ROOFINK: what changed
ROOFINK
Largest movements
- Receivables within one year -€6,814
down €6,814 (-41.0%), from €16,624 to €9,810
of which Trade receivables: -€11,182
- Tangible fixed assets -€6,690
down €6,690 (-55.7%), from €12,019 to €5,329
- Stocks and contracts +€3,769
up €3,769 (+28.7%), from €13,142 to €16,911
of which Contracts in progress: +€12,023
- Intangible fixed assets -€600
down €600 (-38.1%), from €1,573 to €973
- Trade debts +€12,056
up €12,056 (+42.4%), from €28,441 to €40,498
- Profit (loss) carried forward -€10,234
down €10,234, from €4,820 to -€5,413
- Tax, wage and social debts -€7,037
no longer reported in 2024 (was €7,037)
of which Remuneration and social security: -€6,814
- Other debts -€2,630
no longer reported in 2024 (was €2,630)
- Accrued charges and deferred income -€2,476
down €2,476 (-64.3%), from €3,853 to €1,377
- Purchases and services -€25,672
down €25,672 (-14.2%), from €180,356 to €154,684
- Gross operating margin -€4,115
down €4,115 (-48.6%), from €8,463 to €4,348
- Taxes +€1,398
up €1,398 (+45.2%), from €3,095 to €4,493
- Financial charges +€1,382
up €1,382 (+233%), from €593 to €1,976
- Other operating charges +€343
up €343 (+70.6%), from €486 to €830
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,782 | €38,462 | -€10,320 | -21.2% |
| Fixed assets | 21/28 | €13,592 | €6,302 | -€7,290 | -53.6% |
| Intangible fixed assets | 21 | €1,573 | €973 | -€600 | -38.1% |
| Tangible fixed assets | 22/27 | €12,019 | €5,329 | -€6,690 | -55.7% |
| Furniture and vehicles | 24 | €12,019 | €5,329 | -€6,690 | -55.7% |
| Current assets | 29/58 | €35,190 | €32,160 | -€3,030 | -8.6% |
| Stocks and contracts in progress | 3 | €13,142 | €16,911 | +€3,769 | +28.7% |
| Stocks | 30/36 | €13,142 | €4,888 | -€8,254 | -62.8% |
| Contracts in progress | 37 | - | €12,023 | +€12,023 | |
| Amounts receivable within one year | 40/41 | €16,624 | €9,810 | -€6,814 | -41.0% |
| Trade receivables | 40 | €16,624 | €5,443 | -€11,182 | -67.3% |
| Other amounts receivable | 41 | - | €4,368 | +€4,368 | |
| Cash at bank and in hand | 54/58 | €5,424 | €5,439 | +€15 | +0.3% |
| Total equity and liabilities | 10/49 | €48,782 | €38,462 | -€10,320 | -21.2% |
| Equity | 10/15 | €6,820 | -€3,413 | -€10,234 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,820 | -€5,413 | -€10,234 | |
| Amounts payable | 17/49 | €41,962 | €41,875 | -€87 | -0.2% |
| Amounts payable within one year | 42/48 | €38,108 | €40,498 | +€2,390 | +6.3% |
| Trade debts | 44 | €28,441 | €40,498 | +€12,056 | +42.4% |
| Suppliers | 440/4 | €28,441 | €40,498 | +€12,056 | +42.4% |
| Taxes, remuneration and social security | 45 | €7,037 | - | -€7,037 | |
| Taxes | 450/3 | €224 | - | -€224 | |
| Remuneration and social security | 454/9 | €6,814 | - | -€6,814 | |
| Other amounts payable | 47/48 | €2,630 | - | -€2,630 | |
| Accrued charges and deferred income | 492/3 | €3,853 | €1,377 | -€2,476 | -64.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €180,356 | €154,684 | -€25,672 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,168 | €7,290 | +€122 | +1.7% |
| Other operating charges | 640/8 | €486 | €830 | +€343 | +70.6% |
| Gross operating margin | 9900 | €8,463 | €4,348 | -€4,115 | -48.6% |
| Operating profit (loss) | 9901 | €808 | -€3,772 | -€4,580 | |
| Financial income | 75/76B | €0 | €7 | +€7 | +14,140% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +14,140% |
| Financial charges | 65/66B | €593 | €1,976 | +€1,382 | +233% |
| Recurring financial charges | 65 | €593 | €1,976 | +€1,382 | +233% |
| Profit (loss) for the period before taxes | 9903 | €215 | -€5,740 | -€5,955 | |
| Income taxes | 67/77 | €3,095 | €4,493 | +€1,398 | +45.2% |
| Profit (loss) for the period | 9904 | -€2,880 | -€10,234 | -€7,353 | -255% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,880 | -€10,234 | -€7,353 | -255% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.