THOMAS ROOBROUCK: what changed
Two fiscal 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.
THOMAS ROOBROUCK
Largest movements
- Current investments -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Receivables within one year +€28,675
up €28,675 (+234.5%), from €12,226 to €40,902
of which Trade receivables: +€29,341
- Cash +€16,185
up €16,185 (+88.5%), from €18,297 to €34,482
mainly Other debts (+€76,055) and Current investments (+€70,000)
- Receivables after one year +€1,877
up €1,877 (+8.2%), from €23,000 to €24,877
- Reserves -€93,109
down €93,109 (-100.0%), from €93,109 to €0
- Other debts +€76,055
up €76,055 (+395.7%), from €19,219 to €95,274
- Tax, wage and social debts -€9,712
down €9,712 (-61.9%), from €15,701 to €5,988
- Trade debts +€2,666
up €2,666 (+978.5%), from €272 to €2,938
- Gross operating margin +€3,041
up €3,041 (+4.4%), from €69,177 to €72,217
- Financial income +€1,356
up €1,356 (+147.4%), from €920 to €2,276
- Taxes +€946
up €946 (+6.7%), from €14,198 to €15,144
- Financial charges -€797
down €797 (-34.3%), from €2,325 to €1,528
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.
Cash bridge derived
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 | €133,427 | €109,201 | -€24,227 | -18.2% |
| Formation expenses | 20 | €459 | €243 | -€216 | -47.1% |
| Fixed assets | 21/28 | €7,848 | €7,029 | -€819 | -10.4% |
| Tangible fixed assets | 22/27 | €6,190 | €5,371 | -€819 | -13.2% |
| Furniture and vehicles | 24 | €2,040 | €1,221 | -€819 | -40.1% |
| Other tangible fixed assets | 26 | €4,150 | €4,150 | = | 0.0% |
| Financial fixed assets | 28 | €1,658 | €1,658 | = | 0.0% |
| Current assets | 29/58 | €125,120 | €101,929 | -€23,191 | -18.5% |
| Amounts receivable after more than one year | 29 | €23,000 | €24,877 | +€1,877 | +8.2% |
| Other amounts receivable | 291 | €23,000 | €24,877 | +€1,877 | +8.2% |
| Amounts receivable within one year | 40/41 | €12,226 | €40,902 | +€28,675 | +234.5% |
| Trade receivables | 40 | €11,306 | €40,648 | +€29,341 | +259.5% |
| Other amounts receivable | 41 | €920 | €254 | -€666 | -72.4% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,297 | €34,482 | +€16,185 | +88.5% |
| Deferred charges and accrued income | 490/1 | €1,596 | €1,668 | +€71 | +4.5% |
| Total equity and liabilities | 10/49 | €133,427 | €109,201 | -€24,227 | -18.2% |
| Equity | 10/15 | €98,109 | €5,000 | -€93,109 | -94.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €93,109 | €0 | -€93,109 | -100.0% |
| Distributable reserves | 133 | €93,109 | €0 | -€93,109 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,318 | €104,201 | +€68,882 | +195.0% |
| Amounts payable within one year | 42/48 | €35,192 | €104,201 | +€69,008 | +196.1% |
| Trade debts | 44 | €272 | €2,938 | +€2,666 | +978.5% |
| Suppliers | 440/4 | €272 | €2,938 | +€2,666 | +978.5% |
| Taxes, remuneration and social security | 45 | €15,701 | €5,988 | -€9,712 | -61.9% |
| Taxes | 450/3 | €15,701 | €5,988 | -€9,712 | -61.9% |
| Other amounts payable | 47/48 | €19,219 | €95,274 | +€76,055 | +395.7% |
| Accrued charges and deferred income | 492/3 | €126 | €0 | -€126 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,035 | €1,035 | +€0 | 0.0% |
| Other operating charges | 640/8 | €126 | €576 | +€450 | +356.9% |
| Gross operating margin | 9900 | €69,177 | €72,217 | +€3,041 | +4.4% |
| Operating profit (loss) | 9901 | €68,015 | €70,606 | +€2,591 | +3.8% |
| Financial income | 75/76B | €920 | €2,276 | +€1,356 | +147.4% |
| Recurring financial income | 75 | €920 | €2,276 | +€1,356 | +147.4% |
| Financial charges | 65/66B | €2,325 | €1,528 | -€797 | -34.3% |
| Recurring financial charges | 65 | €2,325 | €1,528 | -€797 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €66,611 | €71,354 | +€4,743 | +7.1% |
| Income taxes | 67/77 | €14,198 | €15,144 | +€946 | +6.7% |
| Profit (loss) for the period | 9904 | €52,413 | €56,210 | +€3,797 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,413 | €56,210 | +€3,797 | +7.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.