |
| Taxes, remuneration and social security | 45 | €10,639 | €9,082 | -€1,557 | -14.6% |
| Taxes | 450/3 | €5,886 | €4,073 | -€1,813 | -30.8% |
| Remuneration and social security | 454/9 | €4,753 | €5,009 | +€256 | +5.4% |
| Other amounts payable | 47/48 | €61,085 | €65,884 | +€4,798 | +7.9% |
| Remuneration, social security and pensions | 62 | €18,104 | €18,990 | +€885 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,557 | €779 | -€777 | -49.9% |
| Other operating charges | 640/8 | €480 | €1,908 | +€1,428 | +297.4% |
| Gross operating margin | 9900 | €30,802 | €25,536 | -€5,266 | -17.1% |
| Operating profit (loss) | 9901 | €10,661 | €3,859 | -€6,802 | -63.8% |
| Financial income | 75/76B | €766 | €746 | -€20 | -2.6% |
| Recurring financial income | 75 | €766 | €746 | -€20 | -2.6% |
| Financial charges | 65/66B | €1,491 | €3,262 | +€1,770 | +118.7% |
| Recurring financial charges | 65 | €1,491 | €3,262 | +€1,770 | +118.7% |
| Profit (loss) for the period before taxes | 9903 | €9,936 | €1,344 | -€8,592 | -86.5% |
| Income taxes | 67/77 | €3,653 | €1,015 | -€2,638 | -72.2% |
| Profit (loss) for the period | 9904 | €6,283 | €329 | -€5,954 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,283 | €329 | -€5,954 | -94.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.