ROOFSERVICE: what changed
Two fiscal 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.
ROOFSERVICE
Largest movements
- Cash +€27,645
up €27,645 (+784.1%), from €3,526 to €31,170
mainly Trade debts (+€19,286) and Receivables within one year (+€12,799)
- Receivables within one year -€12,799
down €12,799 (-24.1%), from €53,031 to €40,232
of which Trade receivables: -€6,437
- Financial fixed assets +€2,970
new in 2025: €2,970
- Tangible fixed assets -€1,282
down €1,282 (-12.8%), from €9,987 to €8,705
of which Furniture and vehicles: -€1,160
- Trade debts +€19,286
up €19,286 (+224.6%), from €8,586 to €27,872
- Profit (loss) carried forward -€5,357
down €5,357 (-11.7%), from €45,800 to €40,443
- Other debts +€2,666
up €2,666 (+249.3%), from €1,069 to €3,735
- Debts after one year -€1,995
down €1,995 (-42.9%), from €4,655 to €2,659
- Tax, wage and social debts +€1,824
up €1,824 (+45.0%), from €4,050 to €5,873
- Gross operating margin -€17,704
down €17,704 (-93.7%), from €18,898 to €1,195
- Taxes -€2,560
no longer reported in 2025 (was €2,560)
- Financial charges -€1,982
down €1,982 (-51.0%), from €3,886 to €1,904
- Depreciation +€1,879
up €1,879 (+113.0%), from €1,663 to €3,541
- Other operating charges -€339
down €339 (-52.1%), from €651 to €312
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 | €66,544 | €83,078 | +€16,534 | +24.8% |
| Fixed assets | 21/28 | €9,987 | €11,675 | +€1,688 | +16.9% |
| Tangible fixed assets | 22/27 | €9,987 | €8,705 | -€1,282 | -12.8% |
| Plant, machinery and equipment | 23 | €7,232 | €7,111 | -€121 | -1.7% |
| Furniture and vehicles | 24 | €2,755 | €1,595 | -€1,160 | -42.1% |
| Financial fixed assets | 28 | - | €2,970 | +€2,970 | |
| Current assets | 29/58 | €56,557 | €71,402 | +€14,846 | +26.2% |
| Amounts receivable within one year | 40/41 | €53,031 | €40,232 | -€12,799 | -24.1% |
| Trade receivables | 40 | €46,669 | €40,232 | -€6,437 | -13.8% |
| Other amounts receivable | 41 | €6,362 | - | -€6,362 | |
| Cash at bank and in hand | 54/58 | €3,526 | €31,170 | +€27,645 | +784.1% |
| Total equity and liabilities | 10/49 | €66,544 | €83,078 | +€16,534 | +24.8% |
| Equity | 10/15 | €46,300 | €40,943 | -€5,357 | -11.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,800 | €40,443 | -€5,357 | -11.7% |
| Amounts payable | 17/49 | €20,244 | €42,135 | +€21,891 | +108.1% |
| Amounts payable after more than one year | 17 | €4,655 | €2,659 | -€1,995 | -42.9% |
| Financial debts | 170/4 | €4,655 | €2,659 | -€1,995 | -42.9% |
| Amounts payable within one year | 42/48 | €15,589 | €39,475 | +€23,886 | +153.2% |
| Current portion of amounts payable after more than one year | 42 | €1,884 | €1,995 | +€111 | +5.9% |
| Trade debts | 44 | €8,586 | €27,872 | +€19,286 | +224.6% |
| Suppliers | 440/4 | €8,586 | €27,872 | +€19,286 | +224.6% |
| Taxes, remuneration and social security | 45 | €4,050 | €5,873 | +€1,824 | +45.0% |
| Taxes | 450/3 | €4,050 | €5,873 | +€1,824 | +45.0% |
| Other amounts payable | 47/48 | €1,069 | €3,735 | +€2,666 | +249.3% |
| Remuneration, social security and pensions | 62 | €260 | €588 | +€328 | +126.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,663 | €3,541 | +€1,879 | +113.0% |
| Other operating charges | 640/8 | €651 | €312 | -€339 | -52.1% |
| Non-recurring operating charges | 66A | - | €427 | +€427 | |
| Gross operating margin | 9900 | €18,898 | €1,195 | -€17,704 | -93.7% |
| Operating profit (loss) | 9901 | €16,325 | -€3,674 | -€19,999 | |
| Financial income | 75/76B | €55 | €222 | +€167 | +305.9% |
| Recurring financial income | 75 | €55 | €222 | +€167 | +305.9% |
| Financial charges | 65/66B | €3,886 | €1,904 | -€1,982 | -51.0% |
| Recurring financial charges | 65 | €3,886 | €1,904 | -€1,982 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €12,493 | -€5,357 | -€17,850 | |
| Income taxes | 67/77 | €2,560 | - | -€2,560 | |
| Profit (loss) for the period | 9904 | €9,933 | -€5,357 | -€15,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,933 | -€5,357 | -€15,289 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.