ROOS GROEP: what changed
What changed
ROOS GROEP
NACE 42.110, Construction of roads and motorways
filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €532,409+€725,133
Equity
€2.3m
2024 · €1.6m+€657,543
Cash
€97,063
2024 · €300,323-€203,259
Balance sheet total
€6.3m
2024 · €5.0m+€1.4m
Largest movements
Assets
- Receivables within one year +€1.6m
up €1.6m (+41.1%), from €4.0m to €5.6m
of which Trade receivables: +€1.6m
- Receivables after one year -€264,611
down €264,611 (-75.6%), from €350,000 to €85,389
- Cash -€203,259
down €203,259 (-67.7%), from €300,323 to €97,063
mainly Receivables within one year (-€1.6m) and Contributions, distributions and other (-€600,000)
- Tangible fixed assets +€79,626
up €79,626 (+49.8%), from €159,760 to €239,386
of which Furniture and vehicles: +€68,900
Equity and liabilities
- Profit (loss) carried forward +€657,543
up €657,543 (+55.3%), from €1.2m to €1.8m
- Trade debts +€384,704
up €384,704 (+13.2%), from €2.9m to €3.3m
- Tax, wage and social debts +€271,086
up €271,086 (+230%), from €117,839 to €388,925
of which Remuneration and social security: +€211,672
- Advances received -€88,173
no longer reported in 2025 (was €88,173)
- Debts after one year +€84,078
new in 2025: €84,078
Income statement
- Turnover +€5.1m
up €5.1m (+25.3%), from €20.0m to €25.1m
- Goods and materials +€3.9m
up €3.9m (+28.4%), from €13.6m to €17.5m
of which Purchases: +€3.8m
- Staff costs +€758,825
up €758,825 (+27.0%), from €2.8m to €3.6m
- Services and other goods -€398,396
down €398,396 (-13.3%), from €3.0m to €2.6m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€532,409
Turnover
+€5.1m
Other operating income
+€128,356
Goods and materials
-€3.9m
Services and other goods
+€398,396
Staff costs
-€758,825
Depreciation
-€21,085
Other operating charges
-€22,561
Other operating items
+€65,628
Financial income
-€3,337
Financial charges
-€12,964
Taxes
-€246,170
Result 2025
€1.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€441,952
Investment
-€179,648
Financing
-€465,563
Cash 2024
€300,323
From operations (derived)
+€441,952
Net result for the year
+€1.3m
Depreciation
+€49,243
Receivables after one year
+€264,611
Stocks and contracts
-€61,566
Receivables within one year
-€1.6m
Deferred charges and accrued income
-€17,178
Trade debts
+€384,704
Tax, wage and social debts
+€271,086
Advances received
-€88,173
Other debts
-€5,351
Accrued charges and deferred income
+€23,955
Investment (derived)
-€179,648
Investment in fixed assets (net)
-€179,648
Financing
-€465,563
Debts after one year
+€84,078
Current portion of long-term debt
+€50,359
Contributions, distributions and other
-€600,000
Cash 2025
€97,063
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,969,389 | €6,347,589 | +€1.4m | +27.7% |
| Fixed assets | 21/28 | €225,881 | €356,286 | +€130,405 | +57.7% |
| Tangible fixed assets | 22/27 | €159,760 | €239,386 | +€79,626 | +49.8% |
| Land and buildings | 22 | €19,286 | €19,286 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,350 | €12,075 | +€10,726 | +795% |
| Furniture and vehicles | 24 | €139,125 | €208,025 | +€68,900 | +49.5% |
| Financial fixed assets | 28 | €66,121 | €116,900 | +€50,780 | +76.8% |
| Other financial fixed assets | 284/8 | €66,121 | €116,900 | +€50,780 | +76.8% |
| Shares | 284 | €7,500 | €10,000 | +€2,500 | +33.3% |
| Amounts receivable and cash guarantees | 285/8 | €58,621 | €106,900 | +€48,280 | +82.4% |
| Current assets | 29/58 | €4,743,508 | €5,991,302 | +€1.2m | +26.3% |
| Amounts receivable after more than one year | 29 | €350,000 | €85,389 | -€264,611 | -75.6% |
| Other amounts receivable | 291 | €350,000 | €85,389 | -€264,611 | -75.6% |
| Stocks and contracts in progress | 3 | €107,271 | €168,837 | +€61,566 | +57.4% |
| Stocks | 30/36 | €107,271 | €68,625 | -€38,646 | -36.0% |
| Raw materials and consumables | 30/31 | €107,271 | €68,625 | -€38,646 | -36.0% |
| Contracts in progress | 37 | - | €100,212 | +€100,212 | |
| Amounts receivable within one year | 40/41 | €3,978,198 | €5,615,119 | +€1.6m | +41.1% |
| Trade receivables | 40 | €3,457,803 | €5,101,302 | +€1.6m | +47.5% |
