ROOFWORKX: 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.
ROOFWORKX
Largest movements
- Receivables within one year +€193,674
up €193,674 (+21.4%), from €905,899 to €1.1m
of which Trade receivables: +€211,187
- Tangible fixed assets -€36,187
down €36,187 (-17.6%), from €205,512 to €169,325
of which Leasing and similar rights: -€42,898
- Cash +€27,075
up €27,075 (+34.2%), from €79,145 to €106,220
mainly Trade debts (+€298,377) and Net result for the year (+€167,250)
- Trade debts +€298,377
up €298,377 (+127.4%), from €234,189 to €532,566
- Short-term financial debts -€131,606
down €131,606 (-100.0%), from €131,606 to €0
- Reserves +€127,250
up €127,250 (+31.0%), from €410,770 to €538,020
of which Distributable reserves: +€127,250
- Debts after one year -€44,160
down €44,160 (-23.9%), from €184,824 to €140,663
- Other debts -€40,698
down €40,698 (-38.5%), from €105,662 to €64,964
- Gross operating margin +€124,254
up €124,254 (+13.0%), from €953,779 to €1.1m
- Staff costs +€92,290
up €92,290 (+15.0%), from €616,553 to €708,842
- Write-downs +€48,643
up €48,643, from €0 to €48,643
- Taxes -€21,937
down €21,937 (-32.1%), from €68,307 to €46,370
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 | €1,254,823 | €1,439,592 | +€184,769 | +14.7% |
| Fixed assets | 21/28 | €206,424 | €169,767 | -€36,657 | -17.8% |
| Tangible fixed assets | 22/27 | €205,512 | €169,325 | -€36,187 | -17.6% |
| Plant, machinery and equipment | 23 | €36,953 | €33,769 | -€3,184 | -8.6% |
| Furniture and vehicles | 24 | €11,165 | €21,061 | +€9,896 | +88.6% |
| Leasing and similar rights | 25 | €157,393 | €114,495 | -€42,898 | -27.3% |
| Financial fixed assets | 28 | €912 | €442 | -€470 | -51.5% |
| Current assets | 29/58 | €1,048,399 | €1,269,825 | +€221,426 | +21.1% |
| Stocks and contracts in progress | 3 | €61,534 | €61,711 | +€177 | +0.3% |
| Stocks | 30/36 | €61,534 | €61,711 | +€177 | +0.3% |
| Amounts receivable within one year | 40/41 | €905,899 | €1,099,573 | +€193,674 | +21.4% |
| Trade receivables | 40 | €812,306 | €1,023,493 | +€211,187 | +26.0% |
| Other amounts receivable | 41 | €93,593 | €76,080 | -€17,512 | -18.7% |
| Cash at bank and in hand | 54/58 | €79,145 | €106,220 | +€27,075 | +34.2% |
| Deferred charges and accrued income | 490/1 | €1,821 | €2,320 | +€499 | +27.4% |
| Total equity and liabilities | 10/49 | €1,254,823 | €1,439,592 | +€184,769 | +14.7% |
| Equity | 10/15 | €472,770 | €600,020 | +€127,250 | +26.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €410,770 | €538,020 | +€127,250 | +31.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €404,570 | €531,820 | +€127,250 | +31.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €782,053 | €839,572 | +€57,519 | +7.4% |
| Amounts payable after more than one year | 17 | €184,824 | €140,663 | -€44,160 | -23.9% |
| Financial debts | 170/4 | €184,824 | €140,663 | -€44,160 | -23.9% |
| Amounts payable within one year | 42/48 | €597,229 | €698,908 | +€101,679 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €43,482 | €44,160 | +€678 | +1.6% |
| Financial debts | 43 | €131,606 | €0 | -€131,606 | -100.0% |
| Credit institutions | 430/8 | €131,606 | €0 | -€131,606 | -100.0% |
| Trade debts | 44 | €234,189 | €532,566 | +€298,377 | +127.4% |
| Suppliers | 440/4 | €234,189 | €532,566 | +€298,377 | +127.4% |
| Taxes, remuneration and social security | 45 | €82,289 | €57,218 | -€25,072 | -30.5% |
| Taxes | 450/3 | €53,967 | €26,407 | -€27,560 | -51.1% |
| Remuneration and social security | 454/9 | €28,323 | €30,811 | +€2,488 | +8.8% |
| Other amounts payable | 47/48 | €105,662 | €64,964 | -€40,698 | -38.5% |
| Non-recurring operating income | 76A | €35,386 | €5,439 | -€29,947 | -84.6% |
| Remuneration, social security and pensions | 62 | €616,553 | €708,842 | +€92,290 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,196 | €58,515 | +€319 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €48,643 | +€48,643 | |
| Other operating charges | 640/8 | €7,080 | €6,185 | -€895 | -12.6% |
| Non-recurring operating charges | 66A | - | €17,199 | +€17,199 | |
| Gross operating margin | 9900 | €953,779 | €1,078,033 | +€124,254 | +13.0% |
| Operating profit (loss) | 9901 | €271,951 | €238,649 | -€33,302 | -12.2% |
| Financial income | 75/76B | €1,997 | €5,231 | +€3,234 | +162.0% |
| Recurring financial income | 75 | €1,997 | €5,231 | +€3,234 | +162.0% |
| Financial charges | 65/66B | €31,572 | €30,260 | -€1,312 | -4.2% |
| Recurring financial charges | 65 | €29,072 | €30,260 | +€1,188 | +4.1% |
| Non-recurring financial charges | 66B | €2,500 | €0 | -€2,500 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €242,376 | €213,620 | -€28,756 | -11.9% |
| Income taxes | 67/77 | €68,307 | €46,370 | -€21,937 | -32.1% |
| Profit (loss) for the period | 9904 | €174,069 | €167,250 | -€6,819 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €174,069 | €167,250 | -€6,819 | -3.9% |
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.