ROOMAKKER: 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.
ROOMAKKER
Largest movements
- Current investments +€190,050
new in 2025: €190,050
- Cash -€57,582
down €57,582 (-44.0%), from €130,747 to €73,165
mainly Current investments (-€190,050) and Tax, wage and social debts (-€9,470)
- Tangible fixed assets -€51,868
down €51,868 (-7.7%), from €669,544 to €617,676
of which Land and buildings: -€55,201
- Receivables within one year -€11,233
down €11,233 (-84.8%), from €13,243 to €2,011
of which Other amounts receivable: -€11,233
- Reserves +€67,343
up €67,343 (+9.6%), from €703,436 to €770,779
of which Distributable reserves: +€67,343
- Trade debts +€18,248
up €18,248 (+886%), from €2,059 to €20,307
- Tax, wage and social debts -€9,470
down €9,470 (-100%), from €9,470 to €0
- Gross operating margin -€7,158
down €7,158 (-4.5%), from €157,888 to €150,730
- Depreciation -€2,836
down €2,836 (-4.8%), from €58,693 to €55,858
- Financial charges -€2,149
down €2,149 (-53.7%), from €4,000 to €1,851
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 | €813,802 | €886,281 | +€72,479 | +8.9% |
| Fixed assets | 21/28 | €669,544 | €617,676 | -€51,868 | -7.7% |
| Tangible fixed assets | 22/27 | €669,544 | €617,676 | -€51,868 | -7.7% |
| Land and buildings | 22 | €669,544 | €614,342 | -€55,201 | -8.2% |
| Plant, machinery and equipment | 23 | €0 | €3,333 | +€3,333 | |
| Current assets | 29/58 | €144,258 | €268,605 | +€124,347 | +86.2% |
| Amounts receivable within one year | 40/41 | €13,243 | €2,011 | -€11,233 | -84.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,243 | €2,011 | -€11,233 | -84.8% |
| Current investments | 50/53 | - | €190,050 | +€190,050 | |
| Cash at bank and in hand | 54/58 | €130,747 | €73,165 | -€57,582 | -44.0% |
| Deferred charges and accrued income | 490/1 | €268 | €3,379 | +€3,112 | +1,163% |
| Total equity and liabilities | 10/49 | €813,802 | €886,281 | +€72,479 | +8.9% |
| Equity | 10/15 | €758,436 | €820,779 | +€62,343 | +8.2% |
| Contributions | 10/11 | €55,000 | €50,000 | -€5,000 | -9.1% |
| Reserves | 13 | €703,436 | €770,779 | +€67,343 | +9.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €703,436 | €770,779 | +€67,343 | +9.6% |
| Amounts payable | 17/49 | €55,366 | €65,502 | +€10,135 | +18.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €52,667 | €61,549 | +€8,881 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €7,487 | €7,522 | +€35 | +0.5% |
| Trade debts | 44 | €2,059 | €20,307 | +€18,248 | +886% |
| Suppliers | 440/4 | €2,059 | €20,307 | +€18,248 | +886% |
| Taxes, remuneration and social security | 45 | €9,470 | €0 | -€9,470 | -100% |
| Taxes | 450/3 | €9,470 | €0 | -€9,470 | -100% |
| Other amounts payable | 47/48 | €33,652 | €33,720 | +€68 | +0.2% |
| Accrued charges and deferred income | 492/3 | €2,699 | €3,953 | +€1,254 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,693 | €55,858 | -€2,836 | -4.8% |
| Other operating charges | 640/8 | €3,923 | €4,406 | +€483 | +12.3% |
| Gross operating margin | 9900 | €157,888 | €150,730 | -€7,158 | -4.5% |
| Operating profit (loss) | 9901 | €95,271 | €90,466 | -€4,806 | -5.0% |
| Financial income | 75/76B | €961 | €1,291 | +€330 | +34.3% |
| Recurring financial income | 75 | €961 | €1,291 | +€330 | +34.3% |
| Financial charges | 65/66B | €4,000 | €1,851 | -€2,149 | -53.7% |
| Recurring financial charges | 65 | €4,000 | €1,851 | -€2,149 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €92,233 | €89,905 | -€2,327 | -2.5% |
| Income taxes | 67/77 | €28,508 | €27,562 | -€946 | -3.3% |
| Profit (loss) for the period | 9904 | €63,725 | €62,343 | -€1,381 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,725 | €62,343 | -€1,381 | -2.2% |
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 20 October 2026 via checked.be.