ROOLED: 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.
ROOLED
Largest movements
- Cash +€13,477
up €13,477 (+55.8%), from €24,170 to €37,647
mainly Net result for the year (+€21,337) and Tax, wage and social debts (+€4,071)
- Receivables within one year +€5,485
up €5,485 (+44.5%), from €12,330 to €17,815
of which Trade receivables: +€4,659
- Stocks and contracts +€1,794
new in 2025: €1,794
- Financial fixed assets +€1,713
up €1,713 (+761%), from €225 to €1,938
- Tangible fixed assets +€1,260
up €1,260 (+148%), from €853 to €2,113
of which Furniture and vehicles: +€1,463
- Reserves +€21,337
up €21,337 (+80.3%), from €26,560 to €47,897
- Tax, wage and social debts +€4,071
up €4,071 (+44.1%), from €9,231 to €13,302
of which Taxes: +€4,096
- Short-term financial debts -€2,510
down €2,510 (-84.2%), from €2,981 to €471
- Gross operating margin -€9,159
down €9,159 (-22.4%), from €40,980 to €31,821
- Taxes -€2,118
down €2,118 (-18.1%), from €11,672 to €9,554
- Depreciation -€2,029
down €2,029 (-75.5%), from €2,687 to €659
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 | €43,034 | €65,872 | +€22,838 | +53.1% |
| Fixed assets | 21/28 | €1,078 | €4,051 | +€2,973 | +276% |
| Tangible fixed assets | 22/27 | €853 | €2,113 | +€1,260 | +148% |
| Plant, machinery and equipment | 23 | €853 | €650 | -€203 | -23.8% |
| Furniture and vehicles | 24 | - | €1,463 | +€1,463 | |
| Financial fixed assets | 28 | €225 | €1,938 | +€1,713 | +761% |
| Current assets | 29/58 | €41,957 | €61,821 | +€19,865 | +47.3% |
| Stocks and contracts in progress | 3 | - | €1,794 | +€1,794 | |
| Stocks | 30/36 | - | €1,794 | +€1,794 | |
| Amounts receivable within one year | 40/41 | €12,330 | €17,815 | +€5,485 | +44.5% |
| Trade receivables | 40 | €12,100 | €16,759 | +€4,659 | +38.5% |
| Other amounts receivable | 41 | €230 | €1,057 | +€826 | +359% |
| Cash at bank and in hand | 54/58 | €24,170 | €37,647 | +€13,477 | +55.8% |
| Deferred charges and accrued income | 490/1 | €5,456 | €4,565 | -€891 | -16.3% |
| Total equity and liabilities | 10/49 | €43,034 | €65,872 | +€22,838 | +53.1% |
| Equity | 10/15 | €30,060 | €51,397 | +€21,337 | +71.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €26,560 | €47,897 | +€21,337 | +80.3% |
| Distributable reserves | 133 | €26,560 | €47,897 | +€21,337 | +80.3% |
| Amounts payable | 17/49 | €12,974 | €14,475 | +€1,501 | +11.6% |
| Amounts payable within one year | 42/48 | €12,974 | €14,475 | +€1,501 | +11.6% |
| Financial debts | 43 | €2,981 | €471 | -€2,510 | -84.2% |
| Credit institutions | 430/8 | €2,981 | €471 | -€2,510 | -84.2% |
| Trade debts | 44 | €724 | €702 | -€21 | -2.9% |
| Suppliers | 440/4 | €724 | €702 | -€21 | -2.9% |
| Taxes, remuneration and social security | 45 | €9,231 | €13,302 | +€4,071 | +44.1% |
| Taxes | 450/3 | €9,206 | €13,302 | +€4,096 | +44.5% |
| Remuneration and social security | 454/9 | €25 | €0 | -€25 | -100% |
| Other amounts payable | 47/48 | €39 | €0 | -€39 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,687 | €659 | -€2,029 | -75.5% |
| Other operating charges | 640/8 | €28 | €208 | +€180 | +641% |
| Gross operating margin | 9900 | €40,980 | €31,821 | -€9,159 | -22.4% |
| Operating profit (loss) | 9901 | €38,265 | €30,954 | -€7,310 | -19.1% |
| Financial income | 75/76B | €6 | €38 | +€32 | +506% |
| Recurring financial income | 75 | €6 | €38 | +€32 | +506% |
| Financial charges | 65/66B | €39 | €102 | +€63 | +161% |
| Recurring financial charges | 65 | €39 | €102 | +€63 | +161% |
| Profit (loss) for the period before taxes | 9903 | €38,232 | €30,891 | -€7,341 | -19.2% |
| Income taxes | 67/77 | €11,672 | €9,554 | -€2,118 | -18.1% |
| Profit (loss) for the period | 9904 | €26,560 | €21,337 | -€5,224 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,560 | €21,337 | -€5,224 | -19.7% |
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 18 October 2026 via checked.be.