ROOF EXPRESS: 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 EXPRESS
Largest movements
- Cash -€26,167
down €26,167 (-89.6%), from €29,201 to €3,034
mainly Accrued charges and deferred income (-€32,650) and Trade debts (-€9,894)
- Receivables within one year -€18,057
down €18,057 (-25.0%), from €72,324 to €54,267
of which Trade receivables: -€14,303
- Tangible fixed assets -€4,813
down €4,813 (-26.2%), from €18,376 to €13,564
- Deferred charges and accrued income +€1,928
new in 2025: €1,928
- Accrued charges and deferred income -€32,650
no longer reported in 2025 (was €32,650)
- Trade debts -€9,894
down €9,894 (-28.9%), from €34,213 to €24,319
- Tax, wage and social debts -€9,501
down €9,501 (-96.1%), from €9,888 to €388
- Other debts +€3,500
new in 2025: €3,500
- Profit (loss) carried forward +€1,435
up €1,435 (+3.7%), from €39,150 to €40,585
- Gross operating margin -€40,919
down €40,919 (-79.3%), from €51,586 to €10,668
- Taxes -€9,501
down €9,501 (-96.1%), from €9,888 to €388
- Depreciation +€4,523
up €4,523 (+143%), from €3,155 to €7,679
- Financial charges +€930
up €930 (+1,165%), from €80 to €1,010
- Financial income -€678
down €678 (-55.2%), from €1,227 to €549
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 | €119,902 | €72,792 | -€47,109 | -39.3% |
| Fixed assets | 21/28 | €18,376 | €13,564 | -€4,813 | -26.2% |
| Tangible fixed assets | 22/27 | €18,376 | €13,564 | -€4,813 | -26.2% |
| Furniture and vehicles | 24 | €18,376 | €13,564 | -€4,813 | -26.2% |
| Current assets | 29/58 | €101,525 | €59,229 | -€42,297 | -41.7% |
| Amounts receivable within one year | 40/41 | €72,324 | €54,267 | -€18,057 | -25.0% |
| Trade receivables | 40 | €52,650 | €38,348 | -€14,303 | -27.2% |
| Other amounts receivable | 41 | €19,674 | €15,919 | -€3,755 | -19.1% |
| Cash at bank and in hand | 54/58 | €29,201 | €3,034 | -€26,167 | -89.6% |
| Deferred charges and accrued income | 490/1 | - | €1,928 | +€1,928 | |
| Total equity and liabilities | 10/49 | €119,902 | €72,792 | -€47,109 | -39.3% |
| Equity | 10/15 | €43,150 | €44,585 | +€1,435 | +3.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,150 | €40,585 | +€1,435 | +3.7% |
| Amounts payable | 17/49 | €76,752 | €28,207 | -€48,545 | -63.2% |
| Amounts payable within one year | 42/48 | €44,102 | €28,207 | -€15,894 | -36.0% |
| Trade debts | 44 | €34,213 | €24,319 | -€9,894 | -28.9% |
| Suppliers | 440/4 | €34,213 | €24,319 | -€9,894 | -28.9% |
| Taxes, remuneration and social security | 45 | €9,888 | €388 | -€9,501 | -96.1% |
| Taxes | 450/3 | €9,888 | €388 | -€9,501 | -96.1% |
| Other amounts payable | 47/48 | - | €3,500 | +€3,500 | |
| Accrued charges and deferred income | 492/3 | €32,650 | - | -€32,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,155 | €7,679 | +€4,523 | +143% |
| Other operating charges | 640/8 | €540 | €705 | +€165 | +30.6% |
| Gross operating margin | 9900 | €51,586 | €10,668 | -€40,919 | -79.3% |
| Operating profit (loss) | 9901 | €47,891 | €2,284 | -€45,607 | -95.2% |
| Financial income | 75/76B | €1,227 | €549 | -€678 | -55.2% |
| Recurring financial income | 75 | €1,227 | €549 | -€678 | -55.2% |
| Financial charges | 65/66B | €80 | €1,010 | +€930 | +1,165% |
| Recurring financial charges | 65 | €80 | €1,010 | +€930 | +1,165% |
| Profit (loss) for the period before taxes | 9903 | €49,038 | €1,823 | -€47,215 | -96.3% |
| Income taxes | 67/77 | €9,888 | €388 | -€9,501 | -96.1% |
| Profit (loss) for the period | 9904 | €39,150 | €1,435 | -€37,714 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,150 | €1,435 | -€37,714 | -96.3% |
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 15 October 2026 via checked.be.