ROOFTOP 1: 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.
ROOFTOP 1
Largest movements
- Stocks and contracts +€1.4m
up €1.4m (+60.7%), from €2.4m to €3.8m
- Deferred charges and accrued income -€610,000
down €610,000 (-45.5%), from €1.3m to €730,000
- Revaluation surpluses +€1.4m
up €1.4m (+146.6%), from €979,420 to €2.4m
- Profit (loss) carried forward -€1.1m
down €1.1m, from €36,609 to -€1.0m
- Other debts +€419,082
up €419,082 (+29.4%), from €1.4m to €1.8m
- Financial charges +€1.0m
up €1.0m (+159978.0%), from €638 to €1.0m
- Financial income -€54,259
down €54,259 (-100.0%), from €54,259 to €0
- Gross operating margin -€24,442
down €24,442 (-559.3%), from -€4,370 to -€28,812
- Taxes -€12,203
down €12,203 (-100.0%), from €12,203 to €0
- Other operating charges +€447
up €447 (+101.6%), from €440 to €887
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 | €4,074,500 | €4,901,873 | +€827,373 | +20.3% |
| Current assets | 29/58 | €4,074,500 | €4,901,873 | +€827,373 | +20.3% |
| Amounts receivable after more than one year | 29 | €370,134 | €370,134 | = | 0.0% |
| Other amounts receivable | 291 | €370,134 | €370,134 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,364,000 | €3,800,000 | +€1.4m | +60.7% |
| Stocks | 30/36 | €2,364,000 | €3,800,000 | +€1.4m | +60.7% |
| Amounts receivable within one year | 40/41 | €96 | €367 | +€270 | +281.0% |
| Trade receivables | 40 | - | €367 | +€367 | |
| Other amounts receivable | 41 | €96 | €0 | -€96 | -100.0% |
| Cash at bank and in hand | 54/58 | €270 | €1,372 | +€1,102 | +409.0% |
| Deferred charges and accrued income | 490/1 | €1,340,000 | €730,000 | -€610,000 | -45.5% |
| Total equity and liabilities | 10/49 | €4,074,500 | €4,901,873 | +€827,373 | +20.3% |
| Equity | 10/15 | €1,021,029 | €1,406,736 | +€385,708 | +37.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Revaluation surpluses | 12 | €979,420 | €2,415,420 | +€1.4m | +146.6% |
| Profit (loss) carried forward | 14 | €36,609 | -€1,013,684 | -€1.1m | |
| Amounts payable | 17/49 | €3,053,471 | €3,495,137 | +€441,665 | +14.5% |
| Amounts payable after more than one year | 17 | €912,806 | €912,806 | = | 0.0% |
| Financial debts | 170/4 | €912,806 | €912,806 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,140,666 | €2,582,331 | +€441,665 | +20.6% |
| Financial debts | 43 | €700,000 | €700,000 | = | 0.0% |
| Credit institutions | 430/8 | €700,000 | €700,000 | = | 0.0% |
| Trade debts | 44 | €1,827 | €24,411 | +€22,584 | +1236.0% |
| Suppliers | 440/4 | €1,827 | €24,411 | +€22,584 | +1236.0% |
| Taxes, remuneration and social security | 45 | €12,203 | €12,203 | = | 0.0% |
| Taxes | 450/3 | €12,203 | €12,203 | = | 0.0% |
| Other amounts payable | 47/48 | €1,426,636 | €1,845,717 | +€419,082 | +29.4% |
| Other operating charges | 640/8 | €440 | €887 | +€447 | +101.6% |
| Gross operating margin | 9900 | -€4,370 | -€28,812 | -€24,442 | -559.3% |
| Operating profit (loss) | 9901 | -€4,810 | -€29,699 | -€24,889 | -517.4% |
| Financial income | 75/76B | €54,259 | €0 | -€54,259 | -100.0% |
| Recurring financial income | 75 | €54,259 | €0 | -€54,259 | -100.0% |
| Financial charges | 65/66B | €638 | €1,020,593 | +€1.0m | +159978.0% |
| Recurring financial charges | 65 | €638 | €1,020,593 | +€1.0m | +159978.0% |
| Profit (loss) for the period before taxes | 9903 | €48,812 | -€1,050,292 | -€1.1m | |
| Income taxes | 67/77 | €12,203 | €0 | -€12,203 | -100.0% |
| Profit (loss) for the period | 9904 | €36,609 | -€1,050,292 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €36,609 | -€1,050,292 | -€1.1m |
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 1 October 2026 via checked.be.