ROOX CHEMICAL: 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.
ROOX CHEMICAL
Largest movements
- Current investments +€177,515
up €177,515 (+39.0%), from €455,182 to €632,697
- Cash +€17,270
up €17,270 (+34.7%), from €49,804 to €67,074
mainly Net result for the year (+€124,783) and Other debts (+€49,729)
- Receivables within one year -€11,287
down €11,287 (-31.3%), from €36,114 to €24,827
of which Trade receivables: -€7,050
- Reserves +€124,783
up €124,783 (+24.1%), from €517,604 to €642,387
- Other debts +€49,729
up €49,729 (+70.3%), from €70,751 to €120,480
- Gross operating margin +€20,008
up €20,008 (+13.2%), from €152,096 to €172,104
- Financial income +€19,066
up €19,066 (+280%), from €6,818 to €25,884
- Taxes +€13,042
up €13,042 (+30.5%), from €42,818 to €55,860
- Financial charges -€9,489
down €9,489, from €6,784 to -€2,705
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 | €604,203 | €782,098 | +€177,895 | +29.4% |
| Fixed assets | 21/28 | €62,133 | €56,179 | -€5,954 | -9.6% |
| Tangible fixed assets | 22/27 | €62,133 | €56,179 | -€5,954 | -9.6% |
| Furniture and vehicles | 24 | €62,133 | €56,179 | -€5,954 | -9.6% |
| Current assets | 29/58 | €542,070 | €725,919 | +€183,849 | +33.9% |
| Amounts receivable within one year | 40/41 | €36,114 | €24,827 | -€11,287 | -31.3% |
| Trade receivables | 40 | €27,682 | €20,633 | -€7,050 | -25.5% |
| Other amounts receivable | 41 | €8,432 | €4,194 | -€4,238 | -50.3% |
| Current investments | 50/53 | €455,182 | €632,697 | +€177,515 | +39.0% |
| Cash at bank and in hand | 54/58 | €49,804 | €67,074 | +€17,270 | +34.7% |
| Deferred charges and accrued income | 490/1 | €970 | €1,321 | +€352 | +36.3% |
| Total equity and liabilities | 10/49 | €604,203 | €782,098 | +€177,895 | +29.4% |
| Equity | 10/15 | €519,604 | €644,387 | +€124,783 | +24.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €517,604 | €642,387 | +€124,783 | +24.1% |
| Distributable reserves | 133 | €517,604 | €642,387 | +€124,783 | +24.1% |
| Amounts payable | 17/49 | €84,599 | €137,711 | +€53,112 | +62.8% |
| Amounts payable within one year | 42/48 | €84,599 | €137,711 | +€53,112 | +62.8% |
| Trade debts | 44 | €2,821 | €2,715 | -€106 | -3.7% |
| Suppliers | 440/4 | €2,821 | €2,715 | -€106 | -3.7% |
| Taxes, remuneration and social security | 45 | €11,027 | €14,516 | +€3,489 | +31.6% |
| Taxes | 450/3 | €11,027 | €14,516 | +€3,489 | +31.6% |
| Other amounts payable | 47/48 | €70,751 | €120,480 | +€49,729 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,642 | €19,167 | +€525 | +2.8% |
| Other operating charges | 640/8 | €701 | €883 | +€182 | +26.0% |
| Gross operating margin | 9900 | €152,096 | €172,104 | +€20,008 | +13.2% |
| Operating profit (loss) | 9901 | €132,753 | €152,054 | +€19,301 | +14.5% |
| Financial income | 75/76B | €6,818 | €25,884 | +€19,066 | +280% |
| Recurring financial income | 75 | €6,818 | €25,884 | +€19,066 | +280% |
| Financial charges | 65/66B | €6,784 | -€2,705 | -€9,489 | |
| Recurring financial charges | 65 | €6,784 | -€2,705 | -€9,489 | |
| Profit (loss) for the period before taxes | 9903 | €132,787 | €180,643 | +€47,856 | +36.0% |
| Income taxes | 67/77 | €42,818 | €55,860 | +€13,042 | +30.5% |
| Profit (loss) for the period | 9904 | €89,968 | €124,783 | +€34,815 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €89,968 | €124,783 | +€34,815 | +38.7% |
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 31 October 2026 via checked.be.