ROOSTHOF: 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.
ROOSTHOF
Largest movements
- Receivables within one year +€20,648
up €20,648 (+117.2%), from €17,613 to €38,261
of which Trade receivables: +€20,555
- Cash +€4,170
up €4,170 (+8.0%), from €51,918 to €56,088
mainly Advances received (+€12,442) and Other debts (+€9,451)
- Deferred charges and accrued income +€1,079
up €1,079 (+49.9%), from €2,162 to €3,241
- Advances received +€12,442
new in 2025: €12,442
- Other debts +€9,451
up €9,451 (+142.7%), from €6,621 to €16,072
- Trade debts +€8,970
up €8,970 (+26.3%), from €34,070 to €43,040
- Reserves -€4,966
down €4,966 (-20.0%), from €24,805 to €19,839
- Gross operating margin +€4,810
up €4,810 (+51.7%), from -€9,304 to -€4,494
- Financial charges +€149
up €149 (+523.7%), from €29 to €178
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 | €71,694 | €97,590 | +€25,897 | +36.1% |
| Current assets | 29/58 | €71,694 | €97,590 | +€25,897 | +36.1% |
| Amounts receivable within one year | 40/41 | €17,613 | €38,261 | +€20,648 | +117.2% |
| Trade receivables | 40 | €16,732 | €37,287 | +€20,555 | +122.8% |
| Other amounts receivable | 41 | €881 | €974 | +€93 | +10.6% |
| Cash at bank and in hand | 54/58 | €51,918 | €56,088 | +€4,170 | +8.0% |
| Deferred charges and accrued income | 490/1 | €2,162 | €3,241 | +€1,079 | +49.9% |
| Total equity and liabilities | 10/49 | €71,694 | €97,590 | +€25,897 | +36.1% |
| Equity | 10/15 | €31,002 | €26,037 | -€4,966 | -16.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €24,805 | €19,839 | -€4,966 | -20.0% |
| Distributable reserves | 133 | €24,805 | €19,839 | -€4,966 | -20.0% |
| Amounts payable | 17/49 | €40,691 | €71,554 | +€30,863 | +75.8% |
| Amounts payable within one year | 42/48 | €40,691 | €71,554 | +€30,863 | +75.8% |
| Trade debts | 44 | €34,070 | €43,040 | +€8,970 | +26.3% |
| Suppliers | 440/4 | €34,070 | €43,040 | +€8,970 | +26.3% |
| Advances received on contracts in progress | 46 | - | €12,442 | +€12,442 | |
| Other amounts payable | 47/48 | €6,621 | €16,072 | +€9,451 | +142.7% |
| Other operating charges | 640/8 | €448 | €462 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€9,304 | -€4,494 | +€4,810 | +51.7% |
| Operating profit (loss) | 9901 | -€9,752 | -€4,956 | +€4,796 | +49.2% |
| Financial income | 75/76B | €223 | €169 | -€55 | -24.5% |
| Recurring financial income | 75 | €223 | €169 | -€55 | -24.5% |
| Financial charges | 65/66B | €29 | €178 | +€149 | +523.7% |
| Recurring financial charges | 65 | €29 | €178 | +€149 | +523.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,557 | -€4,966 | +€4,591 | +48.0% |
| Profit (loss) for the period | 9904 | -€9,557 | -€4,966 | +€4,591 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,557 | -€4,966 | +€4,591 | +48.0% |
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 3 October 2026 via checked.be.