ROODHOOFT-ALLAERTS: what changed
What changed
ROODHOOFT-ALLAERTS
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€7,650
2024 · -€4,560-€3,091
Equity
€92,058
2024 · €99,709-€7,650
Cash
€105,388
2024 · €116,294-€10,906
Balance sheet total
€206,608
2024 · €228,911-€22,303
Largest movements
Assets
- Tangible fixed assets -€13,075
down €13,075 (-16.4%), from €79,683 to €66,608
of which Land and buildings: -€11,725
- Cash -€10,906
down €10,906 (-9.4%), from €116,294 to €105,388
mainly Debts after one year (-€15,530) and Net result for the year (-€7,650)
Equity and liabilities
- Debts after one year -€15,530
down €15,530 (-13.6%), from €114,320 to €98,790
- Reserves -€7,650
down €7,650 (-9.4%), from €81,109 to €73,458
of which Distributable reserves: -€7,650
Income statement
- Gross operating margin -€2,440
down €2,440 (-14.9%), from €16,403 to €13,963
- Financial charges +€565
up €565 (+11.4%), from €4,940 to €5,504
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€4,560
Gross operating margin
-€2,440
Other operating charges
-€86
Financial income
+€0
Financial charges
-€565
Result 2025
-€7,650
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3,158
Investment
+€150
Financing
-€14,214
Cash 2024
€116,294
From operations (derived)
+€3,158
Net result for the year
-€7,650
Depreciation
+€13,075
Receivables within one year
-€874
Deferred charges and accrued income
-€954
Smaller working-capital items
+€50
Tax, wage and social debts
-€489
Investment (derived)
+€150
Investment in fixed assets (net)
+€150
Financing
-€14,214
Debts after one year
-€15,530
Current portion of long-term debt
+€1,316
Cash 2025
€105,388
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,911 | €206,608 | -€22,303 | -9.7% |
| Fixed assets | 21/28 | €79,908 | €66,683 | -€13,225 | -16.6% |
| Tangible fixed assets | 22/27 | €79,683 | €66,608 | -€13,075 | -16.4% |
| Land and buildings | 22 | €78,108 | €66,383 | -€11,725 | -15.0% |
| Plant, machinery and equipment | 23 | €1,575 | €225 | -€1,350 | -85.7% |
| Financial fixed assets | 28 | €225 | €75 | -€150 | -66.7% |
| Current assets | 29/58 | €149,003 | €139,925 | -€9,078 | -6.1% |
| Amounts receivable within one year | 40/41 | €32,709 | €33,583 | +€874 | +2.7% |
| Trade receivables | 40 | €32,709 | €33,520 | +€811 | +2.5% |
| Other amounts receivable | 41 | - | €62 | +€62 | |
| Cash at bank and in hand | 54/58 | €116,294 | €105,388 | -€10,906 | -9.4% |
| Deferred charges and accrued income | 490/1 | €0 | €954 | +€954 | |
| Total equity and liabilities | 10/49 | €228,911 | €206,608 | -€22,303 | -9.7% |
| Equity | 10/15 | €99,709 | €92,058 | -€7,650 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,109 | €73,458 | -€7,650 | -9.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €79,249 | €71,598 | -€7,650 | -9.7% |
| Amounts payable | 17/49 | €129,203 | €114,550 | -€14,653 | -11.3% |
| Amounts payable after more than one year | 17 | €114,320 | €98,790 | -€15,530 | -13.6% |
| Financial debts | 170/4 | €114,320 | €98,790 | -€15,530 | -13.6% |
| Amounts payable within one year | 42/48 | €14,883 | €15,760 | +€877 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €14,214 | €15,530 | +€1,316 | +9.3% |
| Trade debts | 44 | €180 | €210 | +€30 | +16.7% |
| Suppliers | 440/4 | €180 | €210 | +€30 | +16.7% |
| Advances received on contracts in progress | 46 | - | €20 | +€20 | |
| Taxes, remuneration and social security | 45 | €489 | €0 | -€489 | -100% |
| Taxes | 450/3 | €489 | €0 | -€489 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,075 | €13,075 | = | 0.0% |
| Other operating charges | 640/8 | €2,948 | €3,034 | +€86 | +2.9% |
| Gross operating margin | 9900 | €16,403 | €13,963 | -€2,440 | -14.9% |
| Operating profit (loss) | 9901 | €380 | -€2,146 | -€2,526 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €4,940 | €5,504 | +€565 | +11.4% |
| Recurring financial charges | 65 | €4,940 | €5,504 | +€565 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,560 | -€7,650 | -€3,091 | -67.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,560 | -€7,650 | -€3,091 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,560 | -€7,650 | -€3,091 | -67.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.