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.
ROOS
Largest movements
- Cash +€31,429
up €31,429 (+11723.7%), from €268 to €31,697
mainly Net result for the year (+€31,657) and Current portion of long-term debt (+€20,205)
- Receivables within one year +€9,350
new in 2025: €9,350
- Tangible fixed assets -€5,000
down €5,000 (-20.0%), from €24,986 to €19,986
- Debts after one year -€27,993
down €27,993 (-14.3%), from €195,314 to €167,321
of which Other amounts payable: -€149,294
- Reserves +€26,716
new in 2025: €26,716
- Current portion of long-term debt +€20,205
new in 2025: €20,205
- Tax, wage and social debts +€9,778
up €9,778 (+293634.8%), from €3 to €9,781
of which Taxes: +€7,578
- Profit (loss) carried forward +€4,941
up €4,941, from -€4,941 to €0
- Gross operating margin +€46,881
up €46,881, from -€4,532 to €42,349
- Financial income +€12,500
new in 2025: €12,500
- Taxes +€11,328
up €11,328 (+340181.4%), from €3 to €11,331
- Financial charges +€5,316
up €5,316 (+7594.1%), from €70 to €5,386
- Depreciation +€4,986
up €4,986 (+36396.4%), from €14 to €5,000
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 | €195,568 | €233,427 | +€37,858 | +19.4% |
| Fixed assets | 21/28 | €195,300 | €190,300 | -€5,000 | -2.6% |
| Tangible fixed assets | 22/27 | €24,986 | €19,986 | -€5,000 | -20.0% |
| Furniture and vehicles | 24 | €24,986 | €19,986 | -€5,000 | -20.0% |
| Financial fixed assets | 28 | €170,314 | €170,314 | = | 0.0% |
| Current assets | 29/58 | €268 | €43,127 | +€42,858 | +15987.2% |
| Amounts receivable within one year | 40/41 | - | €9,350 | +€9,350 | |
| Trade receivables | 40 | - | €9,350 | +€9,350 | |
| Cash at bank and in hand | 54/58 | €268 | €31,697 | +€31,429 | +11723.7% |
| Deferred charges and accrued income | 490/1 | - | €2,080 | +€2,080 | |
| Total equity and liabilities | 10/49 | €195,568 | €233,427 | +€37,858 | +19.4% |
| Equity | 10/15 | €59 | €31,716 | +€31,657 | +53966.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €26,716 | +€26,716 | |
| Distributable reserves | 133 | - | €26,716 | +€26,716 | |
| Profit (loss) carried forward | 14 | -€4,941 | €0 | +€4,941 | |
| Amounts payable | 17/49 | €195,510 | €201,711 | +€6,202 | +3.2% |
| Amounts payable after more than one year | 17 | €195,314 | €167,321 | -€27,993 | -14.3% |
| Financial debts | 170/4 | - | €121,301 | +€121,301 | |
| Other amounts payable | 178/9 | €195,314 | €46,020 | -€149,294 | -76.4% |
| Amounts payable within one year | 42/48 | €196 | €34,390 | +€34,195 | +17471.2% |
| Current portion of amounts payable after more than one year | 42 | - | €20,205 | +€20,205 | |
| Trade debts | 44 | €192 | €4,404 | +€4,212 | +2189.1% |
| Suppliers | 440/4 | €192 | €4,404 | +€4,212 | +2189.1% |
| Taxes, remuneration and social security | 45 | €3 | €9,781 | +€9,778 | +293634.8% |
| Taxes | 450/3 | €3 | €7,581 | +€7,578 | +227568.8% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14 | €5,000 | +€4,986 | +36396.4% |
| Other operating charges | 640/8 | €322 | €1,475 | +€1,153 | +358.2% |
| Gross operating margin | 9900 | -€4,532 | €42,349 | +€46,881 | |
| Operating profit (loss) | 9901 | -€4,868 | €35,874 | +€40,742 | |
| Financial income | 75/76B | - | €12,500 | +€12,500 | |
| Recurring financial income | 75 | - | €12,500 | +€12,500 | |
| Financial charges | 65/66B | €70 | €5,386 | +€5,316 | +7594.1% |
| Recurring financial charges | 65 | €70 | €5,386 | +€5,316 | +7594.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,938 | €42,988 | +€47,926 | |
| Income taxes | 67/77 | €3 | €11,331 | +€11,328 | +340181.4% |
| Profit (loss) for the period | 9904 | -€4,941 | €31,657 | +€36,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,941 | €31,657 | +€36,598 |
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 10 October 2026 via checked.be.