ROOMS: 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.
ROOMS
Largest movements
- Tangible fixed assets +€10,276
up €10,276 (+25.3%), from €40,692 to €50,968
of which Furniture and vehicles: +€18,345
- Receivables within one year +€6,855
up €6,855 (+51.3%), from €13,360 to €20,214
of which Other amounts receivable: +€3,789
- Stocks and contracts -€3,334
down €3,334 (-41.3%), from €8,068 to €4,734
- Reserves +€26,429
up €26,429 (+163.1%), from €16,200 to €42,629
- Trade debts -€15,777
down €15,777 (-39.9%), from €39,554 to €23,776
- Other debts +€5,804
up €5,804 (+15.9%), from €36,407 to €42,210
- Tax, wage and social debts -€5,552
down €5,552 (-29.1%), from €19,096 to €13,544
of which Taxes: -€3,625
- Gross operating margin -€54,818
down €54,818 (-22.0%), from €248,762 to €193,944
- Staff costs -€10,410
down €10,410 (-7.0%), from €149,407 to €138,997
- Taxes -€7,155
down €7,155 (-42.6%), from €16,785 to €9,630
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 | €129,856 | €142,154 | +€12,298 | +9.5% |
| Fixed assets | 21/28 | €41,312 | €51,588 | +€10,276 | +24.9% |
| Tangible fixed assets | 22/27 | €40,692 | €50,968 | +€10,276 | +25.3% |
| Plant, machinery and equipment | 23 | €14,721 | €9,456 | -€5,265 | -35.8% |
| Furniture and vehicles | 24 | €20,348 | €38,692 | +€18,345 | +90.2% |
| Other tangible fixed assets | 26 | €5,623 | €2,820 | -€2,803 | -49.9% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €88,544 | €90,566 | +€2,022 | +2.3% |
| Stocks and contracts in progress | 3 | €8,068 | €4,734 | -€3,334 | -41.3% |
| Stocks | 30/36 | €8,068 | €4,734 | -€3,334 | -41.3% |
| Amounts receivable within one year | 40/41 | €13,360 | €20,214 | +€6,855 | +51.3% |
| Trade receivables | 40 | €3,988 | €7,054 | +€3,066 | +76.9% |
| Other amounts receivable | 41 | €9,372 | €13,160 | +€3,789 | +40.4% |
| Cash at bank and in hand | 54/58 | €65,627 | €65,368 | -€259 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,490 | €250 | -€1,240 | -83.2% |
| Total equity and liabilities | 10/49 | €129,856 | €142,154 | +€12,298 | +9.5% |
| Equity | 10/15 | €34,800 | €61,229 | +€26,429 | +75.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,200 | €42,629 | +€26,429 | +163.1% |
| Distributable reserves | 133 | €16,200 | €42,629 | +€26,429 | +163.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,056 | €80,925 | -€14,131 | -14.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €95,056 | €79,531 | -€15,526 | -16.3% |
| Trade debts | 44 | €39,554 | €23,776 | -€15,777 | -39.9% |
| Suppliers | 440/4 | €39,554 | €23,776 | -€15,777 | -39.9% |
| Taxes, remuneration and social security | 45 | €19,096 | €13,544 | -€5,552 | -29.1% |
| Taxes | 450/3 | €3,625 | €0 | -€3,625 | -100.0% |
| Remuneration and social security | 454/9 | €15,471 | €13,544 | -€1,927 | -12.5% |
| Other amounts payable | 47/48 | €36,407 | €42,210 | +€5,804 | +15.9% |
| Accrued charges and deferred income | 492/3 | €0 | €1,394 | +€1,394 | |
| Non-recurring operating income | 76A | €2,715 | €3,000 | +€285 | +10.5% |
| Remuneration, social security and pensions | 62 | €149,407 | €138,997 | -€10,410 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,218 | €11,193 | -€1,025 | -8.4% |
| Other operating charges | 640/8 | €2,094 | €1,745 | -€349 | -16.7% |
| Non-recurring operating charges | 66A | - | €4,785 | +€4,785 | |
| Gross operating margin | 9900 | €248,762 | €193,944 | -€54,818 | -22.0% |
| Operating profit (loss) | 9901 | €85,043 | €37,225 | -€47,819 | -56.2% |
| Financial income | 75/76B | €0 | €134 | +€134 | +148333.3% |
| Recurring financial income | 75 | €0 | €134 | +€134 | +148333.3% |
| Financial charges | 65/66B | €3,706 | €1,299 | -€2,407 | -64.9% |
| Recurring financial charges | 65 | €3,706 | €1,299 | -€2,407 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €81,337 | €36,059 | -€45,279 | -55.7% |
| Income taxes | 67/77 | €16,785 | €9,630 | -€7,155 | -42.6% |
| Profit (loss) for the period | 9904 | €64,553 | €26,429 | -€38,124 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,553 | €26,429 | -€38,124 | -59.1% |
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 5 October 2026 via checked.be.