Roof Concept: 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.
Roof Concept
Largest movements
- Tangible fixed assets -€71,186
down €71,186 (-22.0%), from €323,643 to €252,457
of which Leasing and similar rights: -€69,403
- Receivables within one year +€29,489
up €29,489 (+42.8%), from €68,875 to €98,364
of which Trade receivables: +€41,433
- Cash -€6,301
down €6,301 (-24.3%), from €25,942 to €19,641
mainly Debts after one year (-€64,513) and Receivables within one year (-€29,489)
- Deferred charges and accrued income +€5,890
up €5,890 (+454%), from €1,297 to €7,187
- Debts after one year -€64,513
down €64,513 (-28.4%), from €227,358 to €162,845
- Profit (loss) carried forward +€17,480
up €17,480 (+14.4%), from €121,416 to €138,896
- Tax, wage and social debts +€12,698
up €12,698 (+398%), from €3,191 to €15,889
of which Remuneration and social security: +€10,308
- Trade debts -€8,862
down €8,862 (-30.0%), from €29,573 to €20,711
- Staff costs -€81,553
down €81,553 (-50.7%), from €160,789 to €79,236
- Gross operating margin -€53,132
down €53,132 (-18.9%), from €280,428 to €227,296
- Depreciation +€18,016
up €18,016 (+22.2%), from €81,121 to €99,137
- Other operating charges -€15,403
down €15,403 (-60.2%), from €25,598 to €10,195
- Taxes +€8,947
up €8,947 (+668%), from €1,339 to €10,286
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 | €446,416 | €405,853 | -€40,563 | -9.1% |
| Fixed assets | 21/28 | €326,753 | €255,567 | -€71,186 | -21.8% |
| Tangible fixed assets | 22/27 | €323,643 | €252,457 | -€71,186 | -22.0% |
| Plant, machinery and equipment | 23 | €6,272 | €3,136 | -€3,136 | -50.0% |
| Furniture and vehicles | 24 | €29,094 | €30,447 | +€1,353 | +4.7% |
| Leasing and similar rights | 25 | €288,277 | €218,874 | -€69,403 | -24.1% |
| Financial fixed assets | 28 | €3,110 | €3,110 | = | 0.0% |
| Current assets | 29/58 | €119,663 | €150,286 | +€30,623 | +25.6% |
| Stocks and contracts in progress | 3 | €23,549 | €25,094 | +€1,545 | +6.6% |
| Stocks | 30/36 | €23,549 | €25,094 | +€1,545 | +6.6% |
| Amounts receivable within one year | 40/41 | €68,875 | €98,364 | +€29,489 | +42.8% |
| Trade receivables | 40 | €34,461 | €75,894 | +€41,433 | +120% |
| Other amounts receivable | 41 | €34,414 | €22,470 | -€11,944 | -34.7% |
| Cash at bank and in hand | 54/58 | €25,942 | €19,641 | -€6,301 | -24.3% |
| Deferred charges and accrued income | 490/1 | €1,297 | €7,187 | +€5,890 | +454% |
| Total equity and liabilities | 10/49 | €446,416 | €405,853 | -€40,563 | -9.1% |
| Equity | 10/15 | €124,416 | €141,896 | +€17,480 | +14.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,416 | €138,896 | +€17,480 | +14.4% |
| Amounts payable | 17/49 | €322,000 | €263,957 | -€58,043 | -18.0% |
| Amounts payable after more than one year | 17 | €227,358 | €162,845 | -€64,513 | -28.4% |
| Financial debts | 170/4 | €227,358 | €162,845 | -€64,513 | -28.4% |
| Amounts payable within one year | 42/48 | €94,642 | €101,112 | +€6,470 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €61,811 | €64,512 | +€2,701 | +4.4% |
| Trade debts | 44 | €29,573 | €20,711 | -€8,862 | -30.0% |
| Suppliers | 440/4 | €29,573 | €20,711 | -€8,862 | -30.0% |
| Taxes, remuneration and social security | 45 | €3,191 | €15,889 | +€12,698 | +398% |
| Taxes | 450/3 | €1,214 | €3,604 | +€2,390 | +197% |
| Remuneration and social security | 454/9 | €1,977 | €12,285 | +€10,308 | +521% |
| Other amounts payable | 47/48 | €67 | - | -€67 | |
| Remuneration, social security and pensions | 62 | €160,789 | €79,236 | -€81,553 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,121 | €99,137 | +€18,016 | +22.2% |
| Other operating charges | 640/8 | €25,598 | €10,195 | -€15,403 | -60.2% |
| Gross operating margin | 9900 | €280,428 | €227,296 | -€53,132 | -18.9% |
| Operating profit (loss) | 9901 | €12,920 | €38,728 | +€25,808 | +200% |
| Financial charges | 65/66B | €12,903 | €10,962 | -€1,941 | -15.0% |
| Recurring financial charges | 65 | €12,903 | €10,962 | -€1,941 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €17 | €27,766 | +€27,749 | +163,229% |
| Income taxes | 67/77 | €1,339 | €10,286 | +€8,947 | +668% |
| Profit (loss) for the period | 9904 | -€1,322 | €17,480 | +€18,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,322 | €17,480 | +€18,802 |
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 29 October 2026 via checked.be.