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.
What changed
ROOS
NACE 43.320, Joinery installation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,784
2024 · €129,510-€101,726
Equity
€2.1m
2024 · €1.5m+€580,339
Cash
€5,966
2024 · €15,824-€9,859
Balance sheet total
€4.3m
2024 · €4.3m+€30,648
Largest movements
Assets
- Tangible fixed assets +€445,037
up €445,037 (+52.4%), from €849,051 to €1.3m
of which Land and buildings: +€538,330
- Stocks and contracts -€415,781
down €415,781 (-25.0%), from €1.7m to €1.2m
of which Stocks: -€239,781
- Receivables after one year +€395,002
up €395,002 (+50.6%), from €780,838 to €1.2m
- Receivables within one year -€378,896
down €378,896 (-38.7%), from €978,701 to €599,805
of which Other amounts receivable: -€196,728
Equity and liabilities
- Revaluation surpluses +€552,555
new in 2025: €552,555
- Trade debts -€522,527
down €522,527 (-72.7%), from €718,747 to €196,219
- Tax, wage and social debts +€219,636
up €219,636 (+111.9%), from €196,221 to €415,857
of which Remuneration and social security: +€144,411
- Debts after one year -€93,323
down €93,323 (-9.7%), from €959,264 to €865,941
- Short-term financial debts -€75,020
down €75,020 (-11.1%), from €675,020 to €600,000
Income statement
- Gross operating margin -€267,598
down €267,598 (-12.9%), from €2.1m to €1.8m
- Staff costs -€126,387
down €126,387 (-7.6%), from €1.7m to €1.5m
- Taxes -€21,253
down €21,253 (-40.8%), from €52,073 to €30,821
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.
Result 2024
€129,510
Gross operating margin
-€267,598
Staff costs
+€126,387
Depreciation
+€5,109
Other operating charges
-€6,544
Financial income
+€2,075
Financial charges
+€12,090
Taxes
+€21,253
Deferred taxes and other
+€5,502
Result 2025
€27,784
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.
From operations
+€212,806
Investment
-€592,580
Financing
+€369,915
Cash 2024
€15,824
From operations (derived)
+€212,806
Net result for the year
+€27,784
Depreciation
+€148,933
Receivables after one year
-€395,002
Stocks and contracts
+€415,781
Receivables within one year
+€378,896
Deferred charges and accrued income
+€3,465
Provisions
-€8,907
Trade debts
-€522,527
Tax, wage and social debts
+€219,636
Advances received
-€56
Other debts
-€55,196
Investment (derived)
-€592,580
Investment in fixed assets (net)
-€592,580
Financing
+€369,915
Debts after one year
-€93,323
Current portion of long-term debt
-€14,296
Short-term financial debts
-€75,020
Contributions, distributions and other
+€552,555
Cash 2025
€5,966
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,317,144 | €4,347,792 | +€30,648 | +0.7% |
| Fixed assets | 21/28 | €858,136 | €1,301,783 | +€443,647 | +51.7% |
| Intangible fixed assets | 21 | €5,115 | €3,725 | -€1,390 | -27.2% |
| Tangible fixed assets | 22/27 | €849,051 | €1,294,088 | +€445,037 | +52.4% |
| Land and buildings | 22 | €416,670 | €955,000 | +€538,330 | +129.2% |
| Plant, machinery and equipment | 23 | €52,947 | €31,084 | -€21,863 | -41.3% |
| Furniture and vehicles | 24 | €70,247 | €46,947 | -€23,299 | -33.2% |
| Leasing and similar rights | 25 | €309,187 | €261,057 | -€48,130 | -15.6% |
| Financial fixed assets | 28 | €3,970 | €3,970 | = | 0.0% |
| Current assets | 29/58 | €3,459,008 | €3,046,009 | -€412,999 | -11.9% |
| Amounts receivable after more than one year | 29 | €780,838 | €1,175,839 | +€395,002 | +50.6% |
| Trade receivables | 290 | €780,838 | €1,175,839 | +€395,002 | +50.6% |
| Stocks and contracts in progress | 3 | €1,665,481 | €1,249,700 | -€415,781 | -25.0% |
