SUN & ROOF CONSTRUCT: 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.
SUN & ROOF CONSTRUCT
Largest movements
- Receivables within one year -€28,765
down €28,765 (-91.9%), from €31,313 to €2,548
of which Trade receivables: -€17,313
- Cash +€5,793
new in 2025: €5,793
mainly Receivables within one year (+€28,765) and Contributions, distributions and other (+€7,000)
- Tangible fixed assets +€3,943
up €3,943 (+84.7%), from €4,657 to €8,600
of which Furniture and vehicles: +€3,484
- Short-term financial debts -€14,370
down €14,370 (-100%), from €14,370 to €0
- Profit (loss) carried forward -€6,729
down €6,729, from €458 to -€6,271
- Other debts +€3,555
up €3,555 (+58.3%), from €6,093 to €9,648
- Trade debts -€1,841
down €1,841 (-55.9%), from €3,293 to €1,452
- Gross operating margin -€7,668
down €7,668 (-976%), from -€785 to -€8,453
- Other operating charges +€346
up €346 (+56.0%), from €619 to €965
- Financial charges -€297
down €297 (-58.9%), from €504 to €208
- Depreciation +€284
up €284 (+7.4%), from €3,820 to €4,103
- Financial income -€116
down €116 (-100%), from €116 to €0
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 | €37,214 | €17,828 | -€19,385 | -52.1% |
| Fixed assets | 21/28 | €4,657 | €8,600 | +€3,943 | +84.7% |
| Tangible fixed assets | 22/27 | €4,657 | €8,600 | +€3,943 | +84.7% |
| Plant, machinery and equipment | 23 | €300 | €760 | +€460 | +153% |
| Furniture and vehicles | 24 | €4,356 | €7,840 | +€3,484 | +80.0% |
| Current assets | 29/58 | €32,557 | €9,228 | -€23,329 | -71.7% |
| Amounts receivable within one year | 40/41 | €31,313 | €2,548 | -€28,765 | -91.9% |
| Trade receivables | 40 | €17,663 | €350 | -€17,313 | -98.0% |
| Other amounts receivable | 41 | €13,650 | €2,198 | -€11,453 | -83.9% |
| Cash at bank and in hand | 54/58 | - | €5,793 | +€5,793 | |
| Deferred charges and accrued income | 490/1 | €1,245 | €888 | -€357 | -28.6% |
| Total equity and liabilities | 10/49 | €37,214 | €17,828 | -€19,385 | -52.1% |
| Equity | 10/15 | €13,458 | €6,729 | -€6,729 | -50.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €458 | -€6,271 | -€6,729 | |
| Amounts payable | 17/49 | €23,755 | €11,099 | -€12,656 | -53.3% |
| Amounts payable within one year | 42/48 | €23,755 | €11,099 | -€12,656 | -53.3% |
| Financial debts | 43 | €14,370 | €0 | -€14,370 | -100% |
| Credit institutions | 430/8 | €14,370 | €0 | -€14,370 | -100% |
| Trade debts | 44 | €3,293 | €1,452 | -€1,841 | -55.9% |
| Suppliers | 440/4 | €3,293 | €1,452 | -€1,841 | -55.9% |
| Other amounts payable | 47/48 | €6,093 | €9,648 | +€3,555 | +58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,820 | €4,103 | +€284 | +7.4% |
| Other operating charges | 640/8 | €619 | €965 | +€346 | +56.0% |
| Gross operating margin | 9900 | -€785 | -€8,453 | -€7,668 | -976% |
| Operating profit (loss) | 9901 | -€5,224 | -€13,522 | -€8,298 | -159% |
| Financial income | 75/76B | €116 | €0 | -€116 | -100% |
| Recurring financial income | 75 | €116 | €0 | -€116 | -100% |
| Financial charges | 65/66B | €504 | €208 | -€297 | -58.9% |
| Recurring financial charges | 65 | €504 | €208 | -€297 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,612 | -€13,729 | -€8,117 | -145% |
| Profit (loss) for the period | 9904 | -€5,612 | -€13,729 | -€8,117 | -145% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,612 | -€13,729 | -€8,117 | -145% |
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.