ROOFTOP: 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.
ROOFTOP
Largest movements
- Tangible fixed assets -€4,854
down €4,854 (-33.8%), from €14,361 to €9,507
- Receivables within one year +€2,502
up €2,502 (+81.4%), from €3,075 to €5,577
of which Trade receivables: +€3,836
- Cash +€1,002
up €1,002 (+20.9%), from €4,796 to €5,798
mainly Debts after one year (+€25,429) and Depreciation (+€6,588)
- Debts after one year +€25,429
up €25,429 (+23.4%), from €108,889 to €134,318
- Other debts -€13,587
down €13,587 (-63.4%), from €21,429 to €7,842
- Profit (loss) carried forward -€13,443
down €13,443 (-10.4%), from -€129,073 to -€142,516
- Trade debts +€1,408
up €1,408 (+260%), from €541 to €1,949
- Current portion of long-term debt -€1,185
no longer reported in 2025 (was €1,185)
- Depreciation -€4,124
down €4,124 (-38.5%), from €10,712 to €6,588
- Gross operating margin +€4,090
up €4,090 (+53.1%), from -€7,704 to -€3,615
- Financial charges -€881
down €881 (-28.5%), from €3,089 to €2,208
- Other operating charges -€242
down €242 (-34.8%), from €695 to €453
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 | €22,861 | €21,511 | -€1,350 | -5.9% |
| Fixed assets | 21/28 | €14,990 | €10,136 | -€4,854 | -32.4% |
| Tangible fixed assets | 22/27 | €14,361 | €9,507 | -€4,854 | -33.8% |
| Plant, machinery and equipment | 23 | €645 | €1,224 | +€579 | +89.9% |
| Furniture and vehicles | 24 | €3,354 | €1,395 | -€1,959 | -58.4% |
| Leasing and similar rights | 25 | €1,318 | - | -€1,318 | |
| Other tangible fixed assets | 26 | €9,045 | €6,888 | -€2,157 | -23.8% |
| Financial fixed assets | 28 | €629 | €629 | = | 0.0% |
| Current assets | 29/58 | €7,870 | €11,375 | +€3,504 | +44.5% |
| Amounts receivable within one year | 40/41 | €3,075 | €5,577 | +€2,502 | +81.4% |
| Trade receivables | 40 | €1,384 | €5,220 | +€3,836 | +277% |
| Other amounts receivable | 41 | €1,691 | €357 | -€1,334 | -78.9% |
| Cash at bank and in hand | 54/58 | €4,796 | €5,798 | +€1,002 | +20.9% |
| Total equity and liabilities | 10/49 | €22,861 | €21,511 | -€1,350 | -5.9% |
| Equity | 10/15 | -€109,736 | -€123,179 | -€13,443 | -12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €737 | €737 | = | 0.0% |
| Distributable reserves | 133 | €737 | €737 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,073 | -€142,516 | -€13,443 | -10.4% |
| Amounts payable | 17/49 | €132,596 | €144,690 | +€12,094 | +9.1% |
| Amounts payable after more than one year | 17 | €108,889 | €134,318 | +€25,429 | +23.4% |
| Financial debts | 170/4 | €108,889 | €134,318 | +€25,429 | +23.4% |
| Amounts payable within one year | 42/48 | €23,707 | €10,372 | -€13,336 | -56.3% |
| Current portion of amounts payable after more than one year | 42 | €1,185 | - | -€1,185 | |
| Trade debts | 44 | €541 | €1,949 | +€1,408 | +260% |
| Suppliers | 440/4 | €541 | €1,949 | +€1,408 | +260% |
| Taxes, remuneration and social security | 45 | €552 | €581 | +€29 | +5.3% |
| Taxes | 450/3 | €552 | €581 | +€29 | +5.3% |
| Other amounts payable | 47/48 | €21,429 | €7,842 | -€13,587 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,712 | €6,588 | -€4,124 | -38.5% |
| Other operating charges | 640/8 | €695 | €453 | -€242 | -34.8% |
| Gross operating margin | 9900 | -€7,704 | -€3,615 | +€4,090 | +53.1% |
| Operating profit (loss) | 9901 | -€19,111 | -€10,656 | +€8,455 | +44.2% |
| Financial income | 75/76B | €3 | €1 | -€1 | -45.4% |
| Recurring financial income | 75 | €3 | €1 | -€1 | -45.4% |
| Financial charges | 65/66B | €3,089 | €2,208 | -€881 | -28.5% |
| Recurring financial charges | 65 | €3,089 | €2,208 | -€881 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,198 | -€12,862 | +€9,335 | +42.1% |
| Income taxes | 67/77 | €552 | €581 | +€29 | +5.3% |
| Profit (loss) for the period | 9904 | -€22,749 | -€13,443 | +€9,306 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,749 | -€13,443 | +€9,306 | +40.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.