Sur tous les Toits: 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.
Sur tous les Toits
Largest movements
- Receivables within one year +€194,554
up €194,554 (+1,083%), from €17,969 to €212,523
of which Trade receivables: +€201,829
- Tangible fixed assets +€125,054
up €125,054 (+352%), from €35,564 to €160,618
of which Plant, machinery and equipment: +€121,685
- Cash +€7,559
up €7,559 (+19.2%), from €39,404 to €46,964
mainly Trade debts (+€148,159) and Debts after one year (+€81,168)
- Trade debts +€148,159
up €148,159 (+5,954%), from €2,489 to €150,647
- Debts after one year +€81,168
new in 2025: €81,168
- Reserves +€60,000
up €60,000 (+80.0%), from €75,000 to €135,000
- Tax, wage and social debts +€18,790
up €18,790 (+398%), from €4,723 to €23,513
of which Remuneration and social security: +€11,948
- Current portion of long-term debt +€11,845
new in 2025: €11,845
- Gross operating margin +€135,536
up €135,536 (+177%), from €76,449 to €211,985
- Staff costs +€75,888
up €75,888 (+837%), from €9,071 to €84,959
- Taxes +€28,191
up €28,191 (+190%), from €14,846 to €43,037
- Other operating charges +€5,310
up €5,310 (+575%), from €923 to €6,233
- Financial income +€2,352
new in 2025: €2,352
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 | €93,337 | €420,505 | +€327,168 | +351% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €35,964 | €161,018 | +€125,054 | +348% |
| Tangible fixed assets | 22/27 | €35,564 | €160,618 | +€125,054 | +352% |
| Plant, machinery and equipment | 23 | €19,418 | €141,103 | +€121,685 | +627% |
| Furniture and vehicles | 24 | €16,146 | €19,515 | +€3,369 | +20.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €57,373 | €259,487 | +€202,114 | +352% |
| Amounts receivable within one year | 40/41 | €17,969 | €212,523 | +€194,554 | +1,083% |
| Trade receivables | 40 | €10,545 | €212,374 | +€201,829 | +1,914% |
| Other amounts receivable | 41 | €7,424 | €149 | -€7,275 | -98.0% |
| Cash at bank and in hand | 54/58 | €39,404 | €46,964 | +€7,559 | +19.2% |
| Total equity and liabilities | 10/49 | €93,337 | €420,505 | +€327,168 | +351% |
| Equity | 10/15 | €85,725 | €147,053 | +€61,327 | +71.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €135,000 | +€60,000 | +80.0% |
| Distributable reserves | 133 | €75,000 | €135,000 | +€60,000 | +80.0% |
| Profit (loss) carried forward | 14 | €7,725 | €9,053 | +€1,327 | +17.2% |
| Amounts payable | 17/49 | €7,612 | €273,453 | +€265,841 | +3,492% |
| Amounts payable after more than one year | 17 | - | €81,168 | +€81,168 | |
| Financial debts | 170/4 | - | €81,168 | +€81,168 | |
| Amounts payable within one year | 42/48 | €7,612 | €192,285 | +€184,673 | +2,426% |
| Current portion of amounts payable after more than one year | 42 | - | €11,845 | +€11,845 | |
| Trade debts | 44 | €2,489 | €150,647 | +€148,159 | +5,954% |
| Suppliers | 440/4 | €2,489 | €150,647 | +€148,159 | +5,954% |
| Advances received on contracts in progress | 46 | - | €5,085 | +€5,085 | |
| Taxes, remuneration and social security | 45 | €4,723 | €23,513 | +€18,790 | +398% |
| Taxes | 450/3 | €4,000 | €10,842 | +€6,842 | +171% |
| Remuneration and social security | 454/9 | €723 | €12,671 | +€11,948 | +1,652% |
| Other amounts payable | 47/48 | €400 | €1,194 | +€793 | +198% |
| Remuneration, social security and pensions | 62 | €9,071 | €84,959 | +€75,888 | +837% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,528 | €8,157 | +€1,629 | +25.0% |
| Other operating charges | 640/8 | €923 | €6,233 | +€5,310 | +575% |
| Non-recurring operating charges | 66A | - | €10,003 | +€10,003 | |
| Gross operating margin | 9900 | €76,449 | €211,985 | +€135,536 | +177% |
| Operating profit (loss) | 9901 | €59,926 | €102,632 | +€42,706 | +71.3% |
| Financial income | 75/76B | - | €2,352 | +€2,352 | |
| Recurring financial income | 75 | - | €2,352 | +€2,352 | |
| Financial charges | 65/66B | €182 | €619 | +€437 | +240% |
| Recurring financial charges | 65 | €182 | €619 | +€437 | +240% |
| Profit (loss) for the period before taxes | 9903 | €59,744 | €104,365 | +€44,621 | +74.7% |
| Income taxes | 67/77 | €14,846 | €43,037 | +€28,191 | +190% |
| Profit (loss) for the period | 9904 | €44,898 | €61,327 | +€16,429 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,898 | €61,327 | +€16,429 | +36.6% |
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 1 November 2026 via checked.be.