ROOS: 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.
What changed
ROOS
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€226,972
2024 · €12,084+€214,889
Equity
€498,833
2024 · €271,860+€226,972
Cash
€9,972
2024 · €2,358+€7,615
Balance sheet total
€4.2m
2024 · €3.9m+€308,350
Largest movements
Assets
- Tangible fixed assets +€312,428
up €312,428 (+8.4%), from €3.7m to €4.0m
of which Land and buildings: +€344,373
- Receivables within one year -€71,693
down €71,693 (-30.9%), from €232,060 to €160,367
of which Trade receivables: -€60,093
- Financial fixed assets +€60,000
up €60,000 (+12,000%), from €500 to €60,500
Equity and liabilities
- Reserves +€226,972
up €226,972 (+89.6%), from €253,260 to €480,233
of which Tax-exempt reserves: +€243,990
- Provisions +€81,330
up €81,330 (+263%), from €30,879 to €112,209
- Other debts +€81,250
up €81,250 (+21.5%), from €377,524 to €458,774
- Debts after one year -€70,887
down €70,887 (-2.4%), from €2.9m to €2.8m
Income statement
- Gross operating margin +€329,584
up €329,584 (+106%), from €309,636 to €639,220
- Depreciation +€46,403
up €46,403 (+28.8%), from €160,866 to €207,270
- Financial charges -€10,310
down €10,310 (-9.4%), from €109,396 to €99,086
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
€12,084
Gross operating margin
+€329,584
Depreciation
-€46,403
Other operating charges
-€1,553
Financial income
-€0
Financial charges
+€10,310
Taxes
+€5,453
Deferred taxes and other
-€82,501
Result 2025
€226,972
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€668,660
Investment
-€579,697
Financing
-€81,348
Cash 2024
€2,358
From operations (derived)
+€668,660
Net result for the year
+€226,972
Depreciation
+€207,270
Receivables within one year
+€71,693
Provisions
+€81,330
Trade debts
-€2,873
Tax, wage and social debts
+€418
Other debts
+€81,250
Accrued charges and deferred income
+€2,600
Investment (derived)
-€579,697
Investment in fixed assets (net)
-€579,697
Financing
-€81,348
Debts after one year
-€70,887
Current portion of long-term debt
-€10,080
Short-term financial debts
-€381
Cash 2025
€9,972
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,937,508 | €4,245,857 | +€308,350 | +7.8% |
| Fixed assets | 21/28 | €3,703,090 | €4,075,518 | +€372,428 | +10.1% |
| Tangible fixed assets | 22/27 | €3,702,590 | €4,015,018 | +€312,428 | +8.4% |
| Land and buildings | 22 | €3,397,832 | €3,742,205 | +€344,373 | +10.1% |
| Plant, machinery and equipment | 23 | €1,456 | €1,092 | -€364 | -25.0% |
| Furniture and vehicles | 24 | €652 | €205 | -€447 | -68.6% |
| Other tangible fixed assets | 26 | €302,650 | €271,516 | -€31,134 | -10.3% |
| Financial fixed assets | 28 | €500 | €60,500 | +€60,000 | +12,000% |
| Current assets | 29/58 | €234,418 | €170,340 | -€64,078 | -27.3% |
| Amounts receivable within one year | 40/41 | €232,060 | €160,367 | -€71,693 | -30.9% |
| Trade receivables | 40 | €69,838 | €9,745 | -€60,093 | -86.0% |
| Other amounts receivable | 41 | €162,223 | €150,622 | -€11,600 | -7.2% |
| Cash at bank and in hand | 54/58 | €2,358 | €9,972 | +€7,615 | +323% |
| Total equity and liabilities | 10/49 | €3,937,508 | €4,245,857 | +€308,350 | +7.8% |
| Equity | 10/15 | €271,860 | €498,833 | +€226,972 | +83.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €253,260 | €480,233 | +€226,972 | +89.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €92,637 | €336,627 | +€243,990 | +263% |
| Distributable reserves | 133 | €158,764 | €141,746 | -€17,018 | -10.7% |
| Provisions and deferred taxes | 16 | €30,879 | €112,209 | +€81,330 | +263% |
| Deferred taxes | 168 | €30,879 | €112,209 | +€81,330 | +263% |
| Amounts payable | 17/49 | €3,634,768 | €3,634,816 | +€47 | 0.0% |
| Amounts payable after more than one year | 17 | €2,917,864 | €2,846,977 | -€70,887 | -2.4% |
| Financial debts | 170/4 | €2,917,864 | €2,846,977 | -€70,887 | -2.4% |
| Amounts payable within one year | 42/48 | €705,189 | €773,523 | +€68,334 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €269,275 | €259,195 | -€10,080 | -3.7% |
| Financial debts | 43 | €381 | €0 | -€381 | -100% |
| Other loans | 439 | €381 | €0 | -€381 | -100% |
| Trade debts | 44 | €53,021 | €50,148 | -€2,873 | -5.4% |
| Suppliers | 440/4 | €53,021 | €50,148 | -€2,873 | -5.4% |
| Taxes, remuneration and social security | 45 | €4,988 | €5,407 | +€418 | +8.4% |
| Taxes | 450/3 | €4,988 | €5,407 | +€418 | +8.4% |
| Other amounts payable | 47/48 | €377,524 | €458,774 | +€81,250 | +21.5% |
| Accrued charges and deferred income | 492/3 | €11,716 | €14,316 | +€2,600 | +22.2% |
| Non-recurring operating income | 76A | - | €365,540 | +€365,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,866 | €207,270 | +€46,403 | +28.8% |
| Other operating charges | 640/8 | €23,009 | €24,562 | +€1,553 | +6.7% |
| Gross operating margin | 9900 | €309,636 | €639,220 | +€329,584 | +106% |
| Operating profit (loss) | 9901 | €125,761 | €407,389 | +€281,628 | +224% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €109,396 | €99,086 | -€10,310 | -9.4% |
| Recurring financial charges | 65 | €109,396 | €99,086 | -€10,310 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €16,365 | €308,302 | +€291,937 | +1,784% |
| Transfer from deferred taxes | 780 | €1,171 | €8,982 | +€7,811 | +667% |
| Transfer to deferred taxes | 680 | - | €90,313 | +€90,313 | |
| Income taxes | 67/77 | €5,453 | €0 | -€5,453 | -100% |
| Profit (loss) for the period | 9904 | €12,084 | €226,972 | +€214,889 | +1,778% |
| Transfer from tax-exempt reserves | 789 | €3,513 | €26,947 | +€23,434 | +667% |
| Transfer to tax-exempt reserves | 689 | - | €270,938 | +€270,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,597 | -€17,018 | -€32,615 |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.