ROOFCONNECT: what changed
Two fiscal 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.
ROOFCONNECT
Largest movements
- Tangible fixed assets +€159,382
up €159,382 (+639.4%), from €24,927 to €184,310
- Cash -€8,650
down €8,650 (-14.8%), from €58,474 to €49,824
mainly Investment in fixed assets (net) (-€174,606) and Net result for the year (-€38,759)
- Intangible fixed assets +€8,541
up €8,541 (+321.3%), from €2,658 to €11,200
- Financial fixed assets +€4,950
new in 2025: €4,950
- Receivables within one year -€2,816
down €2,816 (-39.1%), from €7,205 to €4,389
- Debts after one year +€200,000
up €200,000 (+250.0%), from €80,000 to €280,000
- Profit (loss) carried forward -€38,759
down €38,759 (-159.6%), from -€24,285 to -€63,044
- Trade debts -€16,437
down €16,437 (-78.0%), from €21,073 to €4,635
- Contributions +€15,000
up €15,000 (+119.0%), from €12,600 to €27,600
- Staff costs +€26,010
new in 2025: €26,010
- Gross operating margin -€6,054
down €6,054 (-317.2%), from -€1,908 to -€7,963
- Depreciation +€2,676
up €2,676 (+1532.9%), from €175 to €2,851
- Other operating charges +€960
up €960 (+108.2%), from €887 to €1,847
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.
Cash bridge derived
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 | €98,803 | €259,092 | +€160,289 | +162.2% |
| Formation expenses | 20 | €5,538 | €4,420 | -€1,118 | -20.2% |
| Fixed assets | 21/28 | €27,586 | €200,460 | +€172,874 | +626.7% |
| Intangible fixed assets | 21 | €2,658 | €11,200 | +€8,541 | +321.3% |
| Tangible fixed assets | 22/27 | €24,927 | €184,310 | +€159,382 | +639.4% |
| Assets under construction and advance payments | 27 | €24,927 | €184,310 | +€159,382 | +639.4% |
| Financial fixed assets | 28 | - | €4,950 | +€4,950 | |
| Current assets | 29/58 | €65,679 | €54,213 | -€11,466 | -17.5% |
| Amounts receivable within one year | 40/41 | €7,205 | €4,389 | -€2,816 | -39.1% |
| Other amounts receivable | 41 | €7,205 | €4,389 | -€2,816 | -39.1% |
| Cash at bank and in hand | 54/58 | €58,474 | €49,824 | -€8,650 | -14.8% |
| Total equity and liabilities | 10/49 | €98,803 | €259,092 | +€160,289 | +162.2% |
| Equity | 10/15 | -€11,685 | -€35,444 | -€23,759 | -203.3% |
| Contributions | 10/11 | €12,600 | €27,600 | +€15,000 | +119.0% |
| Profit (loss) carried forward | 14 | -€24,285 | -€63,044 | -€38,759 | -159.6% |
| Amounts payable | 17/49 | €110,488 | €294,537 | +€184,048 | +166.6% |
| Amounts payable after more than one year | 17 | €80,000 | €280,000 | +€200,000 | +250.0% |
| Financial debts | 170/4 | €80,000 | €280,000 | +€200,000 | +250.0% |
| Amounts payable within one year | 42/48 | €30,488 | €14,537 | -€15,952 | -52.3% |
| Trade debts | 44 | €21,073 | €4,635 | -€16,437 | -78.0% |
| Suppliers | 440/4 | €21,073 | €4,635 | -€16,437 | -78.0% |
| Taxes, remuneration and social security | 45 | - | €485 | +€485 | |
| Remuneration and social security | 454/9 | - | €485 | +€485 | |
| Other amounts payable | 47/48 | €9,416 | €9,416 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €26,010 | +€26,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €2,851 | +€2,676 | +1532.9% |
| Other operating charges | 640/8 | €887 | €1,847 | +€960 | +108.2% |
| Gross operating margin | 9900 | -€1,908 | -€7,963 | -€6,054 | -317.2% |
| Operating profit (loss) | 9901 | -€2,970 | -€38,670 | -€35,700 | -1202.0% |
| Financial charges | 65/66B | €54 | €88 | +€35 | +65.2% |
| Recurring financial charges | 65 | €54 | €88 | +€35 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,024 | -€38,759 | -€35,735 | -1181.8% |
| Profit (loss) for the period | 9904 | -€3,024 | -€38,759 | -€35,735 | -1181.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,024 | -€38,759 | -€35,735 | -1181.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.