SIL VAN ROOST: 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.
What changed
SIL VAN ROOST
NACE 43.410, Roofing work
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€51,128
2024 · €76,889-€25,761
Equity
€245,448
2024 · €248,937-€3,489
Cash
€54,749
2024 · €64,305-€9,556
Balance sheet total
€1.3m
2024 · €1.3m+€672
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€51,507
down €51,507 (-8.2%), from €625,934 to €574,427
- Other debts +€23,795
up €23,795 (+7.7%), from €310,826 to €334,620
- Tax, wage and social debts +€17,723
up €17,723 (+40.3%), from €43,986 to €61,709
of which Remuneration and social security: +€16,984
- Trade debts +€15,334
up €15,334 (+35.3%), from €43,494 to €58,828
Income statement
- Gross operating margin -€69,787
down €69,787 (-12.9%), from €542,838 to €473,051
- Staff costs -€57,700
down €57,700 (-16.4%), from €351,777 to €294,077
- Depreciation +€11,110
up €11,110 (+15.6%), from €71,070 to €82,180
- Taxes -€9,707
down €9,707 (-42.3%), from €22,936 to €13,229
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.
Result 2024
€76,889
Gross operating margin
-€69,787
Staff costs
+€57,700
Depreciation
-€11,110
Other operating charges
-€2,941
Other operating items
-€1,244
Financial income
-€3,116
Financial charges
-€4,971
Taxes
+€9,707
Result 2025
€51,128
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€186,795
Investment
-€89,043
Financing
-€107,307
Cash 2024
€64,305
From operations (derived)
+€186,795
Net result for the year
+€51,128
Depreciation
+€82,180
Stocks and contracts
-€7,583
Receivables within one year
+€5,017
Deferred charges and accrued income
-€799
Trade debts
+€15,334
Tax, wage and social debts
+€17,723
Other debts
+€23,795
Investment (derived)
-€89,043
Investment in fixed assets (net)
-€89,043
Financing
-€107,307
Debts after one year
-€51,507
Current portion of long-term debt
-€1,183
Contributions, distributions and other
-€54,617
Cash 2025
€54,749
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,327,900 | €1,328,572 | +€672 | +0.1% |
| Fixed assets | 21/28 | €1,001,199 | €1,008,063 | +€6,864 | +0.7% |
| Tangible fixed assets | 22/27 | €991,077 | €1,002,951 | +€11,874 | +1.2% |
| Land and buildings | 22 | €837,815 | €895,561 | +€57,746 | +6.9% |
| Plant, machinery and equipment | 23 | €20,615 | €14,834 | -€5,781 | -28.0% |
| Furniture and vehicles | 24 | €36,061 | €19,551 | -€16,510 | -45.8% |
| Leasing and similar rights | 25 | €91,492 | €68,619 | -€22,873 | -25.0% |
| Other tangible fixed assets | 26 | €5,094 | €4,386 | -€708 | -13.9% |
| Financial fixed assets | 28 | €10,122 | €5,112 | -€5,010 | -49.5% |
| Current assets | 29/58 | €326,701 | €320,510 | -€6,191 | -1.9% |
| Stocks and contracts in progress | 3 | - | €7,583 | +€7,583 | |
| Stocks | 30/36 | - | €7,583 | +€7,583 | |
| Amounts receivable within one year | 40/41 | €232,906 | €227,889 | -€5,017 | -2.2% |
| Trade receivables | 40 | €128,133 | €173,510 | +€45,378 | +35.4% |
| Other amounts receivable | 41 | €104,773 | €54,379 | -€50,394 | -48.1% |
| Current investments | 50/53 | €29,490 | €29,490 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,305 | €54,749 | -€9,556 | -14.9% |
| Deferred charges and accrued income | 490/1 | - | €799 | +€799 | |
| Total equity and liabilities | 10/49 | €1,327,900 | €1,328,572 | +€672 | +0.1% |
| Equity | 10/15 | €248,937 | €245,448 | -€3,489 | -1.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €230,387 | €226,898 | -€3,489 | -1.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €228,532 | €225,043 | -€3,489 | -1.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,078,963 | €1,083,125 | +€4,162 | +0.4% |
| Amounts payable after more than one year | 17 | €625,934 | €574,427 | -€51,507 | -8.2% |
| Financial debts | 170/4 | €625,934 | €574,427 | -€51,507 | -8.2% |
| Amounts payable within one year | 42/48 | €453,029 | €508,698 | +€55,668 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €54,723 | €53,540 | -€1,183 | -2.2% |
| Trade debts | 44 | €43,494 | €58,828 | +€15,334 | +35.3% |
| Suppliers | 440/4 | €43,494 | €58,828 | +€15,334 | +35.3% |
| Taxes, remuneration and social security | 45 | €43,986 | €61,709 | +€17,723 | +40.3% |
| Taxes | 450/3 | €3,177 | €3,916 | +€739 | +23.3% |
| Remuneration and social security | 454/9 | €40,809 | €57,793 | +€16,984 | +41.6% |
| Other amounts payable | 47/48 | €310,826 | €334,620 | +€23,795 | +7.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €351,777 | €294,077 | -€57,700 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,070 | €82,180 | +€11,110 | +15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,750 | €6,690 | +€2,941 | +78.4% |
| Non-recurring operating charges | 66A | - | €1,244 | +€1,244 | |
| Gross operating margin | 9900 | €542,838 | €473,051 | -€69,787 | -12.9% |
| Operating profit (loss) | 9901 | €116,242 | €88,860 | -€27,382 | -23.6% |
| Financial income | 75/76B | €5,562 | €2,446 | -€3,116 | -56.0% |
| Recurring financial income | 75 | €5,562 | €2,446 | -€3,116 | -56.0% |
| Financial charges | 65/66B | €21,979 | €26,949 | +€4,971 | +22.6% |
| Recurring financial charges | 65 | €21,979 | €26,949 | +€4,971 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €99,825 | €64,357 | -€35,468 | -35.5% |
| Income taxes | 67/77 | €22,936 | €13,229 | -€9,707 | -42.3% |
| Profit (loss) for the period | 9904 | €76,889 | €51,128 | -€25,761 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €76,889 | €51,128 | -€25,761 | -33.5% |
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 22 October 2026 via checked.be.