ROOFER: 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.
ROOFER
Largest movements
- Receivables within one year +€60,278
up €60,278 (+270.0%), from €22,329 to €82,607
of which Trade receivables: +€62,360
- Tangible fixed assets -€14,423
down €14,423 (-21.9%), from €65,816 to €51,393
of which Furniture and vehicles: -€12,450
- Financial fixed assets -€5,250
down €5,250 (-72.8%), from €7,208 to €1,958
- Deferred charges and accrued income +€3,620
up €3,620 (+4533.5%), from €80 to €3,700
- Cash -€2,926
down €2,926 (-15.8%), from €18,508 to €15,582
mainly Receivables within one year (-€60,278) and Advances received (-€11,355)
- Trade debts +€61,173
up €61,173 (+288.8%), from €21,184 to €82,357
- Advances received -€11,355
down €11,355 (-76.7%), from €14,800 to €3,445
- Debts after one year -€10,318
down €10,318 (-31.3%), from €32,986 to €22,667
- Other debts +€4,644
up €4,644 (+214.3%), from €2,167 to €6,811
- Profit (loss) carried forward -€3,380
down €3,380 (-20.1%), from €16,777 to €13,398
- Turnover +€383,212
new in 2024: €383,212
- Purchases and services +€359,380
new in 2024: €359,380
- Gross operating margin -€14,506
down €14,506 (-37.8%), from €38,338 to €23,832
- Financial charges -€8,617
down €8,617 (-75.9%), from €11,356 to €2,739
of which Non-recurring financial charges: -€9,000
- Depreciation +€7,215
up €7,215 (+100.1%), from €7,208 to €14,423
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,941 | €155,240 | +€41,299 | +36.2% |
| Fixed assets | 21/28 | €73,024 | €53,351 | -€19,673 | -26.9% |
| Tangible fixed assets | 22/27 | €65,816 | €51,393 | -€14,423 | -21.9% |
| Plant, machinery and equipment | 23 | €9,899 | €7,925 | -€1,973 | -19.9% |
| Furniture and vehicles | 24 | €55,917 | €43,468 | -€12,450 | -22.3% |
| Financial fixed assets | 28 | €7,208 | €1,958 | -€5,250 | -72.8% |
| Current assets | 29/58 | €40,917 | €101,889 | +€60,972 | +149.0% |
| Amounts receivable within one year | 40/41 | €22,329 | €82,607 | +€60,278 | +270.0% |
| Trade receivables | 40 | €8,000 | €70,360 | +€62,360 | +779.5% |
| Other amounts receivable | 41 | €14,329 | €12,247 | -€2,082 | -14.5% |
| Cash at bank and in hand | 54/58 | €18,508 | €15,582 | -€2,926 | -15.8% |
| Deferred charges and accrued income | 490/1 | €80 | €3,700 | +€3,620 | +4533.5% |
| Total equity and liabilities | 10/49 | €113,941 | €155,240 | +€41,299 | +36.2% |
| Equity | 10/15 | €26,777 | €23,398 | -€3,380 | -12.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,777 | €13,398 | -€3,380 | -20.1% |
| Amounts payable | 17/49 | €87,163 | €131,842 | +€44,679 | +51.3% |
| Amounts payable after more than one year | 17 | €32,986 | €22,667 | -€10,318 | -31.3% |
| Financial debts | 170/4 | €32,986 | €22,667 | -€10,318 | -31.3% |
| Amounts payable within one year | 42/48 | €54,088 | €109,175 | +€55,086 | +101.8% |
| Current portion of amounts payable after more than one year | 42 | €9,970 | €10,318 | +€348 | +3.5% |
| Trade debts | 44 | €21,184 | €82,357 | +€61,173 | +288.8% |
| Suppliers | 440/4 | €21,184 | €82,357 | +€61,173 | +288.8% |
| Advances received on contracts in progress | 46 | €14,800 | €3,445 | -€11,355 | -76.7% |
| Taxes, remuneration and social security | 45 | €5,967 | €6,244 | +€276 | +4.6% |
| Taxes | 450/3 | €5,061 | €5,876 | +€815 | +16.1% |
| Remuneration and social security | 454/9 | €906 | €368 | -€538 | -59.4% |
| Other amounts payable | 47/48 | €2,167 | €6,811 | +€4,644 | +214.3% |
| Accrued charges and deferred income | 492/3 | €89 | - | -€89 | |
| Turnover | 70 | - | €383,212 | +€383,212 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €359,380 | +€359,380 | |
| Remuneration, social security and pensions | 62 | €518 | €6,509 | +€5,991 | +1156.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,208 | €14,423 | +€7,215 | +100.1% |
| Other operating charges | 640/8 | €1,918 | €2,726 | +€808 | +42.1% |
| Gross operating margin | 9900 | €38,338 | €23,832 | -€14,506 | -37.8% |
| Operating profit (loss) | 9901 | €28,694 | €174 | -€28,520 | -99.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -94.7% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -94.7% |
| Financial charges | 65/66B | €11,356 | €2,739 | -€8,617 | -75.9% |
| Recurring financial charges | 65 | €2,356 | €2,739 | +€383 | +16.3% |
| Non-recurring financial charges | 66B | €9,000 | - | -€9,000 | |
| Profit (loss) for the period before taxes | 9903 | €17,340 | -€2,565 | -€19,905 | |
| Income taxes | 67/77 | €6,876 | €815 | -€6,061 | -88.2% |
| Profit (loss) for the period | 9904 | €10,464 | -€3,380 | -€13,844 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,464 | -€3,380 | -€13,844 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.