ROOFMASTERS: 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.
ROOFMASTERS
Largest movements
- Receivables within one year -€49,963
down €49,963 (-62.2%), from €80,276 to €30,314
of which Other amounts receivable: -€50,231
- Tangible fixed assets -€2,416
down €2,416 (-26.1%), from €9,262 to €6,846
- Deferred charges and accrued income -€1,963
down €1,963 (-85.2%), from €2,304 to €341
- Other debts -€90,100
down €90,100 (-74.3%), from €121,270 to €31,170
- Debts after one year +€45,000
new in 2025: €45,000
- Profit (loss) carried forward -€7,711
down €7,711 (-15.3%), from -€50,526 to -€58,237
- Tax, wage and social debts -€2,612
down €2,612 (-100.0%), from €2,612 to €0
- Trade debts +€1,082
up €1,082 (+51.9%), from €2,083 to €3,165
- Gross operating margin -€7,777
down €7,777, from €2,687 to -€5,091
- Depreciation -€75
down €75 (-3.0%), from €2,490 to €2,416
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 | €97,065 | €42,724 | -€54,341 | -56.0% |
| Fixed assets | 21/28 | €13,942 | €11,526 | -€2,416 | -17.3% |
| Tangible fixed assets | 22/27 | €9,262 | €6,846 | -€2,416 | -26.1% |
| Plant, machinery and equipment | 23 | €9,262 | €6,846 | -€2,416 | -26.1% |
| Financial fixed assets | 28 | €4,680 | €4,680 | = | 0.0% |
| Current assets | 29/58 | €83,123 | €31,198 | -€51,925 | -62.5% |
| Amounts receivable within one year | 40/41 | €80,276 | €30,314 | -€49,963 | -62.2% |
| Trade receivables | 40 | €25,737 | €26,005 | +€268 | +1.0% |
| Other amounts receivable | 41 | €54,539 | €4,308 | -€50,231 | -92.1% |
| Cash at bank and in hand | 54/58 | €543 | €543 | +€0 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,304 | €341 | -€1,963 | -85.2% |
| Total equity and liabilities | 10/49 | €97,065 | €42,724 | -€54,341 | -56.0% |
| Equity | 10/15 | -€28,901 | -€36,611 | -€7,711 | -26.7% |
| Contributions | 10/11 | €9,900 | €9,900 | = | 0.0% |
| Reserves | 13 | €11,725 | €11,725 | = | 0.0% |
| Non-distributable reserves | 130/1 | €990 | €990 | = | 0.0% |
| Reserves not available under the articles | 1311 | €990 | €990 | = | 0.0% |
| Distributable reserves | 133 | €10,735 | €10,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,526 | -€58,237 | -€7,711 | -15.3% |
| Amounts payable | 17/49 | €125,966 | €79,335 | -€46,630 | -37.0% |
| Amounts payable after more than one year | 17 | - | €45,000 | +€45,000 | |
| Financial debts | 170/4 | - | €45,000 | +€45,000 | |
| Amounts payable within one year | 42/48 | €125,966 | €34,335 | -€91,630 | -72.7% |
| Trade debts | 44 | €2,083 | €3,165 | +€1,082 | +51.9% |
| Suppliers | 440/4 | €2,083 | €3,165 | +€1,082 | +51.9% |
| Taxes, remuneration and social security | 45 | €2,612 | €0 | -€2,612 | -100.0% |
| Taxes | 450/3 | €2,612 | €0 | -€2,612 | -100.0% |
| Other amounts payable | 47/48 | €121,270 | €31,170 | -€90,100 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,490 | €2,416 | -€75 | -3.0% |
| Other operating charges | 640/8 | €136 | €142 | +€6 | +4.3% |
| Gross operating margin | 9900 | €2,687 | -€5,091 | -€7,777 | |
| Operating profit (loss) | 9901 | €60 | -€7,649 | -€7,708 | |
| Financial charges | 65/66B | €61 | €62 | +€2 | +2.7% |
| Recurring financial charges | 65 | €61 | €62 | +€2 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€1 | -€7,711 | -€7,710 | -951851.9% |
| Profit (loss) for the period | 9904 | -€1 | -€7,711 | -€7,710 | -951851.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1 | -€7,711 | -€7,710 | -951851.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.