Rooney: 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.
Rooney
Largest movements
- Cash -€24,351
down €24,351 (-24.5%), from €99,421 to €75,071
mainly Net result for the year (-€31,627) and Other debts (-€5,906)
- Tangible fixed assets -€15,713
down €15,713 (-39.4%), from €39,900 to €24,187
of which Furniture and vehicles: -€14,079
- Profit (loss) carried forward -€31,627
new in 2025: -€31,627
- Other debts -€5,906
down €5,906 (-40.0%), from €14,776 to €8,870
- Tax, wage and social debts -€1,759
down €1,759 (-9.6%), from €18,346 to €16,587
- Gross operating margin -€89,818
down €89,818, from €73,507 to -€16,310
- Taxes -€15,895
down €15,895 (-97.9%), from €16,241 to €346
- Depreciation -€2,462
down €2,462 (-14.5%), from €17,009 to €14,548
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 | €140,808 | €101,235 | -€39,573 | -28.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €39,900 | €24,187 | -€15,713 | -39.4% |
| Tangible fixed assets | 22/27 | €39,900 | €24,187 | -€15,713 | -39.4% |
| Plant, machinery and equipment | 23 | €4,686 | €3,052 | -€1,634 | -34.9% |
| Furniture and vehicles | 24 | €35,214 | €21,135 | -€14,079 | -40.0% |
| Current assets | 29/58 | €100,908 | €77,048 | -€23,860 | -23.6% |
| Amounts receivable within one year | 40/41 | €118 | €395 | +€276 | +233% |
| Trade receivables | 40 | €90 | - | -€90 | |
| Other amounts receivable | 41 | €28 | €395 | +€366 | +1,286% |
| Cash at bank and in hand | 54/58 | €99,421 | €75,071 | -€24,351 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,368 | €1,583 | +€214 | +15.7% |
| Total equity and liabilities | 10/49 | €140,808 | €101,235 | -€39,573 | -28.1% |
| Equity | 10/15 | €106,731 | €75,104 | -€31,627 | -29.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €104,231 | €104,231 | = | 0.0% |
| Distributable reserves | 133 | €104,231 | €104,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€31,627 | -€31,627 | |
| Amounts payable | 17/49 | €34,077 | €26,131 | -€7,946 | -23.3% |
| Amounts payable within one year | 42/48 | €33,122 | €26,131 | -€6,991 | -21.1% |
| Trade debts | 44 | - | €674 | +€674 | |
| Suppliers | 440/4 | - | €674 | +€674 | |
| Taxes, remuneration and social security | 45 | €18,346 | €16,587 | -€1,759 | -9.6% |
| Taxes | 450/3 | €18,346 | €16,587 | -€1,759 | -9.6% |
| Other amounts payable | 47/48 | €14,776 | €8,870 | -€5,906 | -40.0% |
| Accrued charges and deferred income | 492/3 | €955 | - | -€955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,009 | €14,548 | -€2,462 | -14.5% |
| Other operating charges | 640/8 | €893 | €283 | -€610 | -68.3% |
| Gross operating margin | 9900 | €73,507 | -€16,310 | -€89,818 | |
| Operating profit (loss) | 9901 | €55,605 | -€31,141 | -€86,746 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €141 | €140 | -€1 | -0.6% |
| Recurring financial charges | 65 | €141 | €140 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €55,465 | -€31,281 | -€86,746 | |
| Income taxes | 67/77 | €16,241 | €346 | -€15,895 | -97.9% |
| Profit (loss) for the period | 9904 | €39,224 | -€31,627 | -€70,851 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,224 | -€31,627 | -€70,851 |
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.