Roofpassion: 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.
Roofpassion
Largest movements
- Cash +€15,718
up €15,718 (+95.8%), from €16,402 to €32,120
mainly Net result for the year (+€16,645) and Tax, wage and social debts (+€3,238)
- Receivables within one year +€8,869
up €8,869 (+114%), from €7,752 to €16,620
of which Trade receivables: +€8,705
- Stocks and contracts -€2,245
no longer reported in 2025 (was €2,245)
- Tangible fixed assets -€547
down €547 (-11.8%), from €4,628 to €4,082
of which Land and buildings: -€547
- Profit (loss) carried forward +€16,645
up €16,645 (+94.8%), from €17,566 to €34,211
- Tax, wage and social debts +€3,238
up €3,238 (+68.9%), from €4,700 to €7,938
of which Taxes: +€4,638
- Other debts +€1,866
up €1,866 (+37.9%), from €4,928 to €6,794
- Gross operating margin +€12,149
up €12,149 (+114%), from €10,628 to €22,777
- Taxes +€3,241
up €3,241 (+232%), from €1,397 to €4,638
- Depreciation -€561
down €561 (-50.6%), from €1,107 to €547
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 | €32,847 | €54,602 | +€21,756 | +66.2% |
| Fixed assets | 21/28 | €4,628 | €4,082 | -€547 | -11.8% |
| Tangible fixed assets | 22/27 | €4,628 | €4,082 | -€547 | -11.8% |
| Land and buildings | 22 | €4,628 | €4,082 | -€547 | -11.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €28,219 | €50,521 | +€22,302 | +79.0% |
| Stocks and contracts in progress | 3 | €2,245 | - | -€2,245 | |
| Stocks | 30/36 | €2,245 | - | -€2,245 | |
| Amounts receivable within one year | 40/41 | €7,752 | €16,620 | +€8,869 | +114% |
| Trade receivables | 40 | €5,535 | €14,240 | +€8,705 | +157% |
| Other amounts receivable | 41 | €2,217 | €2,380 | +€164 | +7.4% |
| Cash at bank and in hand | 54/58 | €16,402 | €32,120 | +€15,718 | +95.8% |
| Deferred charges and accrued income | 490/1 | €1,820 | €1,781 | -€39 | -2.2% |
| Total equity and liabilities | 10/49 | €32,847 | €54,602 | +€21,756 | +66.2% |
| Equity | 10/15 | €22,566 | €39,211 | +€16,645 | +73.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,566 | €34,211 | +€16,645 | +94.8% |
| Amounts payable | 17/49 | €10,280 | €15,391 | +€5,111 | +49.7% |
| Amounts payable within one year | 42/48 | €10,280 | €15,391 | +€5,111 | +49.7% |
| Trade debts | 44 | €653 | €660 | +€7 | +1.1% |
| Suppliers | 440/4 | €653 | €660 | +€7 | +1.1% |
| Taxes, remuneration and social security | 45 | €4,700 | €7,938 | +€3,238 | +68.9% |
| Taxes | 450/3 | €3,300 | €7,938 | +€4,638 | +141% |
| Remuneration and social security | 454/9 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €4,928 | €6,794 | +€1,866 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €547 | -€561 | -50.6% |
| Other operating charges | 640/8 | €390 | €606 | +€216 | +55.4% |
| Gross operating margin | 9900 | €10,628 | €22,777 | +€12,149 | +114% |
| Operating profit (loss) | 9901 | €9,131 | €21,625 | +€12,494 | +137% |
| Financial income | 75/76B | €10 | €23 | +€14 | +141% |
| Recurring financial income | 75 | €10 | €23 | +€14 | +141% |
| Financial charges | 65/66B | €537 | €366 | -€172 | -32.0% |
| Recurring financial charges | 65 | €537 | €366 | -€172 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €8,603 | €21,283 | +€12,680 | +147% |
| Income taxes | 67/77 | €1,397 | €4,638 | +€3,241 | +232% |
| Profit (loss) for the period | 9904 | €7,207 | €16,645 | +€9,438 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €7,207 | €16,645 | +€9,438 | +131% |
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 17 October 2026 via checked.be.