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 +€5,603
up €5,603 (+30.8%), from €18,196 to €23,799
mainly Net result for the year (+€6,973) and Tax, wage and social debts (+€2,368)
- Deferred charges and accrued income -€617
no longer reported in 2024 (was €617)
- Profit (loss) carried forward +€6,973
up €6,973 (+36.1%), from €19,316 to €26,289
- Trade debts -€3,403
down €3,403 (-70.9%), from €4,801 to €1,398
- Tax, wage and social debts +€2,368
up €2,368 (+49.6%), from €4,774 to €7,142
- Accrued charges and deferred income -€617
no longer reported in 2024 (was €617)
- Turnover -€32,343
down €32,343 (-18.1%), from €178,633 to €146,290
- Gross operating margin -€23,388
down €23,388 (-68.6%), from €34,076 to €10,688
- Purchases and services -€8,955
down €8,955 (-6.2%), from €144,557 to €135,602
- Other operating charges -€6,806
down €6,806 (-86.3%), from €7,891 to €1,085
- Staff costs -€4,150
no longer reported in 2024 (was €4,150)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,508 | €39,829 | +€5,321 | +15.4% |
| Current assets | 29/58 | €34,508 | €39,829 | +€5,321 | +15.4% |
| Amounts receivable within one year | 40/41 | €15,696 | €16,030 | +€334 | +2.1% |
| Trade receivables | 40 | - | €2,269 | +€2,269 | |
| Other amounts receivable | 41 | €15,696 | €13,761 | -€1,935 | -12.3% |
| Cash at bank and in hand | 54/58 | €18,196 | €23,799 | +€5,603 | +30.8% |
| Deferred charges and accrued income | 490/1 | €617 | - | -€617 | |
| Total equity and liabilities | 10/49 | €34,508 | €39,829 | +€5,321 | +15.4% |
| Equity | 10/15 | €24,316 | €31,289 | +€6,973 | +28.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €19,316 | €26,289 | +€6,973 | +36.1% |
| Amounts payable | 17/49 | €10,192 | €8,540 | -€1,652 | -16.2% |
| Amounts payable within one year | 42/48 | €9,575 | €8,540 | -€1,035 | -10.8% |
| Trade debts | 44 | €4,801 | €1,398 | -€3,403 | -70.9% |
| Suppliers | 440/4 | €4,801 | €1,398 | -€3,403 | -70.9% |
| Taxes, remuneration and social security | 45 | €4,774 | €7,142 | +€2,368 | +49.6% |
| Taxes | 450/3 | €4,774 | €7,142 | +€2,368 | +49.6% |
| Accrued charges and deferred income | 492/3 | €617 | - | -€617 | |
| Turnover | 70 | €178,633 | €146,290 | -€32,343 | -18.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €144,557 | €135,602 | -€8,955 | -6.2% |
| Remuneration, social security and pensions | 62 | €4,150 | - | -€4,150 | |
| Other operating charges | 640/8 | €7,891 | €1,085 | -€6,806 | -86.3% |
| Gross operating margin | 9900 | €34,076 | €10,688 | -€23,388 | -68.6% |
| Operating profit (loss) | 9901 | €22,034 | €9,603 | -€12,431 | -56.4% |
| Financial income | 75/76B | €852 | €681 | -€171 | -20.1% |
| Recurring financial income | 75 | €852 | €681 | -€171 | -20.1% |
| Financial charges | 65/66B | €237 | €699 | +€462 | +195.4% |
| Recurring financial charges | 65 | €237 | €699 | +€462 | +195.4% |
| Profit (loss) for the period before taxes | 9903 | €22,650 | €9,585 | -€13,065 | -57.7% |
| Income taxes | 67/77 | €4,530 | €2,612 | -€1,918 | -42.3% |
| Profit (loss) for the period | 9904 | €18,120 | €6,973 | -€11,147 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,120 | €6,973 | -€11,147 | -61.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.