Roonen Bergh: 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.
Roonen Bergh
Largest movements
- Tangible fixed assets +€97,751
up €97,751 (+99.3%), from €98,448 to €196,198
of which Land and buildings: +€99,704
- Stocks and contracts +€13,896
up €13,896 (+13.8%), from €100,477 to €114,373
- Receivables within one year +€12,530
up €12,530 (+172%), from €7,281 to €19,811
of which Trade receivables: +€8,901
- Other debts +€106,297
up €106,297 (+81.8%), from €130,002 to €236,299
- Short-term financial debts +€20,000
up €20,000 (+400%), from €5,000 to €25,000
- Current portion of long-term debt -€8,097
down €8,097 (-74.4%), from €10,882 to €2,785
- Trade debts +€7,222
up €7,222 (+24.4%), from €29,646 to €36,868
- Tax, wage and social debts +€3,702
up €3,702 (+101%), from €3,670 to €7,372
of which Remuneration and social security: +€2,000
- Gross operating margin -€12,977
down €12,977 (-29.5%), from €43,964 to €30,988
- Staff costs -€7,463
down €7,463 (-70.4%), from €10,595 to €3,132
- Depreciation -€4,143
down €4,143 (-18.7%), from €22,190 to €18,048
- Financial charges +€2,070
up €2,070 (+68.5%), from €3,023 to €5,094
- Other operating charges +€1,635
up €1,635 (+71.7%), from €2,279 to €3,914
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 | €212,976 | €341,366 | +€128,390 | +60.3% |
| Fixed assets | 21/28 | €98,448 | €196,698 | +€98,251 | +99.8% |
| Tangible fixed assets | 22/27 | €98,448 | €196,198 | +€97,751 | +99.3% |
| Land and buildings | 22 | €62,728 | €162,432 | +€99,704 | +159% |
| Plant, machinery and equipment | 23 | €35,425 | €21,832 | -€13,593 | -38.4% |
| Furniture and vehicles | 24 | €295 | €11,934 | +€11,640 | +3,950% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €114,528 | €144,667 | +€30,139 | +26.3% |
| Stocks and contracts in progress | 3 | €100,477 | €114,373 | +€13,896 | +13.8% |
| Stocks | 30/36 | €100,477 | €114,373 | +€13,896 | +13.8% |
| Amounts receivable within one year | 40/41 | €7,281 | €19,811 | +€12,530 | +172% |
| Trade receivables | 40 | €6,719 | €15,620 | +€8,901 | +132% |
| Other amounts receivable | 41 | €562 | €4,191 | +€3,628 | +645% |
| Cash at bank and in hand | 54/58 | €4,892 | €7,827 | +€2,936 | +60.0% |
| Deferred charges and accrued income | 490/1 | €1,878 | €2,656 | +€778 | +41.4% |
| Total equity and liabilities | 10/49 | €212,976 | €341,366 | +€128,390 | +60.3% |
| Equity | 10/15 | €30,990 | €31,899 | +€908 | +2.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,990 | €21,899 | +€908 | +4.3% |
| Distributable reserves | 133 | €20,990 | €21,899 | +€908 | +4.3% |
| Amounts payable | 17/49 | €181,985 | €309,467 | +€127,482 | +70.1% |
| Amounts payable after more than one year | 17 | €2,785 | - | -€2,785 | |
| Financial debts | 170/4 | €2,785 | - | -€2,785 | |
| Amounts payable within one year | 42/48 | €179,200 | €308,325 | +€129,125 | +72.1% |
| Current portion of amounts payable after more than one year | 42 | €10,882 | €2,785 | -€8,097 | -74.4% |
| Financial debts | 43 | €5,000 | €25,000 | +€20,000 | +400% |
| Credit institutions | 430/8 | €5,000 | €25,000 | +€20,000 | +400% |
| Trade debts | 44 | €29,646 | €36,868 | +€7,222 | +24.4% |
| Suppliers | 440/4 | €29,646 | €36,868 | +€7,222 | +24.4% |
| Taxes, remuneration and social security | 45 | €3,670 | €7,372 | +€3,702 | +101% |
| Taxes | 450/3 | €1,170 | €2,872 | +€1,702 | +146% |
| Remuneration and social security | 454/9 | €2,500 | €4,500 | +€2,000 | +80.0% |
| Other amounts payable | 47/48 | €130,002 | €236,299 | +€106,297 | +81.8% |
| Accrued charges and deferred income | 492/3 | - | €1,142 | +€1,142 | |
| Non-recurring operating income | 76A | €13,024 | - | -€13,024 | |
| Remuneration, social security and pensions | 62 | €10,595 | €3,132 | -€7,463 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,190 | €18,048 | -€4,143 | -18.7% |
| Other operating charges | 640/8 | €2,279 | €3,914 | +€1,635 | +71.7% |
| Gross operating margin | 9900 | €43,964 | €30,988 | -€12,977 | -29.5% |
| Operating profit (loss) | 9901 | €8,900 | €5,894 | -€3,006 | -33.8% |
| Financial income | 75/76B | €52 | €108 | +€55 | +106% |
| Recurring financial income | 75 | €52 | €108 | +€55 | +106% |
| Financial charges | 65/66B | €3,023 | €5,094 | +€2,070 | +68.5% |
| Recurring financial charges | 65 | €3,023 | €5,094 | +€2,070 | +68.5% |
| Profit (loss) for the period before taxes | 9903 | €5,929 | €908 | -€5,021 | -84.7% |
| Income taxes | 67/77 | €554 | €0 | -€554 | -100% |
| Profit (loss) for the period | 9904 | €5,375 | €908 | -€4,467 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,375 | €908 | -€4,467 | -83.1% |
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 13 October 2026 via checked.be.