| Other amounts receivable | 41 | €520,395 | €513,817 | -€6,578 | -1.3% |
| Cash at bank and in hand | 54/58 | €300,323 | €97,063 | -€203,259 | -67.7% |
| Deferred charges and accrued income | 490/1 | €7,716 | €24,894 | +€17,178 | +223% |
| Total equity and liabilities | 10/49 | €4,969,389 | €6,347,589 | +€1.4m | +27.7% |
| Equity | 10/15 | €1,605,508 | €2,263,051 | +€657,543 | +41.0% |
| Contributions | 10/11 | €378,600 | €378,600 | = | 0.0% |
| Capital | 10 | €378,600 | €378,600 | = | 0.0% |
| Issued capital | 100 | €378,600 | €378,600 | = | 0.0% |
| Reserves | 13 | €37,860 | €37,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,860 | €37,860 | = | 0.0% |
| Legal reserve | 130 | €37,860 | €37,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,189,048 | €1,846,591 | +€657,543 | +55.3% |
| Amounts payable | 17/49 | €3,363,880 | €4,084,538 | +€720,657 | +21.4% |
| Amounts payable after more than one year | 17 | - | €84,078 | +€84,078 | |
| Financial debts | 170/4 | - | €84,078 | +€84,078 | |
| Other loans | 174 | - | €84,078 | +€84,078 | |
| Amounts payable within one year | 42/48 | €3,360,717 | €3,973,341 | +€612,624 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | - | €50,359 | +€50,359 | |
| Trade debts | 44 | €2,922,522 | €3,307,226 | +€384,704 | +13.2% |
| Suppliers | 440/4 | €2,922,522 | €3,307,226 | +€384,704 | +13.2% |
| Advances received on contracts in progress | 46 | €88,173 | - | -€88,173 | |
| Taxes, remuneration and social security | 45 | €117,839 | €388,925 | +€271,086 | +230% |
| Taxes | 450/3 | €1,695 | €61,108 | +€59,414 | +3,506% |
| Remuneration and social security | 454/9 | €116,145 | €327,817 | +€211,672 | +182% |
| Other amounts payable | 47/48 | €232,182 | €226,831 | -€5,351 | -2.3% |
| Accrued charges and deferred income | 492/3 | €3,163 | €27,118 | +€23,955 | +757% |
| Operating income | 70/76A | €20,274,445 | €25,550,868 | +€5.3m | +26.0% |
| Turnover | 70 | €20,047,137 | €25,121,262 | +€5.1m | +25.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | €100,212 | +€100,212 | |
| Other operating income | 74 | €192,223 | €320,579 | +€128,356 | +66.8% |
| Non-recurring operating income | 76A | €35,084 | €8,815 | -€26,269 | -74.9% |
| Operating charges | 60/66A | €19,550,999 | €23,839,818 | +€4.3m | +21.9% |
| Goods for resale, raw materials and consumables | 60 | €13,649,078 | €17,525,508 | +€3.9m | +28.4% |
| Purchases | 600/8 | €13,692,923 | €17,486,861 | +€3.8m | +27.7% |
| Change in stocks: decrease (increase) | 609 | -€43,845 | €38,646 | +€82,492 | |
| Services and other goods | 61 | €2,997,426 | €2,599,029 | -€398,396 | -13.3% |
| Remuneration, social security and pensions | 62 | €2,814,972 | €3,573,797 | +€758,825 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,158 | €49,243 | +€21,085 | +74.9% |
| Other operating charges | 640/8 | €56,816 | €79,377 | +€22,561 | +39.7% |
| Non-recurring operating charges | 66A | €4,550 | €12,865 | +€8,315 | +183% |
| Operating profit (loss) | 9901 | €723,446 | €1,711,050 | +€987,604 | +137% |
| Financial income | 75/76B | €16,493 | €13,156 | -€3,337 | -20.2% |
| Recurring financial income | 75 | €16,493 | €13,156 | -€3,337 | -20.2% |
| Income from current assets | 751 | €16,493 | €8,139 | -€8,354 | -50.6% |
| Other financial income | 752/9 | - | €5,017 | +€5,017 | |
| Financial charges | 65/66B | €16,020 | €28,984 | +€12,964 | +80.9% |
| Recurring financial charges | 65 | €16,020 | €28,984 | +€12,964 | +80.9% |
| Debt charges | 650 | €11,971 | €24,210 | +€12,239 | +102% |
| Other financial charges | 652/9 | €4,049 | €4,774 | +€725 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €723,918 | €1,695,222 | +€971,303 | +134% |
| Income taxes | 67/77 | €191,509 | €437,679 | +€246,170 | +129% |
| Taxes | 670/3 | €195,585 | €437,679 | +€242,094 | +124% |
| Tax adjustments and reversals of tax provisions | 77 | €4,076 | - | -€4,076 | |
| Profit (loss) for the period | 9904 | €532,409 | €1,257,543 | +€725,133 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €532,409 | €1,257,543 | +€725,133 | +136% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.