ROOS EXPERTISES: 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 EXPERTISES
Largest movements
- Current investments -€22,930
down €22,930 (-15.6%), from €147,336 to €124,406
- Receivables within one year +€17,651
up €17,651 (+121.4%), from €14,536 to €32,186
of which Trade receivables: +€19,669
- Tangible fixed assets -€7,757
down €7,757 (-7.3%), from €106,970 to €99,213
of which Furniture and vehicles: -€18,652
- Cash +€7,722
up €7,722 (+90.1%), from €8,573 to €16,295
mainly Net result for the year (+€41,705) and Depreciation (+€37,489)
- Other debts -€25,378
down €25,378 (-48.6%), from €52,198 to €26,820
- Reserves +€20,716
up €20,716 (+13.4%), from €155,142 to €175,859
- Debts after one year -€14,024
down €14,024 (-50.3%), from €27,898 to €13,874
- Tax, wage and social debts +€9,930
up €9,930 (+2653.3%), from €374 to €10,305
- Gross operating margin +€16,742
up €16,742 (+21.1%), from €79,314 to €96,056
- Depreciation +€3,144
up €3,144 (+9.2%), from €34,346 to €37,489
- Taxes +€2,627
up €2,627 (+18.5%), from €14,203 to €16,829
- Financial charges -€1,100
down €1,100 (-27.3%), from €4,032 to €2,933
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 | €279,025 | €273,823 | -€5,202 | -1.9% |
| Fixed assets | 21/28 | €106,970 | €99,213 | -€7,757 | -7.3% |
| Tangible fixed assets | 22/27 | €106,970 | €99,213 | -€7,757 | -7.3% |
| Plant, machinery and equipment | 23 | €3,220 | €2,115 | -€1,105 | -34.3% |
| Furniture and vehicles | 24 | €70,759 | €52,106 | -€18,652 | -26.4% |
| Other tangible fixed assets | 26 | €32,991 | €44,991 | +€12,000 | +36.4% |
| Current assets | 29/58 | €172,055 | €174,610 | +€2,555 | +1.5% |
| Amounts receivable within one year | 40/41 | €14,536 | €32,186 | +€17,651 | +121.4% |
| Trade receivables | 40 | €12,491 | €32,159 | +€19,669 | +157.5% |
| Other amounts receivable | 41 | €2,045 | €27 | -€2,018 | -98.7% |
| Current investments | 50/53 | €147,336 | €124,406 | -€22,930 | -15.6% |
| Cash at bank and in hand | 54/58 | €8,573 | €16,295 | +€7,722 | +90.1% |
| Deferred charges and accrued income | 490/1 | €1,611 | €1,723 | +€112 | +6.9% |
| Total equity and liabilities | 10/49 | €279,025 | €273,823 | -€5,202 | -1.9% |
| Equity | 10/15 | €175,142 | €195,859 | +€20,716 | +11.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €155,142 | €175,859 | +€20,716 | +13.4% |
| Distributable reserves | 133 | €155,142 | €175,859 | +€20,716 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,883 | €77,964 | -€25,919 | -24.9% |
| Amounts payable after more than one year | 17 | €27,898 | €13,874 | -€14,024 | -50.3% |
| Financial debts | 170/4 | €27,898 | €13,874 | -€14,024 | -50.3% |
| Amounts payable within one year | 42/48 | €75,985 | €64,090 | -€11,895 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €17,179 | €18,250 | +€1,071 | +6.2% |
| Trade debts | 44 | €6,234 | €8,715 | +€2,482 | +39.8% |
| Suppliers | 440/4 | €6,234 | €8,715 | +€2,482 | +39.8% |
| Taxes, remuneration and social security | 45 | €374 | €10,305 | +€9,930 | +2653.3% |
| Taxes | 450/3 | €374 | €10,305 | +€9,930 | +2653.3% |
| Other amounts payable | 47/48 | €52,198 | €26,820 | -€25,378 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,346 | €37,489 | +€3,144 | +9.2% |
| Other operating charges | 640/8 | €1,926 | €2,009 | +€83 | +4.3% |
| Gross operating margin | 9900 | €79,314 | €96,056 | +€16,742 | +21.1% |
| Operating profit (loss) | 9901 | €43,042 | €56,558 | +€13,515 | +31.4% |
| Financial income | 75/76B | €4,049 | €4,909 | +€860 | +21.2% |
| Recurring financial income | 75 | €4,049 | €4,909 | +€860 | +21.2% |
| Financial charges | 65/66B | €4,032 | €2,933 | -€1,100 | -27.3% |
| Recurring financial charges | 65 | €4,032 | €2,933 | -€1,100 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €43,059 | €58,534 | +€15,475 | +35.9% |
| Income taxes | 67/77 | €14,203 | €16,829 | +€2,627 | +18.5% |
| Profit (loss) for the period | 9904 | €28,856 | €41,705 | +€12,849 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,856 | €41,705 | +€12,849 | +44.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.