ROOSEVELT CONSTRUCTION: 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.
ROOSEVELT CONSTRUCTION
Largest movements
- Financial fixed assets -€150,525
down €150,525 (-35.7%), from €422,156 to €271,631
- Deferred charges and accrued income +€16,464
up €16,464 (+34.5%), from €47,680 to €64,143
- Trade debts -€132,612
down €132,612 (-98.7%), from €134,398 to €1,786
- Reserves +€13,477
up €13,477 (+4.3%), from €310,158 to €323,635
of which Distributable reserves: +€13,477
- Tax, wage and social debts -€10,092
down €10,092 (-98.5%), from €10,247 to €155
- Turnover -€79,052
down €79,052 (-100.0%), from €79,052 to €0
- Financial income -€8,518
down €8,518 (-34.1%), from €24,982 to €16,464
- Services and other goods -€7,939
down €7,939 (-55.6%), from €14,270 to €6,331
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 | €473,353 | €344,126 | -€129,227 | -27.3% |
| Fixed assets | 21/28 | €422,156 | €271,631 | -€150,525 | -35.7% |
| Financial fixed assets | 28 | €422,156 | €271,631 | -€150,525 | -35.7% |
| Affiliated companies | 280/1 | €422,156 | €271,631 | -€150,525 | -35.7% |
| Amounts receivable | 281 | €422,156 | €271,631 | -€150,525 | -35.7% |
| Current assets | 29/58 | €51,198 | €72,495 | +€21,298 | +41.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Work in progress | 32 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €8 | €111 | +€103 | +1310.4% |
| Trade receivables | 40 | €8 | €0 | -€8 | -100.0% |
| Other amounts receivable | 41 | €0 | €111 | +€111 | |
| Cash at bank and in hand | 54/58 | €3,510 | €8,241 | +€4,731 | +134.8% |
| Deferred charges and accrued income | 490/1 | €47,680 | €64,143 | +€16,464 | +34.5% |
| Total equity and liabilities | 10/49 | €473,353 | €344,126 | -€129,227 | -27.3% |
| Equity | 10/15 | €328,708 | €342,185 | +€13,477 | +4.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €310,158 | €323,635 | +€13,477 | +4.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €308,303 | €321,780 | +€13,477 | +4.4% |
| Amounts payable | 17/49 | €144,645 | €1,941 | -€142,704 | -98.7% |
| Amounts payable within one year | 42/48 | €144,645 | €1,941 | -€142,704 | -98.7% |
| Trade debts | 44 | €134,398 | €1,786 | -€132,612 | -98.7% |
| Suppliers | 440/4 | €134,398 | €1,786 | -€132,612 | -98.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,247 | €155 | -€10,092 | -98.5% |
| Taxes | 450/3 | €10,247 | €155 | -€10,092 | -98.5% |
| Operating income | 70/76A | -€34,373 | €4,644 | +€39,017 | |
| Turnover | 70 | €79,052 | €0 | -€79,052 | -100.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€113,425 | €0 | +€113,425 | |
| Non-recurring operating income | 76A | - | €4,644 | +€4,644 | |
| Operating charges | 60/66A | €15,237 | €6,730 | -€8,507 | -55.8% |
| Services and other goods | 61 | €14,270 | €6,331 | -€7,939 | -55.6% |
| Other operating charges | 640/8 | €968 | €400 | -€568 | -58.7% |
| Operating profit (loss) | 9901 | -€49,611 | -€2,087 | +€47,524 | +95.8% |
| Financial income | 75/76B | €24,982 | €16,464 | -€8,518 | -34.1% |
| Recurring financial income | 75 | €24,982 | €16,464 | -€8,518 | -34.1% |
| Income from financial fixed assets | 750 | €24,845 | €16,464 | -€8,381 | -33.7% |
| Other financial income | 752/9 | €137 | €0 | -€137 | -100.0% |
| Financial charges | 65/66B | €820 | €745 | -€75 | -9.1% |
| Recurring financial charges | 65 | €820 | €745 | -€75 | -9.1% |
| Other financial charges | 652/9 | €820 | €745 | -€75 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,449 | €13,632 | +€39,081 | |
| Income taxes | 67/77 | €0 | €155 | +€155 | |
| Taxes | 670/3 | €0 | €155 | +€155 | |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€25,449 | €13,477 | +€38,926 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,449 | €13,477 | +€38,926 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.