ROUPPEPLEIN: 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.
ROUPPEPLEIN
Largest movements
- Receivables within one year +€493,166
up €493,166 (+61.0%), from €807,937 to €1.3m
of which Other amounts receivable: +€497,171
- Tangible fixed assets -€194,363
down €194,363 (-4.4%), from €4.5m to €4.3m
of which Land and buildings: -€200,977
- Profit (loss) carried forward +€153,799
up €153,799 (+54.5%), from €282,397 to €436,196
- Other debts +€73,633
up €73,633 (+1.8%), from €4.2m to €4.2m
- Tax, wage and social debts +€57,280
up €57,280 (+9,207%), from €622 to €57,902
- Other operating charges -€52,931
down €52,931 (-97.6%), from €54,251 to €1,320
- Gross operating margin -€39,099
down €39,099 (-7.4%), from €531,231 to €492,133
- Taxes +€6,061
up €6,061 (+11.4%), from €53,103 to €59,164
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 | €5,316,394 | €5,569,039 | +€252,645 | +4.8% |
| Fixed assets | 21/28 | €4,460,632 | €4,266,269 | -€194,363 | -4.4% |
| Tangible fixed assets | 22/27 | €4,460,632 | €4,266,269 | -€194,363 | -4.4% |
| Land and buildings | 22 | €4,459,331 | €4,258,355 | -€200,977 | -4.5% |
| Furniture and vehicles | 24 | €1,301 | €7,914 | +€6,613 | +508% |
| Current assets | 29/58 | €855,762 | €1,302,770 | +€447,008 | +52.2% |
| Amounts receivable within one year | 40/41 | €807,937 | €1,301,103 | +€493,166 | +61.0% |
| Trade receivables | 40 | €689,752 | €685,747 | -€4,005 | -0.6% |
| Other amounts receivable | 41 | €118,185 | €615,356 | +€497,171 | +421% |
| Cash at bank and in hand | 54/58 | €45,141 | €0 | -€45,141 | -100% |
| Deferred charges and accrued income | 490/1 | €2,684 | €1,667 | -€1,017 | -37.9% |
| Total equity and liabilities | 10/49 | €5,316,394 | €5,569,039 | +€252,645 | +4.8% |
| Equity | 10/15 | €1,045,397 | €1,199,196 | +€153,799 | +14.7% |
| Contributions | 10/11 | €763,000 | €763,000 | = | 0.0% |
| Capital | 10 | €763,000 | €763,000 | = | 0.0% |
| Issued capital | 100 | €763,000 | €763,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €282,397 | €436,196 | +€153,799 | +54.5% |
| Amounts payable | 17/49 | €4,270,997 | €4,369,843 | +€98,846 | +2.3% |
| Amounts payable within one year | 42/48 | €4,209,111 | €4,307,977 | +€98,866 | +2.3% |
| Trade debts | 44 | €55,958 | €23,912 | -€32,046 | -57.3% |
| Suppliers | 440/4 | €55,958 | €23,912 | -€32,046 | -57.3% |
| Taxes, remuneration and social security | 45 | €622 | €57,902 | +€57,280 | +9,207% |
| Taxes | 450/3 | €622 | €57,902 | +€57,280 | +9,207% |
| Other amounts payable | 47/48 | €4,152,530 | €4,226,163 | +€73,633 | +1.8% |
| Accrued charges and deferred income | 492/3 | €61,886 | €61,866 | -€20 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201,446 | €203,172 | +€1,726 | +0.9% |
| Other operating charges | 640/8 | €54,251 | €1,320 | -€52,931 | -97.6% |
| Gross operating margin | 9900 | €531,231 | €492,133 | -€39,099 | -7.4% |
| Operating profit (loss) | 9901 | €275,534 | €287,641 | +€12,106 | +4.4% |
| Financial income | 75/76B | - | €273 | +€273 | |
| Recurring financial income | 75 | - | €273 | +€273 | |
| Financial charges | 65/66B | €74,359 | €74,951 | +€592 | +0.8% |
| Recurring financial charges | 65 | €74,359 | €74,951 | +€592 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €201,176 | €212,963 | +€11,787 | +5.9% |
| Income taxes | 67/77 | €53,103 | €59,164 | +€6,061 | +11.4% |
| Profit (loss) for the period | 9904 | €148,072 | €153,799 | +€5,726 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €148,072 | €153,799 | +€5,726 | +3.9% |
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 13 October 2026 via checked.be.