ROOFTOPS: 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.
ROOFTOPS
Largest movements
- Tangible fixed assets +€36,583
up €36,583 (+217.4%), from €16,827 to €53,409
of which Furniture and vehicles: +€37,276
- Stocks and contracts +€7,842
up €7,842 (+128.1%), from €6,123 to €13,965
- Receivables within one year +€6,555
up €6,555 (+23.6%), from €27,734 to €34,289
of which Other amounts receivable: +€8,994
- Deferred charges and accrued income -€2,661
down €2,661 (-86.8%), from €3,067 to €406
- Cash -€1,638
down €1,638 (-34.4%), from €4,767 to €3,129
mainly Investment in fixed assets (net) (-€52,680) and Stocks and contracts (-€7,842)
- Debts after one year +€35,750
new in 2025: €35,750
- Current portion of long-term debt +€9,992
new in 2025: €9,992
- Reserves +€2,211
up €2,211 (+5.4%), from €40,711 to €42,922
- Tax, wage and social debts -€2,183
down €2,183 (-47.6%), from €4,590 to €2,407
- Trade debts +€1,326
new in 2025: €1,326
- Gross operating margin -€16,875
down €16,875 (-41.8%), from €40,350 to €23,474
- Depreciation +€7,373
up €7,373 (+84.5%), from €8,725 to €16,097
- Taxes -€7,258
down €7,258 (-75.7%), from €9,591 to €2,333
- Financial charges +€891
up €891 (+191.7%), from €464 to €1,355
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 | €58,517 | €105,197 | +€46,680 | +79.8% |
| Fixed assets | 21/28 | €16,827 | €53,409 | +€36,583 | +217.4% |
| Tangible fixed assets | 22/27 | €16,827 | €53,409 | +€36,583 | +217.4% |
| Plant, machinery and equipment | 23 | €2,951 | €2,258 | -€693 | -23.5% |
| Furniture and vehicles | 24 | €13,875 | €51,151 | +€37,276 | +268.6% |
| Current assets | 29/58 | €41,691 | €51,788 | +€10,097 | +24.2% |
| Stocks and contracts in progress | 3 | €6,123 | €13,965 | +€7,842 | +128.1% |
| Stocks | 30/36 | €6,123 | €13,965 | +€7,842 | +128.1% |
| Amounts receivable within one year | 40/41 | €27,734 | €34,289 | +€6,555 | +23.6% |
| Trade receivables | 40 | €22,725 | €20,285 | -€2,440 | -10.7% |
| Other amounts receivable | 41 | €5,009 | €14,004 | +€8,994 | +179.6% |
| Cash at bank and in hand | 54/58 | €4,767 | €3,129 | -€1,638 | -34.4% |
| Deferred charges and accrued income | 490/1 | €3,067 | €406 | -€2,661 | -86.8% |
| Total equity and liabilities | 10/49 | €58,517 | €105,197 | +€46,680 | +79.8% |
| Equity | 10/15 | €53,511 | €55,722 | +€2,211 | +4.1% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €40,711 | €42,922 | +€2,211 | +5.4% |
| Distributable reserves | 133 | €40,711 | €42,922 | +€2,211 | +5.4% |
| Amounts payable | 17/49 | €5,006 | €49,475 | +€44,469 | +888.3% |
| Amounts payable after more than one year | 17 | - | €35,750 | +€35,750 | |
| Financial debts | 170/4 | - | €35,750 | +€35,750 | |
| Amounts payable within one year | 42/48 | €5,006 | €13,725 | +€8,719 | +174.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,992 | +€9,992 | |
| Trade debts | 44 | - | €1,326 | +€1,326 | |
| Suppliers | 440/4 | - | €1,326 | +€1,326 | |
| Taxes, remuneration and social security | 45 | €4,590 | €2,407 | -€2,183 | -47.6% |
| Taxes | 450/3 | €4,590 | €2,407 | -€2,183 | -47.6% |
| Other amounts payable | 47/48 | €416 | - | -€416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,725 | €16,097 | +€7,373 | +84.5% |
| Other operating charges | 640/8 | €2,042 | €1,966 | -€76 | -3.7% |
| Gross operating margin | 9900 | €40,350 | €23,474 | -€16,875 | -41.8% |
| Operating profit (loss) | 9901 | €29,583 | €5,411 | -€24,172 | -81.7% |
| Financial income | 75/76B | €319 | €487 | +€169 | +53.0% |
| Recurring financial income | 75 | €319 | €487 | +€169 | +53.0% |
| Financial charges | 65/66B | €464 | €1,355 | +€891 | +191.7% |
| Recurring financial charges | 65 | €464 | €1,355 | +€891 | +191.7% |
| Profit (loss) for the period before taxes | 9903 | €29,437 | €4,543 | -€24,894 | -84.6% |
| Income taxes | 67/77 | €9,591 | €2,333 | -€7,258 | -75.7% |
| Profit (loss) for the period | 9904 | €19,847 | €2,211 | -€17,636 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,847 | €2,211 | -€17,636 | -88.9% |
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 3 October 2026 via checked.be.