ROOS & NIJS: 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 & NIJS
Largest movements
- Stocks and contracts +€73,939
up €73,939 (+71.0%), from €104,086 to €178,025
- Cash -€66,352
down €66,352 (-41.5%), from €160,028 to €93,676
mainly Stocks and contracts (-€73,939) and Receivables within one year (-€41,673)
- Receivables within one year +€41,673
up €41,673 (+34.9%), from €119,436 to €161,110
of which Trade receivables: +€42,273
- Tangible fixed assets +€11,882
up €11,882 (+103%), from €11,528 to €23,411
of which Furniture and vehicles: +€12,155
- Deferred charges and accrued income -€6,198
down €6,198 (-88.4%), from €7,014 to €816
- Short-term financial debts -€40,000
down €40,000 (-24.2%), from €165,000 to €125,000
- Reserves +€30,601
up €30,601 (+1,645%), from €1,860 to €32,461
- Profit (loss) carried forward +€24,891
up €24,891, from -€24,891 to €0
- Trade debts +€19,205
up €19,205 (+49.9%), from €38,500 to €57,705
- Tax, wage and social debts +€11,014
up €11,014 (+31.6%), from €34,886 to €45,899
of which Taxes: +€11,266
- Gross operating margin +€61,579
up €61,579 (+45.3%), from €135,835 to €197,414
- Write-downs +€19,269
new in 2025: €19,269
- Taxes +€11,179
up €11,179 (+66.6%), from €16,787 to €27,967
- Depreciation +€4,471
up €4,471 (+151%), from €2,958 to €7,429
- Staff costs +€2,737
up €2,737 (+5.3%), from €52,127 to €54,864
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 | €403,593 | €458,537 | +€54,944 | +13.6% |
| Fixed assets | 21/28 | €13,028 | €24,911 | +€11,882 | +91.2% |
| Tangible fixed assets | 22/27 | €11,528 | €23,411 | +€11,882 | +103% |
| Furniture and vehicles | 24 | €10,436 | €22,591 | +€12,155 | +116% |
| Other tangible fixed assets | 26 | €1,093 | €819 | -€273 | -25.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €390,565 | €433,627 | +€43,062 | +11.0% |
| Stocks and contracts in progress | 3 | €104,086 | €178,025 | +€73,939 | +71.0% |
| Stocks | 30/36 | €104,086 | €178,025 | +€73,939 | +71.0% |
| Amounts receivable within one year | 40/41 | €119,436 | €161,110 | +€41,673 | +34.9% |
| Trade receivables | 40 | €118,836 | €161,110 | +€42,273 | +35.6% |
| Other amounts receivable | 41 | €600 | €0 | -€600 | -100% |
| Cash at bank and in hand | 54/58 | €160,028 | €93,676 | -€66,352 | -41.5% |
| Deferred charges and accrued income | 490/1 | €7,014 | €816 | -€6,198 | -88.4% |
| Total equity and liabilities | 10/49 | €403,593 | €458,537 | +€54,944 | +13.6% |
| Equity | 10/15 | -€16,831 | €38,661 | +€55,492 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €32,461 | +€30,601 | +1,645% |
| Distributable reserves | 133 | €1,860 | €32,461 | +€30,601 | +1,645% |
| Profit (loss) carried forward | 14 | -€24,891 | €0 | +€24,891 | |
| Amounts payable | 17/49 | €420,424 | €419,877 | -€547 | -0.1% |
| Amounts payable after more than one year | 17 | €154,648 | €153,319 | -€1,328 | -0.9% |
| Financial debts | 170/4 | €154,648 | €153,319 | -€1,328 | -0.9% |
| Amounts payable within one year | 42/48 | €263,276 | €260,455 | -€2,821 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €10,146 | €13,986 | +€3,840 | +37.8% |
| Financial debts | 43 | €165,000 | €125,000 | -€40,000 | -24.2% |
| Credit institutions | 430/8 | €165,000 | €125,000 | -€40,000 | -24.2% |
| Trade debts | 44 | €38,500 | €57,705 | +€19,205 | +49.9% |
| Suppliers | 440/4 | €38,500 | €57,705 | +€19,205 | +49.9% |
| Taxes, remuneration and social security | 45 | €34,886 | €45,899 | +€11,014 | +31.6% |
| Taxes | 450/3 | €24,629 | €35,895 | +€11,266 | +45.7% |
| Remuneration and social security | 454/9 | €10,256 | €10,004 | -€252 | -2.5% |
| Other amounts payable | 47/48 | €14,745 | €17,865 | +€3,120 | +21.2% |
| Accrued charges and deferred income | 492/3 | €2,500 | €6,102 | +€3,602 | +144% |
| Remuneration, social security and pensions | 62 | €52,127 | €54,864 | +€2,737 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,958 | €7,429 | +€4,471 | +151% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,269 | +€19,269 | |
| Other operating charges | 640/8 | €11,302 | €9,299 | -€2,003 | -17.7% |
| Gross operating margin | 9900 | €135,835 | €197,414 | +€61,579 | +45.3% |
| Operating profit (loss) | 9901 | €69,447 | €106,552 | +€37,105 | +53.4% |
| Financial income | 75/76B | - | €313 | +€313 | |
| Recurring financial income | 75 | - | €313 | +€313 | |
| Financial charges | 65/66B | €17,995 | €18,407 | +€412 | +2.3% |
| Recurring financial charges | 65 | €17,995 | €18,407 | +€412 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €51,453 | €88,458 | +€37,005 | +71.9% |
| Income taxes | 67/77 | €16,787 | €27,967 | +€11,179 | +66.6% |
| Profit (loss) for the period | 9904 | €34,665 | €60,492 | +€25,826 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,665 | €60,492 | +€25,826 | +74.5% |
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 23 October 2026 via checked.be.