Roundhouse: 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.
Roundhouse
Largest movements
- Receivables within one year -€33,697
down €33,697 (-67.1%), from €50,190 to €16,493
of which Other amounts receivable: -€28,252
- Receivables after one year -€20,000
down €20,000 (-100%), from €20,000 to €0
- Cash -€18,907
down €18,907 (-21.0%), from €90,159 to €71,252
mainly Contributions, distributions and other (-€83,726) and Investment in fixed assets (net) (-€8,142)
- Tangible fixed assets +€4,231
up €4,231 (+34.3%), from €12,340 to €16,571
of which Other tangible fixed assets: +€5,316
- Reserves -€65,772
down €65,772 (-40.9%), from €160,829 to €95,057
- Tax, wage and social debts -€3,574
down €3,574 (-85.1%), from €4,198 to €624
of which Remuneration and social security: -€2,000
- Gross operating margin -€8,679
down €8,679 (-20.6%), from €42,084 to €33,405
- Taxes -€2,558
down €2,558 (-23.0%), from €11,126 to €8,568
- Financial income -€1,350
down €1,350 (-100.0%), from €1,350 to €0
- Depreciation +€744
up €744 (+23.4%), from €3,178 to €3,922
- Financial charges -€445
down €445 (-21.3%), from €2,086 to €1,641
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 | €172,740 | €104,356 | -€68,384 | -39.6% |
| Fixed assets | 21/28 | €12,390 | €16,611 | +€4,221 | +34.1% |
| Intangible fixed assets | 21 | €50 | €40 | -€10 | -19.9% |
| Tangible fixed assets | 22/27 | €12,340 | €16,571 | +€4,231 | +34.3% |
| Plant, machinery and equipment | 23 | €2,843 | €2,728 | -€115 | -4.0% |
| Furniture and vehicles | 24 | €9,497 | €8,527 | -€970 | -10.2% |
| Other tangible fixed assets | 26 | - | €5,316 | +€5,316 | |
| Current assets | 29/58 | €160,349 | €87,745 | -€72,604 | -45.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100% |
| Amounts receivable within one year | 40/41 | €50,190 | €16,493 | -€33,697 | -67.1% |
| Trade receivables | 40 | €21,780 | €16,335 | -€5,445 | -25.0% |
| Other amounts receivable | 41 | €28,410 | €158 | -€28,252 | -99.4% |
| Cash at bank and in hand | 54/58 | €90,159 | €71,252 | -€18,907 | -21.0% |
| Total equity and liabilities | 10/49 | €172,740 | €104,356 | -€68,384 | -39.6% |
| Equity | 10/15 | €167,029 | €101,257 | -€65,772 | -39.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €160,829 | €95,057 | -€65,772 | -40.9% |
| Distributable reserves | 133 | €160,829 | €95,057 | -€65,772 | -40.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,710 | €3,099 | -€2,611 | -45.7% |
| Amounts payable within one year | 42/48 | €5,710 | €3,099 | -€2,611 | -45.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,512 | €2,475 | +€963 | +63.7% |
| Suppliers | 440/4 | €1,512 | €2,475 | +€963 | +63.7% |
| Taxes, remuneration and social security | 45 | €4,198 | €624 | -€3,574 | -85.1% |
| Taxes | 450/3 | €2,198 | €624 | -€1,574 | -71.6% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €100 | €0 | -€100 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,178 | €3,922 | +€744 | +23.4% |
| Other operating charges | 640/8 | €596 | €500 | -€96 | -16.1% |
| Non-recurring operating charges | 66A | - | €820 | +€820 | |
| Gross operating margin | 9900 | €42,084 | €33,405 | -€8,679 | -20.6% |
| Operating profit (loss) | 9901 | €38,310 | €28,163 | -€10,147 | -26.5% |
| Financial income | 75/76B | €1,350 | €0 | -€1,350 | -100.0% |
| Recurring financial income | 75 | €1,350 | €0 | -€1,350 | -100.0% |
| Financial charges | 65/66B | €2,086 | €1,641 | -€445 | -21.3% |
| Recurring financial charges | 65 | €2,086 | €1,641 | -€445 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €37,573 | €26,522 | -€11,051 | -29.4% |
| Income taxes | 67/77 | €11,126 | €8,568 | -€2,558 | -23.0% |
| Profit (loss) for the period | 9904 | €26,448 | €17,954 | -€8,494 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,448 | €17,954 | -€8,494 | -32.1% |
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 18 October 2026 via checked.be.