ROOFTOP 2: 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 2
Largest movements
- Cash -€121,033
down €121,033 (-96.2%), from €125,872 to €4,839
mainly Net result for the year (-€160,455) and Receivables within one year (-€105,279)
- Receivables within one year +€105,279
up €105,279 (+321.2%), from €32,776 to €138,055
of which Other amounts receivable: +€59,257
- Profit (loss) carried forward -€160,455
down €160,455 (-129.1%), from -€124,264 to -€284,719
- Other debts +€92,155
up €92,155 (+508.1%), from €18,136 to €110,291
- Short-term financial debts +€42,719
up €42,719 (+9.7%), from €440,281 to €483,000
- Trade debts +€9,917
up €9,917 (+15.6%), from €63,534 to €73,451
- Gross operating margin -€103,524
down €103,524 (-196.7%), from -€52,636 to -€156,160
- Financial charges -€68,882
down €68,882 (-96.9%), from €71,094 to €2,212
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 | €912,822 | €897,157 | -€15,664 | -1.7% |
| Current assets | 29/58 | €912,822 | €897,157 | -€15,664 | -1.7% |
| Stocks and contracts in progress | 3 | €754,173 | €754,173 | = | 0.0% |
| Stocks | 30/36 | €754,173 | €754,173 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,776 | €138,055 | +€105,279 | +321.2% |
| Trade receivables | 40 | - | €46,021 | +€46,021 | |
| Other amounts receivable | 41 | €32,776 | €92,034 | +€59,257 | +180.8% |
| Cash at bank and in hand | 54/58 | €125,872 | €4,839 | -€121,033 | -96.2% |
| Deferred charges and accrued income | 490/1 | - | €90 | +€90 | |
| Total equity and liabilities | 10/49 | €912,822 | €897,157 | -€15,664 | -1.7% |
| Equity | 10/15 | €20,736 | -€139,719 | -€160,455 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,264 | -€284,719 | -€160,455 | -129.1% |
| Amounts payable | 17/49 | €892,085 | €1,036,876 | +€144,791 | +16.2% |
| Amounts payable after more than one year | 17 | €370,134 | €370,134 | = | 0.0% |
| Other amounts payable | 178/9 | €370,134 | €370,134 | = | 0.0% |
| Amounts payable within one year | 42/48 | €521,951 | €666,742 | +€144,791 | +27.7% |
| Financial debts | 43 | €440,281 | €483,000 | +€42,719 | +9.7% |
| Credit institutions | 430/8 | €440,281 | €483,000 | +€42,719 | +9.7% |
| Trade debts | 44 | €63,534 | €73,451 | +€9,917 | +15.6% |
| Suppliers | 440/4 | €63,534 | €73,451 | +€9,917 | +15.6% |
| Other amounts payable | 47/48 | €18,136 | €110,291 | +€92,155 | +508.1% |
| Other operating charges | 640/8 | €534 | €2,083 | +€1,549 | +289.8% |
| Gross operating margin | 9900 | -€52,636 | -€156,160 | -€103,524 | -196.7% |
| Operating profit (loss) | 9901 | -€53,170 | -€158,243 | -€105,073 | -197.6% |
| Financial charges | 65/66B | €71,094 | €2,212 | -€68,882 | -96.9% |
| Recurring financial charges | 65 | €71,094 | €2,212 | -€68,882 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | -€124,264 | -€160,455 | -€36,192 | -29.1% |
| Profit (loss) for the period | 9904 | -€124,264 | -€160,455 | -€36,192 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€124,264 | -€160,455 | -€36,192 | -29.1% |
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 29 September 2026 via checked.be.