ROOFTECH: 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.
ROOFTECH
Largest movements
- Cash +€115,144
up €115,144 (+41.6%), from €276,631 to €391,775
mainly Net result for the year (+€97,252) and Tax, wage and social debts (+€16,156)
- Receivables within one year +€14,486
up €14,486 (+115.3%), from €12,569 to €27,055
of which Trade receivables: +€14,268
- Tangible fixed assets -€6,509
down €6,509 (-30.4%), from €21,398 to €14,889
of which Furniture and vehicles: -€5,833
- Reserves +€97,252
up €97,252 (+45.4%), from €214,259 to €311,511
of which Distributable reserves: +€97,252
- Tax, wage and social debts +€16,156
up €16,156 (+98.6%), from €16,383 to €32,539
of which Remuneration and social security: +€8,290
- Short-term financial debts +€12,401
up €12,401 (+240.8%), from €5,150 to €17,551
- Trade debts +€9,547
up €9,547 (+48.3%), from €19,786 to €29,333
- Debts after one year -€5,538
down €5,538 (-66.3%), from €8,350 to €2,812
- Gross operating margin +€130,127
up €130,127 (+56.9%), from €228,544 to €358,671
- Staff costs +€58,931
up €58,931 (+39.2%), from €150,330 to €209,261
- Taxes +€22,063
up €22,063 (+121.5%), from €18,162 to €40,225
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 | €320,745 | €444,313 | +€123,568 | +38.5% |
| Fixed assets | 21/28 | €24,887 | €18,378 | -€6,509 | -26.2% |
| Tangible fixed assets | 22/27 | €21,398 | €14,889 | -€6,509 | -30.4% |
| Plant, machinery and equipment | 23 | €4,870 | €3,371 | -€1,499 | -30.8% |
| Furniture and vehicles | 24 | €16,528 | €10,695 | -€5,833 | -35.3% |
| Other tangible fixed assets | 26 | - | €823 | +€823 | |
| Financial fixed assets | 28 | €3,489 | €3,489 | = | 0.0% |
| Current assets | 29/58 | €295,858 | €425,935 | +€130,077 | +44.0% |
| Amounts receivable within one year | 40/41 | €12,569 | €27,055 | +€14,486 | +115.3% |
| Trade receivables | 40 | €9,327 | €23,595 | +€14,268 | +153.0% |
| Other amounts receivable | 41 | €3,242 | €3,460 | +€218 | +6.7% |
| Cash at bank and in hand | 54/58 | €276,631 | €391,775 | +€115,144 | +41.6% |
| Deferred charges and accrued income | 490/1 | €6,658 | €7,105 | +€447 | +6.7% |
| Total equity and liabilities | 10/49 | €320,745 | €444,313 | +€123,568 | +38.5% |
| Equity | 10/15 | €258,091 | €354,510 | +€96,419 | +37.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €214,259 | €311,511 | +€97,252 | +45.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €212,399 | €309,651 | +€97,252 | +45.8% |
| Profit (loss) carried forward | 14 | €25,232 | €24,399 | -€833 | -3.3% |
| Amounts payable | 17/49 | €62,654 | €89,803 | +€27,149 | +43.3% |
| Amounts payable after more than one year | 17 | €8,350 | €2,812 | -€5,538 | -66.3% |
| Financial debts | 170/4 | €8,350 | €2,812 | -€5,538 | -66.3% |
| Amounts payable within one year | 42/48 | €54,304 | €86,990 | +€32,686 | +60.2% |
| Current portion of amounts payable after more than one year | 42 | €9,656 | €5,537 | -€4,119 | -42.7% |
| Financial debts | 43 | €5,150 | €17,551 | +€12,401 | +240.8% |
| Credit institutions | 430/8 | €5,150 | €17,551 | +€12,401 | +240.8% |
| Trade debts | 44 | €19,786 | €29,333 | +€9,547 | +48.3% |
| Suppliers | 440/4 | €19,786 | €29,333 | +€9,547 | +48.3% |
| Advances received on contracts in progress | 46 | €843 | - | -€843 | |
| Taxes, remuneration and social security | 45 | €16,383 | €32,539 | +€16,156 | +98.6% |
| Taxes | 450/3 | €9,831 | €17,697 | +€7,866 | +80.0% |
| Remuneration and social security | 454/9 | €6,552 | €14,842 | +€8,290 | +126.5% |
| Other amounts payable | 47/48 | €2,486 | €2,030 | -€456 | -18.3% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €150,330 | €209,261 | +€58,931 | +39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,611 | €7,521 | -€3,090 | -29.1% |
| Other operating charges | 640/8 | €749 | €1,097 | +€348 | +46.5% |
| Gross operating margin | 9900 | €228,544 | €358,671 | +€130,127 | +56.9% |
| Operating profit (loss) | 9901 | €66,854 | €140,792 | +€73,938 | +110.6% |
| Financial income | 75/76B | €586 | €18 | -€568 | -96.9% |
| Recurring financial income | 75 | €586 | €18 | -€568 | -96.9% |
| Financial charges | 65/66B | €2,644 | €3,333 | +€689 | +26.1% |
| Recurring financial charges | 65 | €2,644 | €3,333 | +€689 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €64,796 | €137,477 | +€72,681 | +112.2% |
| Income taxes | 67/77 | €18,162 | €40,225 | +€22,063 | +121.5% |
| Profit (loss) for the period | 9904 | €46,634 | €97,252 | +€50,618 | +108.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,634 | €97,252 | +€50,618 | +108.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.