ROOP: 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.
ROOP
Largest movements
- Cash -€5,982
down €5,982 (-49.0%), from €12,205 to €6,223
mainly Net result for the year (-€8,442) and Investment in fixed assets (net) (-€6,589)
- Tangible fixed assets -€2,201
down €2,201 (-6.6%), from €33,382 to €31,181
of which Furniture and vehicles: -€6,844
- Receivables after one year +€1,000
up €1,000 (+5.0%), from €20,000 to €21,000
- Profit (loss) carried forward -€8,442
down €8,442 (-18.0%), from €46,875 to €38,433
- Trade debts +€3,990
new in 2025: €3,990
- Tax, wage and social debts -€3,096
down €3,096 (-46.6%), from €6,649 to €3,553
- Purchases and services +€8,135
up €8,135 (+6.6%), from €123,125 to €131,260
- Turnover +€5,820
up €5,820 (+3.6%), from €160,669 to €166,489
- Gross operating margin -€2,315
down €2,315 (-6.2%), from €37,544 to €35,229
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 | €79,127 | €71,797 | -€7,330 | -9.3% |
| Fixed assets | 21/28 | €33,382 | €31,181 | -€2,201 | -6.6% |
| Tangible fixed assets | 22/27 | €33,382 | €31,181 | -€2,201 | -6.6% |
| Plant, machinery and equipment | 23 | €5,200 | €9,843 | +€4,643 | +89.3% |
| Furniture and vehicles | 24 | €28,182 | €21,338 | -€6,844 | -24.3% |
| Current assets | 29/58 | €45,745 | €40,616 | -€5,129 | -11.2% |
| Amounts receivable after more than one year | 29 | €20,000 | €21,000 | +€1,000 | +5.0% |
| Other amounts receivable | 291 | €20,000 | €21,000 | +€1,000 | +5.0% |
| Stocks and contracts in progress | 3 | €1,168 | €1,535 | +€367 | +31.4% |
| Stocks | 30/36 | €1,168 | €1,535 | +€367 | +31.4% |
| Amounts receivable within one year | 40/41 | €12,372 | €11,858 | -€514 | -4.2% |
| Trade receivables | 40 | €12,372 | €11,858 | -€514 | -4.2% |
| Cash at bank and in hand | 54/58 | €12,205 | €6,223 | -€5,982 | -49.0% |
| Total equity and liabilities | 10/49 | €79,127 | €71,797 | -€7,330 | -9.3% |
| Equity | 10/15 | €67,335 | €58,893 | -€8,442 | -12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,875 | €38,433 | -€8,442 | -18.0% |
| Provisions and deferred taxes | 16 | €5,143 | €5,361 | +€218 | +4.2% |
| Provisions for liabilities and charges | 160/5 | €5,143 | €5,361 | +€218 | +4.2% |
| Pensions and similar obligations | 160 | €5,143 | €5,361 | +€218 | +4.2% |
| Amounts payable | 17/49 | €6,649 | €7,543 | +€894 | +13.4% |
| Amounts payable within one year | 42/48 | €6,649 | €7,543 | +€894 | +13.4% |
| Trade debts | 44 | - | €3,990 | +€3,990 | |
| Suppliers | 440/4 | - | €3,990 | +€3,990 | |
| Taxes, remuneration and social security | 45 | €6,649 | €3,553 | -€3,096 | -46.6% |
| Taxes | 450/3 | €6,649 | €3,553 | -€3,096 | -46.6% |
| Turnover | 70 | €160,669 | €166,489 | +€5,820 | +3.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €123,125 | €131,260 | +€8,135 | +6.6% |
| Remuneration, social security and pensions | 62 | €32,900 | €34,352 | +€1,452 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,454 | €8,790 | +€336 | +4.0% |
| Other operating charges | 640/8 | €1,352 | €1,395 | +€43 | +3.2% |
| Gross operating margin | 9900 | €37,544 | €35,229 | -€2,315 | -6.2% |
| Operating profit (loss) | 9901 | -€5,162 | -€9,308 | -€4,146 | -80.3% |
| Financial income | 75/76B | €1,172 | €1,142 | -€30 | -2.6% |
| Recurring financial income | 75 | €1,172 | €1,142 | -€30 | -2.6% |
| Financial charges | 65/66B | €321 | €276 | -€45 | -14.0% |
| Recurring financial charges | 65 | €321 | €276 | -€45 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,311 | -€8,442 | -€4,131 | -95.8% |
| Income taxes | 67/77 | €186 | - | -€186 | |
| Profit (loss) for the period | 9904 | -€4,497 | -€8,442 | -€3,945 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,497 | -€8,442 | -€3,945 | -87.7% |
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.