The Roof: 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.
The Roof
Largest movements
- Cash +€57,595
up €57,595 (+516%), from €11,159 to €68,754
mainly Net result for the year (+€49,886) and Other debts (+€30,306)
- Tangible fixed assets +€5,824
up €5,824 (+627%), from €929 to €6,752
of which Other tangible fixed assets: +€4,192
- Receivables within one year +€4,326
up €4,326 (+534%), from €809 to €5,136
of which Trade receivables: +€2,420
- Stocks and contracts +€1,719
new in 2025: €1,719
- Other debts +€30,306
up €30,306 (+702%), from €4,316 to €34,622
- Tax, wage and social debts +€22,990
up €22,990 (+1,261%), from €1,823 to €24,813
- Profit (loss) carried forward +€14,886
up €14,886 (+470%), from €3,167 to €18,053
- Trade debts +€1,282
up €1,282 (+217%), from €591 to €1,873
- Gross operating margin +€57,964
up €57,964 (+890%), from €6,513 to €64,477
- Taxes +€11,903
up €11,903 (+1,000%), from €1,191 to €13,094
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 | €12,897 | €82,361 | +€69,464 | +539% |
| Fixed assets | 21/28 | €929 | €6,752 | +€5,824 | +627% |
| Tangible fixed assets | 22/27 | €929 | €6,752 | +€5,824 | +627% |
| Plant, machinery and equipment | 23 | - | €709 | +€709 | |
| Furniture and vehicles | 24 | €929 | €1,851 | +€923 | +99.4% |
| Other tangible fixed assets | 26 | - | €4,192 | +€4,192 | |
| Current assets | 29/58 | €11,968 | €75,608 | +€63,640 | +532% |
| Stocks and contracts in progress | 3 | - | €1,719 | +€1,719 | |
| Stocks | 30/36 | - | €1,719 | +€1,719 | |
| Amounts receivable within one year | 40/41 | €809 | €5,136 | +€4,326 | +534% |
| Trade receivables | 40 | - | €2,420 | +€2,420 | |
| Other amounts receivable | 41 | €809 | €2,716 | +€1,906 | +235% |
| Cash at bank and in hand | 54/58 | €11,159 | €68,754 | +€57,595 | +516% |
| Total equity and liabilities | 10/49 | €12,897 | €82,361 | +€69,464 | +539% |
| Equity | 10/15 | €6,167 | €21,053 | +€14,886 | +241% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,167 | €18,053 | +€14,886 | +470% |
| Amounts payable | 17/49 | €6,730 | €61,308 | +€54,578 | +811% |
| Amounts payable within one year | 42/48 | €6,730 | €61,308 | +€54,578 | +811% |
| Trade debts | 44 | €591 | €1,873 | +€1,282 | +217% |
| Suppliers | 440/4 | €591 | €1,873 | +€1,282 | +217% |
| Taxes, remuneration and social security | 45 | €1,823 | €24,813 | +€22,990 | +1,261% |
| Taxes | 450/3 | €1,823 | €24,813 | +€22,990 | +1,261% |
| Other amounts payable | 47/48 | €4,316 | €34,622 | +€30,306 | +702% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €1,287 | -€437 | -25.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,513 | €64,477 | +€57,964 | +890% |
| Operating profit (loss) | 9901 | €4,401 | €62,790 | +€58,389 | +1,327% |
| Financial income | 75/76B | - | €190 | +€190 | |
| Recurring financial income | 75 | - | €190 | +€190 | |
| Financial charges | 65/66B | €72 | - | -€72 | |
| Recurring financial charges | 65 | €72 | - | -€72 | |
| Profit (loss) for the period before taxes | 9903 | €4,329 | €62,980 | +€58,651 | +1,355% |
| Income taxes | 67/77 | €1,191 | €13,094 | +€11,903 | +1,000% |
| Profit (loss) for the period | 9904 | €3,138 | €49,886 | +€46,748 | +1,490% |
| Profit (loss) for the period to be appropriated | 9905 | €3,138 | €49,886 | +€46,748 | +1,490% |
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 21 October 2026 via checked.be.