ROOFGARDEN ETC: 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.
ROOFGARDEN ETC
Largest movements
- Receivables within one year +€17,008
up €17,008 (+195%), from €8,734 to €25,743
of which Trade receivables: +€25,743
- Cash -€5,060
down €5,060 (-54.1%), from €9,361 to €4,301
mainly Receivables within one year (-€17,008) and Net result for the year (-€4,545)
- Other debts +€12,466
new in 2025: €12,466
- Profit (loss) carried forward -€4,545
down €4,545 (-19.5%), from -€23,297 to -€27,842
- Tax, wage and social debts +€2,730
up €2,730 (+179%), from €1,525 to €4,255
of which Taxes: +€4,255
- Trade debts +€1,180
up €1,180 (+6,695%), from €18 to €1,198
- Gross operating margin +€4,832
up €4,832 (+54.3%), from -€8,901 to -€4,070
- Depreciation -€774
down €774 (-100%), from €774 to €0
- Other operating charges -€306
down €306 (-43.3%), from €705 to €400
- Taxes -€106
down €106 (-100%), from €106 to €0
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 | €18,212 | €30,044 | +€11,832 | +65.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €18,212 | €30,044 | +€11,832 | +65.0% |
| Amounts receivable within one year | 40/41 | €8,734 | €25,743 | +€17,008 | +195% |
| Trade receivables | 40 | €0 | €25,743 | +€25,743 | |
| Other amounts receivable | 41 | €8,734 | €0 | -€8,734 | -100% |
| Cash at bank and in hand | 54/58 | €9,361 | €4,301 | -€5,060 | -54.1% |
| Deferred charges and accrued income | 490/1 | €117 | €0 | -€117 | -100% |
| Total equity and liabilities | 10/49 | €18,212 | €30,044 | +€11,832 | +65.0% |
| Equity | 10/15 | €16,670 | €12,125 | -€4,545 | -27.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €33,467 | €33,467 | = | 0.0% |
| Distributable reserves | 133 | €33,467 | €33,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,297 | -€27,842 | -€4,545 | -19.5% |
| Amounts payable | 17/49 | €1,543 | €17,919 | +€16,377 | +1,062% |
| Amounts payable within one year | 42/48 | €1,543 | €17,919 | +€16,377 | +1,062% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €18 | €1,198 | +€1,180 | +6,695% |
| Suppliers | 440/4 | €18 | €1,198 | +€1,180 | +6,695% |
| Taxes, remuneration and social security | 45 | €1,525 | €4,255 | +€2,730 | +179% |
| Taxes | 450/3 | €0 | €4,255 | +€4,255 | |
| Remuneration and social security | 454/9 | €1,525 | €0 | -€1,525 | -100% |
| Other amounts payable | 47/48 | - | €12,466 | +€12,466 | |
| Non-recurring operating income | 76A | €2,420 | €0 | -€2,420 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €0 | -€774 | -100% |
| Other operating charges | 640/8 | €705 | €400 | -€306 | -43.3% |
| Gross operating margin | 9900 | -€8,901 | -€4,070 | +€4,832 | +54.3% |
| Operating profit (loss) | 9901 | -€10,380 | -€4,470 | +€5,911 | +56.9% |
| Financial charges | 65/66B | €94 | €75 | -€19 | -20.1% |
| Recurring financial charges | 65 | €94 | €75 | -€19 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,475 | -€4,545 | +€5,930 | +56.6% |
| Income taxes | 67/77 | €106 | €0 | -€106 | -100% |
| Profit (loss) for the period | 9904 | -€10,580 | -€4,545 | +€6,036 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,580 | -€4,545 | +€6,036 | +57.0% |
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 20 October 2026 via checked.be.