ROOS: 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.
ROOS
Largest movements
- Cash +€18,083
up €18,083 (+12.8%), from €140,958 to €159,041
mainly Net result for the year (+€20,354) and Tax, wage and social debts (+€9,620)
- Receivables within one year +€6,968
up €6,968 (+243.4%), from €2,863 to €9,831
of which Other amounts receivable: +€7,363
- Deferred charges and accrued income +€3,846
up €3,846 (+81.7%), from €4,706 to €8,552
- Tangible fixed assets -€3,243
down €3,243 (-77.8%), from €4,170 to €927
- Reserves +€20,542
up €20,542 (+13.0%), from €158,610 to €179,152
of which Distributable reserves: +€18,682
- Tax, wage and social debts +€9,620
up €9,620 (+119.3%), from €8,062 to €17,682
of which Remuneration and social security: +€6,954
- Trade debts -€3,488
down €3,488 (-71.9%), from €4,850 to €1,362
- Financial income -€1,545
down €1,545 (-81.1%), from €1,905 to €360
- Depreciation -€1,348
down €1,348 (-24.2%), from €5,560 to €4,212
- Financial charges -€1,056
down €1,056 (-87.3%), from €1,210 to €154
- Other operating charges +€410
up €410 (+119.2%), from €344 to €754
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 | €191,532 | €217,185 | +€25,653 | +13.4% |
| Fixed assets | 21/28 | €4,170 | €927 | -€3,243 | -77.8% |
| Tangible fixed assets | 22/27 | €4,170 | €927 | -€3,243 | -77.8% |
| Furniture and vehicles | 24 | €4,170 | €927 | -€3,243 | -77.8% |
| Current assets | 29/58 | €187,362 | €216,259 | +€28,897 | +15.4% |
| Amounts receivable within one year | 40/41 | €2,863 | €9,831 | +€6,968 | +243.4% |
| Trade receivables | 40 | €395 | €0 | -€395 | -100.0% |
| Other amounts receivable | 41 | €2,468 | €9,831 | +€7,363 | +298.3% |
| Current investments | 50/53 | €38,835 | €38,835 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €140,958 | €159,041 | +€18,083 | +12.8% |
| Deferred charges and accrued income | 490/1 | €4,706 | €8,552 | +€3,846 | +81.7% |
| Total equity and liabilities | 10/49 | €191,532 | €217,185 | +€25,653 | +13.4% |
| Equity | 10/15 | €177,787 | €198,141 | +€20,354 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,610 | €179,152 | +€20,542 | +13.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €158,610 | €177,292 | +€18,682 | +11.8% |
| Profit (loss) carried forward | 14 | €577 | €390 | -€187 | -32.5% |
| Amounts payable | 17/49 | €13,745 | €19,044 | +€5,299 | +38.5% |
| Amounts payable within one year | 42/48 | €13,745 | €19,044 | +€5,299 | +38.5% |
| Trade debts | 44 | €4,850 | €1,362 | -€3,488 | -71.9% |
| Suppliers | 440/4 | €4,850 | €1,362 | -€3,488 | -71.9% |
| Taxes, remuneration and social security | 45 | €8,062 | €17,682 | +€9,620 | +119.3% |
| Taxes | 450/3 | €8,062 | €10,728 | +€2,666 | +33.1% |
| Remuneration and social security | 454/9 | - | €6,954 | +€6,954 | |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,560 | €4,212 | -€1,348 | -24.2% |
| Other operating charges | 640/8 | €344 | €754 | +€410 | +119.2% |
| Gross operating margin | 9900 | €34,021 | €34,321 | +€300 | +0.9% |
| Operating profit (loss) | 9901 | €28,117 | €29,354 | +€1,237 | +4.4% |
| Financial income | 75/76B | €1,905 | €360 | -€1,545 | -81.1% |
| Recurring financial income | 75 | €1,905 | €360 | -€1,545 | -81.1% |
| Financial charges | 65/66B | €1,210 | €154 | -€1,056 | -87.3% |
| Recurring financial charges | 65 | €1,210 | €154 | -€1,056 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €28,812 | €29,560 | +€748 | +2.6% |
| Income taxes | 67/77 | €9,391 | €9,206 | -€185 | -2.0% |
| Profit (loss) for the period | 9904 | €19,421 | €20,354 | +€933 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,421 | €20,354 | +€933 | +4.8% |
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 4 October 2026 via checked.be.