Roofside: 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.
Roofside
Largest movements
- Current investments +€650,000
up €650,000 (+260.0%), from €250,000 to €900,000
- Cash -€252,226
down €252,226 (-41.7%), from €605,180 to €352,955
mainly Current investments (-€650,000) and Other debts (-€499,607)
- Receivables within one year -€115,943
down €115,943 (-19.6%), from €592,875 to €476,932
of which Trade receivables: -€229,480
- Tangible fixed assets +€103,855
up €103,855 (+38.6%), from €269,240 to €373,095
of which Furniture and vehicles: +€78,654
- Stocks and contracts +€79,434
up €79,434 (+77.7%), from €102,167 to €181,601
- Debts after one year +€650,000
new in 2025: €650,000
- Other debts -€499,607
down €499,607 (-47.3%), from €1.1m to €557,441
- Profit (loss) carried forward +€279,481
up €279,481 (+292.0%), from €95,716 to €375,197
- Reserves +€128,500
up €128,500 (+24.2%), from €532,000 to €660,500
of which Tax-exempt reserves: +€210,500
- Tax, wage and social debts -€72,734
down €72,734 (-63.9%), from €113,829 to €41,095
of which Taxes: -€82,227
- Gross operating margin +€178,228
up €178,228 (+22.4%), from €796,730 to €974,958
- Staff costs +€69,148
up €69,148 (+113.1%), from €61,152 to €130,300
- Taxes -€22,515
down €22,515 (-10.5%), from €213,624 to €191,110
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 | €1,828,415 | €2,348,283 | +€519,868 | +28.4% |
| Fixed assets | 21/28 | €270,100 | €373,095 | +€102,995 | +38.1% |
| Tangible fixed assets | 22/27 | €269,240 | €373,095 | +€103,855 | +38.6% |
| Plant, machinery and equipment | 23 | €31,806 | €78,879 | +€47,074 | +148.0% |
| Furniture and vehicles | 24 | €77,470 | €156,124 | +€78,654 | +101.5% |
| Other tangible fixed assets | 26 | €159,965 | €138,092 | -€21,873 | -13.7% |
| Financial fixed assets | 28 | €860 | €0 | -€860 | -100.0% |
| Current assets | 29/58 | €1,558,315 | €1,975,188 | +€416,873 | +26.8% |
| Stocks and contracts in progress | 3 | €102,167 | €181,601 | +€79,434 | +77.7% |
| Stocks | 30/36 | €102,167 | €181,601 | +€79,434 | +77.7% |
| Amounts receivable within one year | 40/41 | €592,875 | €476,932 | -€115,943 | -19.6% |
| Trade receivables | 40 | €585,907 | €356,427 | -€229,480 | -39.2% |
| Other amounts receivable | 41 | €6,968 | €120,505 | +€113,537 | +1629.4% |
| Current investments | 50/53 | €250,000 | €900,000 | +€650,000 | +260.0% |
| Cash at bank and in hand | 54/58 | €605,180 | €352,955 | -€252,226 | -41.7% |
| Deferred charges and accrued income | 490/1 | €8,093 | €63,700 | +€55,607 | +687.1% |
| Total equity and liabilities | 10/49 | €1,828,415 | €2,348,283 | +€519,868 | +28.4% |
| Equity | 10/15 | €646,316 | €1,054,297 | +€407,981 | +63.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €532,000 | €660,500 | +€128,500 | +24.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €210,500 | +€210,500 | |
| Distributable reserves | 133 | €532,000 | €450,000 | -€82,000 | -15.4% |
| Profit (loss) carried forward | 14 | €95,716 | €375,197 | +€279,481 | +292.0% |
| Amounts payable | 17/49 | €1,182,099 | €1,293,986 | +€111,887 | +9.5% |
| Amounts payable after more than one year | 17 | - | €650,000 | +€650,000 | |
| Financial debts | 170/4 | - | €650,000 | +€650,000 | |
| Amounts payable within one year | 42/48 | €1,176,279 | €622,286 | -€553,993 | -47.1% |
| Trade debts | 44 | €5,402 | €23,751 | +€18,348 | +339.6% |
| Suppliers | 440/4 | €5,402 | €23,751 | +€18,348 | +339.6% |
| Taxes, remuneration and social security | 45 | €113,829 | €41,095 | -€72,734 | -63.9% |
| Taxes | 450/3 | €101,160 | €18,933 | -€82,227 | -81.3% |
| Remuneration and social security | 454/9 | €12,668 | €22,161 | +€9,493 | +74.9% |
| Other amounts payable | 47/48 | €1,057,048 | €557,441 | -€499,607 | -47.3% |
| Accrued charges and deferred income | 492/3 | €5,820 | €21,700 | +€15,880 | +272.9% |
| Remuneration, social security and pensions | 62 | €61,152 | €130,300 | +€69,148 | +113.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,183 | €92,057 | -€1,126 | -1.2% |
| Other operating charges | 640/8 | €1,070 | €1,303 | +€233 | +21.7% |
| Gross operating margin | 9900 | €796,730 | €974,958 | +€178,228 | +22.4% |
| Operating profit (loss) | 9901 | €641,325 | €751,298 | +€109,973 | +17.1% |
| Financial income | 75/76B | €43,729 | €47,662 | +€3,933 | +9.0% |
| Recurring financial income | 75 | €43,729 | €47,662 | +€3,933 | +9.0% |
| Financial charges | 65/66B | €12,850 | €22,170 | +€9,320 | +72.5% |
| Recurring financial charges | 65 | €12,850 | €22,170 | +€9,320 | +72.5% |
| Profit (loss) for the period before taxes | 9903 | €672,204 | €776,790 | +€104,586 | +15.6% |
| Income taxes | 67/77 | €213,624 | €191,110 | -€22,515 | -10.5% |
| Profit (loss) for the period | 9904 | €458,580 | €585,681 | +€127,100 | +27.7% |
| Transfer to tax-exempt reserves | 689 | - | €210,500 | +€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €458,580 | €375,181 | -€83,400 | -18.2% |
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 7 October 2026 via checked.be.