ROOFTOP GASTON: 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 GASTON
Largest movements
- Tangible fixed assets +€19,844
up €19,844 (+7.8%), from €253,105 to €272,949
of which Plant, machinery and equipment: +€16,016
- Receivables within one year -€7,115
down €7,115 (-6.3%), from €112,519 to €105,404
of which Other amounts receivable: -€36,425
- Cash +€5,099
up €5,099 (+13.6%), from €37,454 to €42,553
mainly Depreciation (+€79,843) and Trade debts (+€57,882)
- Other debts -€198,670
down €198,670 (-65.8%), from €301,708 to €103,038
- Trade debts +€57,882
up €57,882 (+86.3%), from €67,103 to €124,985
- Debts after one year +€56,724
up €56,724 (+360%), from €15,749 to €72,473
- Accrued charges and deferred income +€41,751
up €41,751 (+22.9%), from €182,140 to €223,891
- Tax, wage and social debts +€28,396
up €28,396 (+147%), from €19,325 to €47,721
of which Remuneration and social security: +€17,726
- Staff costs +€38,872
up €38,872 (+26.8%), from €144,893 to €183,765
- Other operating charges +€8,438
up €8,438 (+456%), from €1,850 to €10,288
- Gross operating margin -€7,879
down €7,879 (-2.5%), from €310,974 to €303,095
- Depreciation -€6,728
down €6,728 (-7.8%), from €86,571 to €79,843
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 | €424,455 | €447,689 | +€23,233 | +5.5% |
| Fixed assets | 21/28 | €253,849 | €274,057 | +€20,208 | +8.0% |
| Intangible fixed assets | 21 | - | €435 | +€435 | |
| Tangible fixed assets | 22/27 | €253,105 | €272,949 | +€19,844 | +7.8% |
| Plant, machinery and equipment | 23 | €203,415 | €219,430 | +€16,016 | +7.9% |
| Furniture and vehicles | 24 | €49,691 | €53,519 | +€3,828 | +7.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €744 | €674 | -€70 | -9.4% |
| Current assets | 29/58 | €170,606 | €173,631 | +€3,025 | +1.8% |
| Stocks and contracts in progress | 3 | €11,854 | €16,317 | +€4,463 | +37.6% |
| Stocks | 30/36 | €11,854 | €16,317 | +€4,463 | +37.6% |
| Amounts receivable within one year | 40/41 | €112,519 | €105,404 | -€7,115 | -6.3% |
| Trade receivables | 40 | €67,436 | €96,746 | +€29,310 | +43.5% |
| Other amounts receivable | 41 | €45,083 | €8,658 | -€36,425 | -80.8% |
| Cash at bank and in hand | 54/58 | €37,454 | €42,553 | +€5,099 | +13.6% |
| Deferred charges and accrued income | 490/1 | €8,780 | €9,357 | +€578 | +6.6% |
| Total equity and liabilities | 10/49 | €424,455 | €447,689 | +€23,233 | +5.5% |
| Equity | 10/15 | -€177,195 | -€164,518 | +€12,677 | +7.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€227,195 | -€214,518 | +€12,677 | +5.6% |
| Amounts payable | 17/49 | €601,650 | €612,207 | +€10,557 | +1.8% |
| Amounts payable after more than one year | 17 | €15,749 | €72,473 | +€56,724 | +360% |
| Financial debts | 170/4 | €15,749 | €72,473 | +€56,724 | +360% |
| Amounts payable within one year | 42/48 | €403,762 | €315,843 | -€87,919 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €15,625 | €40,099 | +€24,474 | +157% |
| Trade debts | 44 | €67,103 | €124,985 | +€57,882 | +86.3% |
| Suppliers | 440/4 | €67,103 | €124,985 | +€57,882 | +86.3% |
| Taxes, remuneration and social security | 45 | €19,325 | €47,721 | +€28,396 | +147% |
| Taxes | 450/3 | €1,475 | €12,145 | +€10,670 | +723% |
| Remuneration and social security | 454/9 | €17,850 | €35,576 | +€17,726 | +99.3% |
| Other amounts payable | 47/48 | €301,708 | €103,038 | -€198,670 | -65.8% |
| Accrued charges and deferred income | 492/3 | €182,140 | €223,891 | +€41,751 | +22.9% |
| Remuneration, social security and pensions | 62 | €144,893 | €183,765 | +€38,872 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,571 | €79,843 | -€6,728 | -7.8% |
| Other operating charges | 640/8 | €1,850 | €10,288 | +€8,438 | +456% |
| Gross operating margin | 9900 | €310,974 | €303,095 | -€7,879 | -2.5% |
| Operating profit (loss) | 9901 | €77,660 | €29,200 | -€48,460 | -62.4% |
| Financial income | 75/76B | €219 | €48 | -€171 | -78.2% |
| Recurring financial income | 75 | €219 | €48 | -€171 | -78.2% |
| Financial charges | 65/66B | €17,644 | €16,571 | -€1,072 | -6.1% |
| Recurring financial charges | 65 | €17,644 | €16,571 | -€1,072 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €60,235 | €12,677 | -€47,559 | -79.0% |
| Profit (loss) for the period | 9904 | €60,235 | €12,677 | -€47,559 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,235 | €12,677 | -€47,559 | -79.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.