ROODENBERG: 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.
ROODENBERG
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+188%), from €618,898 to €1.8m
- Receivables after one year +€80,000
up €80,000 (+80.0%), from €100,000 to €180,000
- Receivables within one year +€74,352
up €74,352 (+650%), from €11,439 to €85,791
of which Other amounts receivable: +€72,873
- Cash -€64,211
down €64,211 (-85.7%), from €74,923 to €10,712
mainly Investment in fixed assets (net) (-€1.3m) and Net result for the year (-€92,173)
- Debts after one year +€1.3m
up €1.3m (+235%), from €546,673 to €1.8m
- Profit (loss) carried forward -€92,173
down €92,173 (-119%), from -€77,199 to -€169,372
- Current portion of long-term debt +€56,394
up €56,394 (+168%), from €33,526 to €89,920
- Financial charges +€10,598
up €10,598 (+48.3%), from €21,959 to €32,557
- Depreciation +€9,704
up €9,704 (+10.5%), from €92,082 to €101,786
- Other operating charges +€7,090
up €7,090 (+601%), from €1,181 to €8,271
- Gross operating margin -€2,513
down €2,513 (-5.6%), from €44,626 to €42,113
- Financial income +€2,296
up €2,296 (+38.1%), from €6,032 to €8,328
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 | €805,261 | €2,061,478 | +€1.3m | +156% |
| Fixed assets | 21/28 | €618,898 | €1,784,602 | +€1.2m | +188% |
| Tangible fixed assets | 22/27 | €618,898 | €1,784,602 | +€1.2m | +188% |
| Land and buildings | 22 | €618,898 | €1,784,602 | +€1.2m | +188% |
| Current assets | 29/58 | €186,362 | €276,877 | +€90,514 | +48.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €180,000 | +€80,000 | +80.0% |
| Other amounts receivable | 291 | €100,000 | €180,000 | +€80,000 | +80.0% |
| Amounts receivable within one year | 40/41 | €11,439 | €85,791 | +€74,352 | +650% |
| Trade receivables | 40 | - | €1,479 | +€1,479 | |
| Other amounts receivable | 41 | €11,439 | €84,312 | +€72,873 | +637% |
| Cash at bank and in hand | 54/58 | €74,923 | €10,712 | -€64,211 | -85.7% |
| Deferred charges and accrued income | 490/1 | - | €373 | +€373 | |
| Total equity and liabilities | 10/49 | €805,261 | €2,061,478 | +€1.3m | +156% |
| Equity | 10/15 | €222,801 | €130,628 | -€92,173 | -41.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,199 | -€169,372 | -€92,173 | -119% |
| Amounts payable | 17/49 | €582,459 | €1,930,851 | +€1.3m | +231% |
| Amounts payable after more than one year | 17 | €546,673 | €1,829,385 | +€1.3m | +235% |
| Financial debts | 170/4 | €546,673 | €1,829,385 | +€1.3m | +235% |
| Amounts payable within one year | 42/48 | €35,787 | €93,719 | +€57,933 | +162% |
| Current portion of amounts payable after more than one year | 42 | €33,526 | €89,920 | +€56,394 | +168% |
| Trade debts | 44 | €258 | €1,546 | +€1,289 | +501% |
| Suppliers | 440/4 | €258 | €1,546 | +€1,289 | +501% |
| Other amounts payable | 47/48 | €2,003 | €2,253 | +€250 | +12.5% |
| Accrued charges and deferred income | 492/3 | - | €7,747 | +€7,747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,082 | €101,786 | +€9,704 | +10.5% |
| Other operating charges | 640/8 | €1,181 | €8,271 | +€7,090 | +601% |
| Gross operating margin | 9900 | €44,626 | €42,113 | -€2,513 | -5.6% |
| Operating profit (loss) | 9901 | -€48,637 | -€67,944 | -€19,307 | -39.7% |
| Financial income | 75/76B | €6,032 | €8,328 | +€2,296 | +38.1% |
| Recurring financial income | 75 | €6,032 | €8,328 | +€2,296 | +38.1% |
| Financial charges | 65/66B | €21,959 | €32,557 | +€10,598 | +48.3% |
| Recurring financial charges | 65 | €21,959 | €32,557 | +€10,598 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | -€64,564 | -€92,173 | -€27,609 | -42.8% |
| Profit (loss) for the period | 9904 | -€64,564 | -€92,173 | -€27,609 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,564 | -€92,173 | -€27,609 | -42.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.