ROOFTOP COMMERS: 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 COMMERS
Largest movements
- Receivables within one year +€18,113
up €18,113 (+172%), from €10,514 to €28,627
of which Trade receivables: +€12,939
- Stocks and contracts -€6,326
down €6,326 (-85.1%), from €7,435 to €1,109
- Cash +€693
up €693 (+70.6%), from €981 to €1,674
mainly Net result for the year (+€16,599) and Trade debts (+€7,797)
- Profit (loss) carried forward +€16,599
up €16,599, from -€3,713 to €12,886
- Accrued charges and deferred income -€8,938
no longer reported in 2025 (was €8,938)
- Trade debts +€7,797
up €7,797 (+89.4%), from €8,727 to €16,524
- Tax, wage and social debts -€2,978
no longer reported in 2025 (was €2,978)
- Gross operating margin +€22,873
up €22,873, from -€3,981 to €18,892
- Purchases and services +€19,741
up €19,741 (+23.4%), from €84,535 to €104,276
- Financial charges +€1,027
up €1,027 (+141%), from €730 to €1,757
- Other operating charges +€570
up €570 (+894%), from €64 to €634
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 | €18,930 | €31,410 | +€12,480 | +65.9% |
| Current assets | 29/58 | €18,930 | €31,410 | +€12,480 | +65.9% |
| Stocks and contracts in progress | 3 | €7,435 | €1,109 | -€6,326 | -85.1% |
| Stocks | 30/36 | €7,435 | €1,109 | -€6,326 | -85.1% |
| Amounts receivable within one year | 40/41 | €10,514 | €28,627 | +€18,113 | +172% |
| Trade receivables | 40 | €10,300 | €23,239 | +€12,939 | +126% |
| Other amounts receivable | 41 | €213 | €5,388 | +€5,175 | +2,424% |
| Cash at bank and in hand | 54/58 | €981 | €1,674 | +€693 | +70.6% |
| Total equity and liabilities | 10/49 | €18,930 | €31,410 | +€12,480 | +65.9% |
| Equity | 10/15 | -€1,713 | €14,886 | +€16,599 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,713 | €12,886 | +€16,599 | |
| Amounts payable | 17/49 | €20,643 | €16,524 | -€4,119 | -20.0% |
| Amounts payable within one year | 42/48 | €11,705 | €16,524 | +€4,819 | +41.2% |
| Trade debts | 44 | €8,727 | €16,524 | +€7,797 | +89.4% |
| Suppliers | 440/4 | €8,727 | €16,524 | +€7,797 | +89.4% |
| Taxes, remuneration and social security | 45 | €2,978 | - | -€2,978 | |
| Remuneration and social security | 454/9 | €2,978 | - | -€2,978 | |
| Accrued charges and deferred income | 492/3 | €8,938 | - | -€8,938 | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,535 | €104,276 | +€19,741 | +23.4% |
| Other operating charges | 640/8 | €64 | €634 | +€570 | +894% |
| Gross operating margin | 9900 | -€3,981 | €18,892 | +€22,873 | |
| Operating profit (loss) | 9901 | -€4,045 | €18,258 | +€22,303 | |
| Financial income | 75/76B | €30 | €98 | +€68 | +226% |
| Recurring financial income | 75 | €30 | €98 | +€68 | +226% |
| Financial charges | 65/66B | €730 | €1,757 | +€1,027 | +141% |
| Recurring financial charges | 65 | €730 | €1,757 | +€1,027 | +141% |
| Profit (loss) for the period before taxes | 9903 | -€4,745 | €16,599 | +€21,344 | |
| Profit (loss) for the period | 9904 | -€4,745 | €16,599 | +€21,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,745 | €16,599 | +€21,344 |
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 16 October 2026 via checked.be.