ROODE POORT: 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.
ROODE POORT
Largest movements
- Receivables within one year -€170,838
down €170,838 (-51.4%), from €332,532 to €161,695
of which Trade receivables: -€188,238
- Tangible fixed assets -€36,794
down €36,794 (-7.9%), from €465,152 to €428,358
of which Land and buildings: -€25,330
- Advances received -€170,000
no longer reported in 2025 (was €170,000)
- Debts after one year -€32,528
down €32,528 (-6.5%), from €501,122 to €468,594
- Profit (loss) carried forward -€32,396
down €32,396 (-14.1%), from -€230,546 to -€262,941
- Trade debts +€19,802
up €19,802 (+21.5%), from €92,013 to €111,815
- Short-term financial debts +€15,000
up €15,000 (+19.1%), from €78,726 to €93,726
- Gross operating margin -€69,634
down €69,634 (-69.7%), from €99,957 to €30,323
- Depreciation -€9,318
down €9,318 (-20.2%), from €46,111 to €36,794
- Financial charges -€2,750
down €2,750 (-13.8%), from €19,882 to €17,132
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 | €831,972 | €621,829 | -€210,144 | -25.3% |
| Fixed assets | 21/28 | €465,152 | €428,358 | -€36,794 | -7.9% |
| Tangible fixed assets | 22/27 | €465,152 | €428,358 | -€36,794 | -7.9% |
| Land and buildings | 22 | €423,003 | €397,673 | -€25,330 | -6.0% |
| Plant, machinery and equipment | 23 | €23,318 | €19,017 | -€4,301 | -18.4% |
| Furniture and vehicles | 24 | €18,831 | €11,668 | -€7,163 | -38.0% |
| Current assets | 29/58 | €366,821 | €193,471 | -€173,350 | -47.3% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Stocks | 30/36 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €332,532 | €161,695 | -€170,838 | -51.4% |
| Trade receivables | 40 | €191,282 | €3,045 | -€188,238 | -98.4% |
| Other amounts receivable | 41 | €141,250 | €158,650 | +€17,400 | +12.3% |
| Cash at bank and in hand | 54/58 | €7,524 | €5,432 | -€2,092 | -27.8% |
| Deferred charges and accrued income | 490/1 | €6,765 | €6,345 | -€420 | -6.2% |
| Total equity and liabilities | 10/49 | €831,972 | €621,829 | -€210,144 | -25.3% |
| Equity | 10/15 | -€109,346 | -€141,741 | -€32,396 | -29.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €115,000 | €115,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,546 | -€262,941 | -€32,396 | -14.1% |
| Amounts payable | 17/49 | €941,318 | €763,570 | -€177,748 | -18.9% |
| Amounts payable after more than one year | 17 | €501,122 | €468,594 | -€32,528 | -6.5% |
| Financial debts | 170/4 | €501,122 | €468,594 | -€32,528 | -6.5% |
| Amounts payable within one year | 42/48 | €434,316 | €289,641 | -€144,675 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €32,382 | €32,528 | +€146 | +0.5% |
| Financial debts | 43 | €78,726 | €93,726 | +€15,000 | +19.1% |
| Credit institutions | 430/8 | €78,726 | €93,726 | +€15,000 | +19.1% |
| Trade debts | 44 | €92,013 | €111,815 | +€19,802 | +21.5% |
| Suppliers | 440/4 | €92,013 | €111,815 | +€19,802 | +21.5% |
| Advances received on contracts in progress | 46 | €170,000 | - | -€170,000 | |
| Taxes, remuneration and social security | 45 | €1,009 | €459 | -€550 | -54.5% |
| Taxes | 450/3 | €1,009 | €459 | -€550 | -54.5% |
| Other amounts payable | 47/48 | €60,185 | €51,112 | -€9,073 | -15.1% |
| Accrued charges and deferred income | 492/3 | €5,880 | €5,335 | -€545 | -9.3% |
| Non-recurring operating income | 76A | - | €12,240 | +€12,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,111 | €36,794 | -€9,318 | -20.2% |
| Other operating charges | 640/8 | €8,903 | €8,762 | -€141 | -1.6% |
| Gross operating margin | 9900 | €99,957 | €30,323 | -€69,634 | -69.7% |
| Operating profit (loss) | 9901 | €44,942 | -€15,233 | -€60,175 | |
| Financial income | 75/76B | - | €110 | +€110 | |
| Recurring financial income | 75 | - | €110 | +€110 | |
| Financial charges | 65/66B | €19,882 | €17,132 | -€2,750 | -13.8% |
| Recurring financial charges | 65 | €19,882 | €17,132 | -€2,750 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €25,060 | -€32,255 | -€57,315 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €24,921 | -€32,396 | -€57,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,921 | -€32,396 | -€57,317 |
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 9 October 2026 via checked.be.