ROOS - HOUYOUX: 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 - HOUYOUX
Largest movements
- Cash +€4,801
up €4,801 (+62.8%), from €7,650 to €12,451
mainly Net result for the year (+€6,965) and Receivables within one year (+€1,114)
- Receivables within one year -€1,114
down €1,114 (-15.3%), from €7,303 to €6,189
of which Other amounts receivable: -€1,114
- Deferred charges and accrued income -€584
down €584 (-60.4%), from €966 to €382
- Profit (loss) carried forward +€6,965
up €6,965 (+29.8%), from -€23,369 to -€16,404
- Current portion of long-term debt -€2,151
down €2,151 (-57.9%), from €3,718 to €1,567
- Debts after one year -€1,567
down €1,567 (-100%), from €1,567 to €0
- Gross operating margin -€1,352
down €1,352 (-14.3%), from €9,440 to €8,088
- Financial charges -€143
down €143 (-37.0%), from €386 to €243
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,495 | €20,599 | +€3,104 | +17.7% |
| Fixed assets | 21/28 | €1,577 | €1,577 | = | 0.0% |
| Financial fixed assets | 28 | €1,577 | €1,577 | = | 0.0% |
| Current assets | 29/58 | €15,919 | €19,022 | +€3,104 | +19.5% |
| Amounts receivable within one year | 40/41 | €7,303 | €6,189 | -€1,114 | -15.3% |
| Trade receivables | 40 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,303 | €1,189 | -€1,114 | -48.4% |
| Cash at bank and in hand | 54/58 | €7,650 | €12,451 | +€4,801 | +62.8% |
| Deferred charges and accrued income | 490/1 | €966 | €382 | -€584 | -60.4% |
| Total equity and liabilities | 10/49 | €17,495 | €20,599 | +€3,104 | +17.7% |
| Equity | 10/15 | €10,583 | €17,547 | +€6,965 | +65.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €15,359 | €15,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,369 | -€16,404 | +€6,965 | +29.8% |
| Amounts payable | 17/49 | €6,913 | €3,052 | -€3,861 | -55.9% |
| Amounts payable after more than one year | 17 | €1,567 | €0 | -€1,567 | -100% |
| Financial debts | 170/4 | €1,567 | €0 | -€1,567 | -100% |
| Amounts payable within one year | 42/48 | €5,346 | €3,052 | -€2,295 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €3,718 | €1,567 | -€2,151 | -57.9% |
| Trade debts | 44 | €1,455 | €1,337 | -€118 | -8.1% |
| Suppliers | 440/4 | €1,455 | €1,337 | -€118 | -8.1% |
| Taxes, remuneration and social security | 45 | €173 | €0 | -€173 | -100% |
| Taxes | 450/3 | €173 | €0 | -€173 | -100% |
| Other amounts payable | 47/48 | - | €148 | +€148 | |
| Other operating charges | 640/8 | €856 | €880 | +€25 | +2.9% |
| Gross operating margin | 9900 | €9,440 | €8,088 | -€1,352 | -14.3% |
| Operating profit (loss) | 9901 | €8,584 | €7,208 | -€1,376 | -16.0% |
| Financial charges | 65/66B | €386 | €243 | -€143 | -37.0% |
| Recurring financial charges | 65 | €386 | €243 | -€143 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €8,198 | €6,965 | -€1,233 | -15.0% |
| Income taxes | 67/77 | €36 | €0 | -€36 | -100% |
| Profit (loss) for the period | 9904 | €8,162 | €6,965 | -€1,197 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,162 | €6,965 | -€1,197 | -14.7% |
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 29 October 2026 via checked.be.