S. ROOZE: 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.
S. ROOZE
Largest movements
- Receivables within one year -€21,824
down €21,824 (-92.6%), from €23,574 to €1,749
of which Trade receivables: -€20,961
- Cash +€19,151
up €19,151 (+77.3%), from €24,762 to €43,914
mainly Net result for the year (+€27,881) and Receivables within one year (+€21,824)
- Trade debts -€1,752
down €1,752 (-53.2%), from €3,292 to €1,539
- Reserves -€669
down €669 (-2.3%), from €28,551 to €27,881
- Gross operating margin +€6,908
up €6,908 (+23.1%), from €29,852 to €36,760
- Taxes +€1,361
up €1,361 (+20.4%), from €6,665 to €8,026
- Financial charges -€392
down €392 (-46.4%), from €845 to €453
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 | €50,659 | €48,375 | -€2,284 | -4.5% |
| Current assets | 29/58 | €50,659 | €48,375 | -€2,284 | -4.5% |
| Amounts receivable within one year | 40/41 | €23,574 | €1,749 | -€21,824 | -92.6% |
| Trade receivables | 40 | €21,000 | €39 | -€20,961 | -99.8% |
| Other amounts receivable | 41 | €2,574 | €1,710 | -€863 | -33.5% |
| Cash at bank and in hand | 54/58 | €24,762 | €43,914 | +€19,151 | +77.3% |
| Deferred charges and accrued income | 490/1 | €2,323 | €2,712 | +€389 | +16.7% |
| Total equity and liabilities | 10/49 | €50,659 | €48,375 | -€2,284 | -4.5% |
| Equity | 10/15 | €47,151 | €46,481 | -€669 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,551 | €27,881 | -€669 | -2.3% |
| Distributable reserves | 133 | €28,551 | €27,881 | -€669 | -2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,508 | €1,894 | -€1,615 | -46.0% |
| Amounts payable within one year | 42/48 | €3,443 | €1,814 | -€1,629 | -47.3% |
| Trade debts | 44 | €3,292 | €1,539 | -€1,752 | -53.2% |
| Suppliers | 440/4 | €3,292 | €1,539 | -€1,752 | -53.2% |
| Taxes, remuneration and social security | 45 | €0 | €26 | +€26 | |
| Taxes | 450/3 | - | €26 | +€26 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €152 | €249 | +€97 | +64.0% |
| Accrued charges and deferred income | 492/3 | €65 | €79 | +€14 | +22.3% |
| Non-recurring operating income | 76A | €93 | €0 | -€93 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €29,852 | €36,760 | +€6,908 | +23.1% |
| Operating profit (loss) | 9901 | €29,415 | €36,360 | +€6,946 | +23.6% |
| Financial income | 75/76B | €26 | €0 | -€26 | -100% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100% |
| Financial charges | 65/66B | €845 | €453 | -€392 | -46.4% |
| Recurring financial charges | 65 | €845 | €453 | -€392 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €28,595 | €35,907 | +€7,312 | +25.6% |
| Income taxes | 67/77 | €6,665 | €8,026 | +€1,361 | +20.4% |
| Profit (loss) for the period | 9904 | €21,930 | €27,881 | +€5,951 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,930 | €27,881 | +€5,951 | +27.1% |
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 15 October 2026 via checked.be.