ROUFFAER LIEVEN: 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.
ROUFFAER LIEVEN
Largest movements
- Cash +€20,273
up €20,273 (+18.2%), from €111,093 to €131,366
mainly Net result for the year (+€38,812) and Depreciation (+€6,566)
- Tangible fixed assets +€19,829
up €19,829 (+266%), from €7,459 to €27,288
of which Furniture and vehicles: +€19,989
- Reserves +€38,812
up €38,812 (+49.9%), from €77,837 to €116,649
- Tax, wage and social debts -€3,248
down €3,248 (-19.7%), from €16,527 to €13,279
of which Taxes: -€4,812
- Current portion of long-term debt +€2,753
new in 2025: €2,753
- Other debts +€1,724
up €1,724 (+6.6%), from €26,094 to €27,818
- Gross operating margin +€7,876
up €7,876 (+14.5%), from €54,396 to €62,272
- Other operating charges +€5,280
up €5,280 (+498%), from €1,060 to €6,341
- Financial income +€2,007
new in 2025: €2,007
- Taxes +€1,736
up €1,736 (+17.0%), from €10,206 to €11,942
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 | €121,760 | €161,792 | +€40,031 | +32.9% |
| Fixed assets | 21/28 | €7,459 | €27,288 | +€19,829 | +266% |
| Tangible fixed assets | 22/27 | €7,459 | €27,288 | +€19,829 | +266% |
| Plant, machinery and equipment | 23 | €331 | €171 | -€160 | -48.3% |
| Furniture and vehicles | 24 | €7,128 | €27,116 | +€19,989 | +280% |
| Current assets | 29/58 | €114,301 | €134,504 | +€20,203 | +17.7% |
| Amounts receivable within one year | 40/41 | €3,208 | €3,138 | -€70 | -2.2% |
| Trade receivables | 40 | €3,208 | €3,138 | -€70 | -2.2% |
| Cash at bank and in hand | 54/58 | €111,093 | €131,366 | +€20,273 | +18.2% |
| Total equity and liabilities | 10/49 | €121,760 | €161,792 | +€40,031 | +32.9% |
| Equity | 10/15 | €78,837 | €117,649 | +€38,812 | +49.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €77,837 | €116,649 | +€38,812 | +49.9% |
| Distributable reserves | 133 | €77,837 | €116,649 | +€38,812 | +49.9% |
| Amounts payable | 17/49 | €42,923 | €44,143 | +€1,219 | +2.8% |
| Amounts payable within one year | 42/48 | €42,923 | €44,143 | +€1,219 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,753 | +€2,753 | |
| Trade debts | 44 | €302 | €293 | -€9 | -3.0% |
| Suppliers | 440/4 | €302 | €293 | -€9 | -3.0% |
| Taxes, remuneration and social security | 45 | €16,527 | €13,279 | -€3,248 | -19.7% |
| Taxes | 450/3 | €16,527 | €11,715 | -€4,812 | -29.1% |
| Remuneration and social security | 454/9 | - | €1,564 | +€1,564 | |
| Other amounts payable | 47/48 | €26,094 | €27,818 | +€1,724 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,637 | €6,566 | -€71 | -1.1% |
| Other operating charges | 640/8 | €1,060 | €6,341 | +€5,280 | +498% |
| Gross operating margin | 9900 | €54,396 | €62,272 | +€7,876 | +14.5% |
| Operating profit (loss) | 9901 | €46,700 | €49,366 | +€2,666 | +5.7% |
| Financial income | 75/76B | - | €2,007 | +€2,007 | |
| Recurring financial income | 75 | - | €2,007 | +€2,007 | |
| Financial charges | 65/66B | €428 | €619 | +€190 | +44.5% |
| Recurring financial charges | 65 | €428 | €619 | +€190 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €46,271 | €50,754 | +€4,483 | +9.7% |
| Income taxes | 67/77 | €10,206 | €11,942 | +€1,736 | +17.0% |
| Profit (loss) for the period | 9904 | €36,066 | €38,812 | +€2,746 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,066 | €38,812 | +€2,746 | +7.6% |
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 24 October 2026 via checked.be.