ADRIEN ROOSE: 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.
ADRIEN ROOSE
Largest movements
- Receivables within one year +€82,624
up €82,624 (+140.9%), from €58,621 to €141,246
of which Other amounts receivable: +€68,844
- Tangible fixed assets -€5,303
down €5,303 (-17.3%), from €30,605 to €25,302
of which Other tangible fixed assets: -€4,857
- Cash +€3,960
up €3,960 (+17.6%), from €22,519 to €26,479
mainly Other debts (+€119,499) and Net result for the year (+€116,654)
- Other debts +€119,499
new in 2025: €119,499
- Profit (loss) carried forward -€73,845
no longer reported in 2025 (was €73,845)
- Tax, wage and social debts +€33,237
up €33,237 (+172.7%), from €19,251 to €52,488
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Trade debts -€3,810
down €3,810 (-86.8%), from €4,390 to €580
- Gross operating margin +€112,794
up €112,794 (+284.9%), from €39,597 to €152,391
- Taxes +€24,956
up €24,956 (+296.7%), from €8,412 to €33,368
- Financial income +€2,654
up €2,654 (+98.5%), from €2,695 to €5,349
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 | €111,745 | €193,027 | +€81,282 | +72.7% |
| Fixed assets | 21/28 | €30,605 | €25,302 | -€5,303 | -17.3% |
| Tangible fixed assets | 22/27 | €30,605 | €25,302 | -€5,303 | -17.3% |
| Furniture and vehicles | 24 | €1,335 | €889 | -€446 | -33.4% |
| Other tangible fixed assets | 26 | €29,270 | €24,413 | -€4,857 | -16.6% |
| Current assets | 29/58 | €81,140 | €167,725 | +€86,585 | +106.7% |
| Amounts receivable within one year | 40/41 | €58,621 | €141,246 | +€82,624 | +140.9% |
| Trade receivables | 40 | €1,220 | €15,000 | +€13,780 | +1129.5% |
| Other amounts receivable | 41 | €57,401 | €126,246 | +€68,844 | +119.9% |
| Cash at bank and in hand | 54/58 | €22,519 | €26,479 | +€3,960 | +17.6% |
| Total equity and liabilities | 10/49 | €111,745 | €193,027 | +€81,282 | +72.7% |
| Equity | 10/15 | €88,105 | €20,460 | -€67,645 | -76.8% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,845 | - | -€73,845 | |
| Amounts payable | 17/49 | €23,640 | €172,567 | +€148,926 | +630.0% |
| Amounts payable within one year | 42/48 | €23,640 | €172,567 | +€148,926 | +630.0% |
| Trade debts | 44 | €4,390 | €580 | -€3,810 | -86.8% |
| Suppliers | 440/4 | €4,390 | €580 | -€3,810 | -86.8% |
| Taxes, remuneration and social security | 45 | €19,251 | €52,488 | +€33,237 | +172.7% |
| Taxes | 450/3 | €19,251 | €52,488 | +€33,237 | +172.7% |
| Other amounts payable | 47/48 | - | €119,499 | +€119,499 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,754 | €5,303 | -€451 | -7.8% |
| Other operating charges | 640/8 | €387 | €1,749 | +€1,361 | +351.5% |
| Gross operating margin | 9900 | €39,597 | €152,391 | +€112,794 | +284.9% |
| Operating profit (loss) | 9901 | €33,456 | €145,340 | +€111,884 | +334.4% |
| Financial income | 75/76B | €2,695 | €5,349 | +€2,654 | +98.5% |
| Recurring financial income | 75 | €2,695 | €5,349 | +€2,654 | +98.5% |
| Financial charges | 65/66B | €560 | €666 | +€106 | +18.9% |
| Recurring financial charges | 65 | €560 | €666 | +€106 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €35,591 | €150,022 | +€114,432 | +321.5% |
| Income taxes | 67/77 | €8,412 | €33,368 | +€24,956 | +296.7% |
| Profit (loss) for the period | 9904 | €27,179 | €116,654 | +€89,476 | +329.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,179 | €116,654 | +€89,476 | +329.2% |
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 6 October 2026 via checked.be.