Roofs and More: what changed
Roofs and More
Largest movements
- Current investments +€82,363
up €82,363 (+85.8%), from €95,991 to €178,353
- Cash -€77,956
down €77,956 (-67.3%), from €115,842 to €37,885
mainly Current investments (-€82,363) and Trade debts (-€26,080)
- Receivables within one year +€8,208
up €8,208 (+86.5%), from €9,484 to €17,692
of which Other amounts receivable: +€8,830
- Tangible fixed assets -€6,911
down €6,911 (-41.7%), from €16,566 to €9,655
of which Furniture and vehicles: -€6,280
- Reserves +€38,653
up €38,653 (+25.1%), from €154,011 to €192,663
- Trade debts -€26,080
down €26,080 (-96.1%), from €27,137 to €1,056
- Tax, wage and social debts -€5,087
down €5,087 (-18.7%), from €27,196 to €22,109
- Gross operating margin -€39,797
down €39,797 (-42.9%), from €92,772 to €52,976
- Taxes -€15,880
down €15,880 (-68.8%), from €23,097 to €7,216
- Depreciation -€4,191
down €4,191 (-37.7%), from €11,102 to €6,911
- Financial income +€1,638
up €1,638 (+49.7%), from €3,294 to €4,932
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,914 | €244,648 | +€5,734 | +2.4% |
| Fixed assets | 21/28 | €16,566 | €9,655 | -€6,911 | -41.7% |
| Tangible fixed assets | 22/27 | €16,566 | €9,655 | -€6,911 | -41.7% |
| Plant, machinery and equipment | 23 | €2,558 | €1,928 | -€631 | -24.7% |
| Furniture and vehicles | 24 | €14,007 | €7,727 | -€6,280 | -44.8% |
| Current assets | 29/58 | €222,348 | €234,993 | +€12,645 | +5.7% |
| Amounts receivable within one year | 40/41 | €9,484 | €17,692 | +€8,208 | +86.5% |
| Trade receivables | 40 | €9,484 | €8,861 | -€623 | -6.6% |
| Other amounts receivable | 41 | - | €8,830 | +€8,830 | |
| Current investments | 50/53 | €95,991 | €178,353 | +€82,363 | +85.8% |
| Cash at bank and in hand | 54/58 | €115,842 | €37,885 | -€77,956 | -67.3% |
| Deferred charges and accrued income | 490/1 | €1,032 | €1,062 | +€30 | +2.9% |
| Total equity and liabilities | 10/49 | €238,914 | €244,648 | +€5,734 | +2.4% |
| Equity | 10/15 | €156,011 | €194,663 | +€38,653 | +24.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €154,011 | €192,663 | +€38,653 | +25.1% |
| Distributable reserves | 133 | €154,011 | €192,663 | +€38,653 | +25.1% |
| Amounts payable | 17/49 | €82,903 | €49,984 | -€32,919 | -39.7% |
| Amounts payable within one year | 42/48 | €81,574 | €48,278 | -€33,296 | -40.8% |
| Trade debts | 44 | €27,137 | €1,056 | -€26,080 | -96.1% |
| Suppliers | 440/4 | €27,137 | €1,056 | -€26,080 | -96.1% |
| Taxes, remuneration and social security | 45 | €27,196 | €22,109 | -€5,087 | -18.7% |
| Taxes | 450/3 | €27,196 | €22,109 | -€5,087 | -18.7% |
| Other amounts payable | 47/48 | €27,241 | €25,113 | -€2,128 | -7.8% |
| Accrued charges and deferred income | 492/3 | €1,329 | €1,706 | +€377 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,102 | €6,911 | -€4,191 | -37.7% |
| Other operating charges | 640/8 | €295 | €700 | +€405 | +137% |
| Gross operating margin | 9900 | €92,772 | €52,976 | -€39,797 | -42.9% |
| Operating profit (loss) | 9901 | €81,375 | €45,364 | -€36,011 | -44.3% |
| Financial income | 75/76B | €3,294 | €4,932 | +€1,638 | +49.7% |
| Recurring financial income | 75 | €3,294 | €4,932 | +€1,638 | +49.7% |
| Financial charges | 65/66B | €2,502 | €2,427 | -€75 | -3.0% |
| Recurring financial charges | 65 | €2,502 | €2,427 | -€75 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €82,166 | €47,869 | -€34,297 | -41.7% |
| Income taxes | 67/77 | €23,097 | €7,216 | -€15,880 | -68.8% |
| Profit (loss) for the period | 9904 | €59,070 | €40,653 | -€18,417 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,070 | €40,653 | -€18,417 | -31.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.