ROOFDEK: 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.
ROOFDEK
Largest movements
- Cash -€7,101
down €7,101 (-22.9%), from €31,073 to €23,972
mainly Net result for the year (-€7,180) and Other debts (-€1,042)
- Tangible fixed assets -€1,137
down €1,137 (-39.4%), from €2,884 to €1,747
of which Furniture and vehicles: -€835
- Receivables within one year -€720
down €720 (-80.9%), from €890 to €170
- Profit (loss) carried forward -€7,180
down €7,180 (-147.6%), from -€4,863 to -€12,043
- Other debts -€1,042
down €1,042 (-28.0%), from €3,720 to €2,678
- Tax, wage and social debts -€736
no longer reported in 2025 (was €736)
- Gross operating margin -€3,376
down €3,376 (-163.4%), from -€2,066 to -€5,442
- Taxes -€721
down €721 (-97.9%), from €736 to €16
- Financial charges -€343
down €343 (-64.8%), from €529 to €187
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 | €34,847 | €25,889 | -€8,958 | -25.7% |
| Fixed assets | 21/28 | €2,884 | €1,747 | -€1,137 | -39.4% |
| Tangible fixed assets | 22/27 | €2,884 | €1,747 | -€1,137 | -39.4% |
| Plant, machinery and equipment | 23 | €1,169 | €867 | -€302 | -25.8% |
| Furniture and vehicles | 24 | €1,715 | €881 | -€835 | -48.7% |
| Current assets | 29/58 | €31,963 | €24,142 | -€7,821 | -24.5% |
| Amounts receivable within one year | 40/41 | €890 | €170 | -€720 | -80.9% |
| Other amounts receivable | 41 | €890 | €170 | -€720 | -80.9% |
| Cash at bank and in hand | 54/58 | €31,073 | €23,972 | -€7,101 | -22.9% |
| Total equity and liabilities | 10/49 | €34,847 | €25,889 | -€8,958 | -25.7% |
| Equity | 10/15 | €30,391 | €23,211 | -€7,180 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,654 | €16,654 | = | 0.0% |
| Distributable reserves | 133 | €16,654 | €16,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,863 | -€12,043 | -€7,180 | -147.6% |
| Amounts payable | 17/49 | €4,456 | €2,678 | -€1,778 | -39.9% |
| Amounts payable within one year | 42/48 | €4,456 | €2,678 | -€1,778 | -39.9% |
| Taxes, remuneration and social security | 45 | €736 | - | -€736 | |
| Taxes | 450/3 | €736 | - | -€736 | |
| Other amounts payable | 47/48 | €3,720 | €2,678 | -€1,042 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,144 | €1,137 | -€8 | -0.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,066 | -€5,442 | -€3,376 | -163.4% |
| Operating profit (loss) | 9901 | -€3,598 | -€6,978 | -€3,380 | -94.0% |
| Financial charges | 65/66B | €529 | €187 | -€343 | -64.8% |
| Recurring financial charges | 65 | €529 | €187 | -€343 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,127 | -€7,164 | -€3,038 | -73.6% |
| Income taxes | 67/77 | €736 | €16 | -€721 | -97.9% |
| Profit (loss) for the period | 9904 | -€4,863 | -€7,180 | -€2,317 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,863 | -€7,180 | -€2,317 | -47.6% |
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 7 October 2026 via checked.be.