ROOP Sahi: 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.
ROOP Sahi
Largest movements
- Receivables within one year +€12,581
up €12,581 (+359%), from €3,506 to €16,087
- Tangible fixed assets -€9,138
down €9,138 (-44.6%), from €20,511 to €11,373
of which Furniture and vehicles: -€9,108
- Stocks and contracts +€5,597
up €5,597 (+21.6%), from €25,966 to €31,563
- Cash -€1,760
down €1,760 (-5.3%), from €33,176 to €31,416
mainly Receivables within one year (-€12,581) and Debts after one year (-€9,330)
- Deferred charges and accrued income -€1,598
no longer reported in 2025 (was €1,598)
- Reserves +€10,630
new in 2025: €10,630
- Debts after one year -€9,330
down €9,330 (-80.3%), from €11,614 to €2,283
- Trade debts +€4,098
up €4,098 (+41.5%), from €9,879 to €13,977
- Other debts -€2,752
no longer reported in 2025 (was €2,752)
- Gross operating margin +€9,003
up €9,003 (+40.4%), from €22,291 to €31,294
- Taxes +€3,264
up €3,264 (+330%), from €988 to €4,252
- Other operating charges -€558
down €558 (-42.3%), from €1,318 to €761
- Depreciation -€401
down €401 (-3.7%), from €10,927 to €10,527
- Financial charges -€387
down €387 (-7.0%), from €5,512 to €5,125
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 | €87,794 | €92,087 | +€4,293 | +4.9% |
| Formation expenses | 20 | €52 | - | -€52 | |
| Fixed assets | 21/28 | €23,496 | €13,022 | -€10,474 | -44.6% |
| Intangible fixed assets | 21 | €2,985 | €1,649 | -€1,336 | -44.8% |
| Tangible fixed assets | 22/27 | €20,511 | €11,373 | -€9,138 | -44.6% |
| Plant, machinery and equipment | 23 | €30 | - | -€30 | |
| Furniture and vehicles | 24 | €20,481 | €11,373 | -€9,108 | -44.5% |
| Current assets | 29/58 | €64,246 | €79,066 | +€14,820 | +23.1% |
| Stocks and contracts in progress | 3 | €25,966 | €31,563 | +€5,597 | +21.6% |
| Stocks | 30/36 | €25,966 | €31,563 | +€5,597 | +21.6% |
| Amounts receivable within one year | 40/41 | €3,506 | €16,087 | +€12,581 | +359% |
| Other amounts receivable | 41 | €3,506 | €16,087 | +€12,581 | +359% |
| Cash at bank and in hand | 54/58 | €33,176 | €31,416 | -€1,760 | -5.3% |
| Deferred charges and accrued income | 490/1 | €1,598 | - | -€1,598 | |
| Total equity and liabilities | 10/49 | €87,794 | €92,087 | +€4,293 | +4.9% |
| Equity | 10/15 | €48,078 | €58,707 | +€10,630 | +22.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €10,630 | +€10,630 | |
| Distributable reserves | 133 | - | €10,630 | +€10,630 | |
| Profit (loss) carried forward | 14 | €38,078 | €38,078 | = | 0.0% |
| Amounts payable | 17/49 | €39,716 | €33,380 | -€6,336 | -16.0% |
| Amounts payable after more than one year | 17 | €11,614 | €2,283 | -€9,330 | -80.3% |
| Financial debts | 170/4 | €11,614 | €2,283 | -€9,330 | -80.3% |
| Amounts payable within one year | 42/48 | €26,633 | €29,077 | +€2,444 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €8,596 | €9,038 | +€442 | +5.1% |
| Trade debts | 44 | €9,879 | €13,977 | +€4,098 | +41.5% |
| Suppliers | 440/4 | €9,879 | €13,977 | +€4,098 | +41.5% |
| Taxes, remuneration and social security | 45 | €5,406 | €6,062 | +€655 | +12.1% |
| Taxes | 450/3 | €5,406 | €6,062 | +€655 | +12.1% |
| Other amounts payable | 47/48 | €2,752 | - | -€2,752 | |
| Accrued charges and deferred income | 492/3 | €1,470 | €2,020 | +€550 | +37.4% |
| Non-recurring operating income | 76A | €1,997 | - | -€1,997 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,927 | €10,527 | -€401 | -3.7% |
| Other operating charges | 640/8 | €1,318 | €761 | -€558 | -42.3% |
| Gross operating margin | 9900 | €22,291 | €31,294 | +€9,003 | +40.4% |
| Operating profit (loss) | 9901 | €10,045 | €20,007 | +€9,962 | +99.2% |
| Financial charges | 65/66B | €5,512 | €5,125 | -€387 | -7.0% |
| Recurring financial charges | 65 | €5,512 | €5,125 | -€387 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €4,532 | €14,882 | +€10,349 | +228% |
| Income taxes | 67/77 | €988 | €4,252 | +€3,264 | +330% |
| Profit (loss) for the period | 9904 | €3,544 | €10,630 | +€7,085 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €3,544 | €10,630 | +€7,085 | +200% |
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 17 October 2026 via checked.be.