ROOFTOP MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€110,642
up €110,642 (+190%), from €58,313 to €168,955
of which Other amounts receivable: +€110,642
- Financial fixed assets +€38,731
up €38,731 (+775%), from €5,000 to €43,731
- Cash -€32,230
down €32,230 (-87.3%), from €36,914 to €4,684
mainly Contributions, distributions and other (-€200,000) and Receivables within one year (-€110,642)
- Tangible fixed assets -€10,027
down €10,027 (-1.8%), from €556,260 to €546,234
of which Land and buildings: -€9,333
- Other debts +€200,000
new in 2025: €200,000
- Reserves -€77,330
down €77,330 (-62.3%), from €124,203 to €46,873
- Debts after one year -€25,000
down €25,000 (-5.4%), from €466,667 to €441,666
- Depreciation -€64,380
down €64,380 (-86.5%), from €74,407 to €10,027
- Taxes +€19,382
up €19,382 (+117%), from €16,530 to €35,912
- Gross operating margin +€16,975
up €16,975 (+9.8%), from €172,864 to €189,839
- Financial charges +€4,338
up €4,338 (+30.4%), from €14,266 to €18,605
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 | €657,503 | €764,688 | +€107,185 | +16.3% |
| Fixed assets | 21/28 | €561,260 | €589,964 | +€28,704 | +5.1% |
| Tangible fixed assets | 22/27 | €556,260 | €546,234 | -€10,027 | -1.8% |
| Land and buildings | 22 | €553,344 | €544,011 | -€9,333 | -1.7% |
| Furniture and vehicles | 24 | €2,916 | €2,223 | -€694 | -23.8% |
| Financial fixed assets | 28 | €5,000 | €43,731 | +€38,731 | +775% |
| Current assets | 29/58 | €96,243 | €174,724 | +€78,481 | +81.5% |
| Amounts receivable within one year | 40/41 | €58,313 | €168,955 | +€110,642 | +190% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €46,213 | €156,855 | +€110,642 | +239% |
| Cash at bank and in hand | 54/58 | €36,914 | €4,684 | -€32,230 | -87.3% |
| Deferred charges and accrued income | 490/1 | €1,016 | €1,084 | +€69 | +6.8% |
| Total equity and liabilities | 10/49 | €657,503 | €764,688 | +€107,185 | +16.3% |
| Equity | 10/15 | €125,203 | €47,873 | -€77,330 | -61.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €124,203 | €46,873 | -€77,330 | -62.3% |
| Distributable reserves | 133 | €124,203 | €46,873 | -€77,330 | -62.3% |
| Amounts payable | 17/49 | €532,300 | €716,815 | +€184,515 | +34.7% |
| Amounts payable after more than one year | 17 | €466,667 | €441,666 | -€25,000 | -5.4% |
| Financial debts | 170/4 | €466,667 | €441,666 | -€25,000 | -5.4% |
| Amounts payable within one year | 42/48 | €65,634 | €275,148 | +€209,515 | +319% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €4,282 | €6,548 | +€2,267 | +52.9% |
| Suppliers | 440/4 | €4,282 | €6,548 | +€2,267 | +52.9% |
| Taxes, remuneration and social security | 45 | €36,352 | €43,600 | +€7,248 | +19.9% |
| Taxes | 450/3 | €36,352 | €43,600 | +€7,248 | +19.9% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,407 | €10,027 | -€64,380 | -86.5% |
| Other operating charges | 640/8 | €5,322 | €3,753 | -€1,568 | -29.5% |
| Gross operating margin | 9900 | €172,864 | €189,839 | +€16,975 | +9.8% |
| Operating profit (loss) | 9901 | €93,135 | €176,059 | +€82,924 | +89.0% |
| Financial income | 75/76B | €2,750 | €1,128 | -€1,622 | -59.0% |
| Recurring financial income | 75 | €2,750 | €1,128 | -€1,622 | -59.0% |
| Financial charges | 65/66B | €14,266 | €18,605 | +€4,338 | +30.4% |
| Recurring financial charges | 65 | €14,266 | €18,605 | +€4,338 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €81,619 | €158,582 | +€76,963 | +94.3% |
| Income taxes | 67/77 | €16,530 | €35,912 | +€19,382 | +117% |
| Profit (loss) for the period | 9904 | €65,089 | €122,670 | +€57,581 | +88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,089 | €122,670 | +€57,581 | +88.5% |
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 23 October 2026 via checked.be.