| Stocks | 30/36 | €791,981 | €552,200 | -€239,781 | -30.3% |
| Contracts in progress | 37 | €873,500 | €697,500 | -€176,000 | -20.1% |
| Amounts receivable within one year | 40/41 | €978,701 | €599,805 | -€378,896 | -38.7% |
| Trade receivables | 40 | €781,972 | €599,805 | -€182,168 | -23.3% |
| Other amounts receivable | 41 | €196,728 | - | -€196,728 | |
| Cash at bank and in hand | 54/58 | €15,824 | €5,966 | -€9,859 | -62.3% |
| Deferred charges and accrued income | 490/1 | €18,164 | €14,699 | -€3,465 | -19.1% |
| Total equity and liabilities | 10/49 | €4,317,144 | €4,347,792 | +€30,648 | +0.7% |
| Equity | 10/15 | €1,495,207 | €2,075,546 | +€580,339 | +38.8% |
| Contributions | 10/11 | €257,100 | €257,100 | = | 0.0% |
| Revaluation surpluses | 12 | - | €552,555 | +€552,555 | |
| Reserves | 13 | €1,238,107 | €1,265,891 | +€27,784 | +2.2% |
| Tax-exempt reserves | 132 | €275,160 | €248,438 | -€26,722 | -9.7% |
| Distributable reserves | 133 | €962,947 | €1,017,454 | +€54,506 | +5.7% |
| Provisions and deferred taxes | 16 | €81,586 | €72,679 | -€8,907 | -10.9% |
| Deferred taxes | 168 | €81,586 | €72,679 | -€8,907 | -10.9% |
| Amounts payable | 17/49 | €2,740,351 | €2,199,567 | -€540,784 | -19.7% |
| Amounts payable after more than one year | 17 | €959,264 | €865,941 | -€93,323 | -9.7% |
| Financial debts | 170/4 | €959,264 | €865,941 | -€93,323 | -9.7% |
| Amounts payable within one year | 42/48 | €1,781,087 | €1,333,626 | -€447,460 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €122,746 | €108,450 | -€14,296 | -11.6% |
| Financial debts | 43 | €675,020 | €600,000 | -€75,020 | -11.1% |
| Credit institutions | 430/8 | €675,020 | €600,000 | -€75,020 | -11.1% |
| Trade debts | 44 | €718,747 | €196,219 | -€522,527 | -72.7% |
| Suppliers | 440/4 | €718,747 | €196,219 | -€522,527 | -72.7% |
| Advances received on contracts in progress | 46 | €56 | - | -€56 | |
| Taxes, remuneration and social security | 45 | €196,221 | €415,857 | +€219,636 | +111.9% |
| Taxes | 450/3 | €15,722 | €90,946 | +€75,225 | +478.5% |
| Remuneration and social security | 454/9 | €180,499 | €324,910 | +€144,411 | +80.0% |
| Other amounts payable | 47/48 | €68,296 | €13,100 | -€55,196 | -80.8% |
| Remuneration, social security and pensions | 62 | €1,659,244 | €1,532,857 | -€126,387 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,041 | €148,933 | -€5,109 | -3.3% |
| Other operating charges | 640/8 | €7,087 | €13,631 | +€6,544 | +92.3% |
| Gross operating margin | 9900 | €2,069,467 | €1,801,870 | -€267,598 | -12.9% |
| Operating profit (loss) | 9901 | €249,095 | €106,449 | -€142,646 | -57.3% |
| Financial income | 75/76B | €19,741 | €21,816 | +€2,075 | +10.5% |
| Recurring financial income | 75 | €19,741 | €21,816 | +€2,075 | +10.5% |
| Financial charges | 65/66B | €90,657 | €78,567 | -€12,090 | -13.3% |
| Recurring financial charges | 65 | €90,657 | €78,567 | -€12,090 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €178,178 | €49,697 | -€128,481 | -72.1% |
| Transfer from deferred taxes | 780 | €3,405 | €8,907 | +€5,502 | +161.6% |
| Income taxes | 67/77 | €52,073 | €30,821 | -€21,253 | -40.8% |
| Profit (loss) for the period | 9904 | €129,510 | €27,784 | -€101,726 | -78.5% |
| Transfer from tax-exempt reserves | 789 | €10,216 | €26,722 | +€16,506 | +161.6% |
| Profit (loss) for the period to be appropriated | 9905 | €139,726 | €54,506 | -€85,220 | -61.0% |
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 3 October 2026 via checked.be.