ROODT STERT: 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.
What changed
ROODT STERT
NACE 01.210, Crop and animal production, hunting and related service activities
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€155,584
2023 · -€25,611+€181,195
Equity
€2.7m
2023 · €2.6m+€155,584
Cash
€40
2023 · €28+€12
Balance sheet total
€5.6m
2023 · €5.7m-€139,747
Largest movements
Assets
- Tangible fixed assets -€331,071
down €331,071 (-11.3%), from €2.9m to €2.6m
of which Land and buildings: -€309,648
- Receivables within one year +€216,311
up €216,311 (+11.6%), from €1.9m to €2.1m
of which Other amounts receivable: +€254,997
Equity and liabilities
- Debts after one year +€670,160
up €670,160 (+74.8%), from €896,332 to €1.6m
of which Financial debts: +€471,403
- Other debts -€605,379
down €605,379 (-56.2%), from €1.1m to €471,114
- Profit (loss) carried forward +€155,584
up €155,584 (+10.0%), from -€1.6m to -€1.4m
- Short-term financial debts -€143,782
down €143,782 (-49.1%), from €293,066 to €149,285
- Advances received -€136,096
down €136,096 (-39.4%), from €345,002 to €208,906
Income statement
- Gross operating margin +€97,470
up €97,470 (+38.6%), from €252,664 to €350,134
- Financial income +€24,342
up €24,342 (+61.5%), from €39,577 to €63,919
- Other operating charges -€21,991
down €21,991 (-54.9%), from €40,026 to €18,035
- Financial charges +€5,707
up €5,707 (+7.2%), from €78,937 to €84,643
- Taxes +€4,538
new in 2024: €4,538
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.
Result 2023
-€25,611
Gross operating margin
+€97,470
Depreciation
-€2,592
Other operating charges
+€21,991
Other operating items
+€50,229
Financial income
+€24,342
Financial charges
-€5,707
Taxes
-€4,538
Result 2024
€155,584
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
-€746,175
Investment
+€172,318
Financing
+€573,869
Cash 2023
€28
From operations (derived)
-€746,175
Net result for the year
+€155,584
Depreciation
+€151,252
Stocks and contracts
+€500
Receivables within one year
-€216,311
Deferred charges and accrued income
+€32,000
Trade debts
-€73,544
Tax, wage and social debts
-€45,115
Advances received
-€136,096
Other debts
-€605,379
Accrued charges and deferred income
-€9,066
Investment (derived)
+€172,318
Investment in fixed assets (net)
+€172,318
Financing
+€573,869
Debts after one year
+€670,160
Current portion of long-term debt
+€47,491
Short-term financial debts
-€143,782
Cash 2024
€40
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,701,587 | €5,561,840 | -€139,747 | -2.5% |
| Fixed assets | 21/28 | €3,345,179 | €3,021,608 | -€323,571 | -9.7% |
| Tangible fixed assets | 22/27 | €2,928,879 | €2,597,808 | -€331,071 | -11.3% |
| Land and buildings | 22 | €2,723,815 | €2,414,167 | -€309,648 | -11.4% |
| Plant, machinery and equipment | 23 | €18,393 | €14,962 | -€3,431 | -18.7% |
| Furniture and vehicles | 24 | €50,769 | €43,443 | -€7,327 | -14.4% |
| Other tangible fixed assets | 26 | €135,901 | €125,237 | -€10,664 | -7.8% |
| Financial fixed assets | 28 | €416,300 | €423,800 | +€7,500 | +1.8% |
| Current assets | 29/58 | €2,356,408 | €2,540,231 | +€183,824 | +7.8% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €66,672 | €66,172 | -€500 | -0.7% |
| Stocks | 30/36 | €66,672 | €66,172 | -€500 | -0.7% |
| Amounts receivable within one year | 40/41 | €1,857,708 | €2,074,019 | +€216,311 | +11.6% |
| Trade receivables | 40 | €584,813 | €546,127 | -€38,685 | -6.6% |
| Other amounts receivable | 41 | €1,272,895 | €1,527,892 | +€254,997 | +20.0% |
| Cash at bank and in hand | 54/58 | €28 | €40 | +€12 | +42.6% |
| Deferred charges and accrued income | 490/1 | €32,000 | - | -€32,000 | |
| Total equity and liabilities | 10/49 | €5,701,587 | €5,561,840 | -€139,747 | -2.5% |
| Equity | 10/15 | €2,566,727 | €2,722,311 | +€155,584 | +6.1% |
| Contributions | 10/11 | €3,432,900 | €3,432,900 | = | 0.0% |
| Reserves | 13 | €693,589 | €693,589 | = | 0.0% |
| Distributable reserves | 133 | €693,589 | €693,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,559,761 | -€1,404,178 | +€155,584 | +10.0% |
| Amounts payable | 17/49 | €3,134,859 | €2,839,529 | -€295,331 | -9.4% |
| Amounts payable after more than one year | 17 | €896,332 | €1,566,492 | +€670,160 | +74.8% |
| Financial debts | 170/4 | €896,332 | €1,367,735 | +€471,403 | +52.6% |
| Other amounts payable | 178/9 | - | €198,757 | +€198,757 | |
| Amounts payable within one year | 42/48 | €2,217,710 | €1,261,286 | -€956,424 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €100,496 | €147,987 | +€47,491 | +47.3% |
| Financial debts | 43 | €293,066 | €149,285 | -€143,782 | -49.1% |
| Credit institutions | 430/8 | €293,066 | €149,285 | -€143,782 | -49.1% |
| Trade debts | 44 | €333,294 | €259,750 | -€73,544 | -22.1% |
| Suppliers | 440/4 | €333,294 | €259,750 | -€73,544 | -22.1% |
| Advances received on contracts in progress | 46 | €345,002 | €208,906 | -€136,096 | -39.4% |
| Taxes, remuneration and social security | 45 | €69,359 | €24,244 | -€45,115 | -65.0% |
| Taxes | 450/3 | €69,359 | €24,244 | -€45,115 | -65.0% |
| Other amounts payable | 47/48 | €1,076,493 | €471,114 | -€605,379 | -56.2% |
| Accrued charges and deferred income | 492/3 | €20,817 | €11,751 | -€9,066 | -43.6% |
| Non-recurring operating income | 76A | €214,099 | €139,144 | -€74,955 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,660 | €151,252 | +€2,592 | +1.7% |
| Other operating charges | 640/8 | €40,026 | €18,035 | -€21,991 | -54.9% |
| Non-recurring operating charges | 66A | €50,229 | - | -€50,229 | |
| Gross operating margin | 9900 | €252,664 | €350,134 | +€97,470 | +38.6% |
| Operating profit (loss) | 9901 | €13,748 | €180,846 | +€167,097 | +1,215% |
| Financial income | 75/76B | €39,577 | €63,919 | +€24,342 | +61.5% |
| Recurring financial income | 75 | €39,577 | €63,919 | +€24,342 | +61.5% |
| Financial charges | 65/66B | €78,937 | €84,643 | +€5,707 | +7.2% |
| Recurring financial charges | 65 | €78,937 | €84,643 | +€5,707 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,611 | €160,121 | +€185,733 | |
| Income taxes | 67/77 | - | €4,538 | +€4,538 | |
| Profit (loss) for the period | 9904 | -€25,611 | €155,584 | +€181,195 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,611 | €155,584 | +€181,195 |
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 24 October 2026 via checked.be.